 |
United States Code (Last Updated: May 24, 2014) |
 |
Title 26. INTERNAL REVENUE CODE |
|
SubTitle C. Employment Taxes |
|
Chapter 23. FEDERAL UNEMPLOYMENT TAX ACT |
§ 3306. Definitions
-
(a) Employer For purposes of this chapter— (1) In general The term “employer” means, with respect to any calendar year, any person who— (A) during any calendar quarter in the calendar year or the preceding calendar year paid wages of $1,500 or more, or (B) on each of some 20 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day. For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3). (2) Agricultural labor In the case of agricultural labor, the term “employer” means, with respect to any calendar year, any person who— (A) during any calendar quarter in the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or (B) on each of some 20 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 10 individuals in employment in agricultural labor for some portion of the day. (3) Domestic service In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term “employer” means, with respect to any calendar year, any person who during any calendar quarter in the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages For purposes of this chapter, the term “wages” means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include— (1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year. If an employer (hereinafter referred to as successor employer) during any calendar year acquires substantially all the property used in a trade or business of another employer (hereinafter referred to as a predecessor), or used in a separate unit of a trade or business of a predecessor, and immediately after the acquisition employs in his trade or business an individual who immediately prior to the acquisition was employed in the trade or business of such predecessor, then, for the purpose of determining whether the successor employer has paid remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) with respect to employment equal to $7,000 to such individual during such calendar year, any remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) with respect to employment paid (or considered under this paragraph as having been paid) to such individual by such predecessor during such calendar year and prior to such acquisition shall be considered as having been paid by such successor employer; (2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of— (A) sickness or accident disability (but, in the case of payments made to an employee or any of his dependents, this subparagraph shall exclude from the term “wages” only payments which are received under a workmen’s compensation law), or (B) medical or hospitalization expenses in connection with sickness or accident disability, or (C) death; [(3) Repealed. Pub. L. 98–21, title III, § 324(b)(3)(B), Apr. 20, 1983 , 97 Stat. 124](4) any payment on account of sickness or accident disability, or medical or hospitalization expenses in connection with sickness or accident disability, made by an employer to, or on behalf of, an employee after the expiration of 6 calendar months following the last calendar month in which the employee worked for such employer; (5) any payment made to, or on behalf of, an employee or his beneficiary— (A) from or to a trust described in section 401(a) which is exempt from tax under section 501(a) at the time of such payment unless such payment is made to an employee of the trust as remuneration for services rendered as such employee and not as a beneficiary of the trust, or (B) under or to an annuity plan which, at the time of such payment, is a plan described in section 403(a), (C) under a simplified employee pension (as defined in section 408(k)(1)), other than any contributions described in section 408(k)(6), (D) under or to an annuity contract described in section 403(b), other than a payment for the purchase of such contract which is made by reason of a salary reduction agreement (whether evidenced by a written instrument or otherwise), (E) under or to an exempt governmental deferred compensation plan (as defined in section 3121(v)(3)), (F) to supplement pension benefits under a plan or trust described in any of the foregoing provisions of this paragraph to take into account some portion or all of the increase in the cost of living (as determined by the Secretary of Labor) since retirement but only if such supplemental payments are under a plan which is treated as a welfare plan under section 3(2)(B)(ii) of the Employee Retirement Income Security Act of 1974; the term “short-time compensation program” means a program under which— (1) the participation of an employer is voluntary; (2) an employer reduces the number of hours worked by employees in lieu of layoffs; (3) such employees whose workweeks have been reduced by at least 10 percent, and by not more than the percentage, if any, that is determined by the State to be appropriate (but in no case more than 60 percent), are not disqualified from unemployment compensation; (4) the amount of unemployment compensation payable to any such employee is a pro rata portion of the unemployment compensation which would otherwise be payable to the employee if such employee were unemployed; (5) such employees meet the availability for work and work search test requirements while collecting short-time compensation benefits, by being available for their workweek as required by the State agency; (6) eligible employees may participate, as appropriate, in training (including employer-sponsored training or worker training funded under the Workforce Investment Act of 1998) to enhance job skills if such program has been approved by the State agency; (7) the State agency shall require employers to certify that if the employer provides health benefits and retirement benefits under a defined benefit plan (as defined in section 414(j)) or contributions under a defined contribution plan (as defined in section 414(i)) to any employee whose workweek is reduced under the program that such benefits will continue to be provided to employees participating in the short-time compensation program under the same terms and conditions as though the workweek of such employee had not been reduced or to the same extent as other employees not participating in the short-time compensation program; (8) the State agency shall require an employer to submit a written plan describing the manner in which the requirements of this subsection will be implemented (including a plan for giving advance notice, where feasible, to an employee whose workweek is to be reduced) together with an estimate of the number of layoffs that would have occurred absent the ability to participate in short-time compensation and such other information as the Secretary of Labor determines is appropriate; (9) the terms of the employer’s written plan and implementation shall be consistent with employer obligations under applicable Federal and State laws; and (10) upon request by the State and approval by the Secretary of Labor, only such other provisions are included in the State law that are determined to be appropriate for purposes of a short-time compensation program.
References In Text
Section 3(2)(B)(ii) of the Employee Retirement Income Security Act of 1974, referred to in subsec. (b)(5)(F), is classified to section 1002(2)(B)(ii) of Title 29, Labor.
Subchapter C of chapter 9 of the Internal Revenue Code of 1939, referred to in subsec. (c), was comprised of sections 1600 to 1611 of former Title 26, Internal Revenue Code. Subchapter C of chapter 9 was repealed by section 7851(a)(3) of this title. For table of comparisons of the 1939 Code to the 1986 Code, see table I preceding section 1 of this title. See, also, section 7851(e) of this title for provision that references in the 1986 Code to a provision of the 1939 Code, not then applicable, shall be deemed a reference to the corresponding provision of the 1986 Code, which is then applicable.
Sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act, referred to in subsec. (c)(1)(B), are classified to sections 1184(c) and 1101(a)(15)(H), respectively, of Title 8, Aliens and Nationality.
Sections 303(g), 903(c)(2), (d)(4), and 904(a) of the Social Security Act, referred to in subsecs. (f)(2), (4) and (t)(5), are classified to sections 503(g), 1103(c)(2), (d)(4), and 1104(a), respectively, of Title 42, The Public Health and Welfare.
The Migrant and Seasonal Agricultural Worker Protection Act, referred to in subsec. (o)(1)(A)(i), is Pub. L. 97–470,
The Workforce Investment Act of 1998, referred to in subsec. (v)(6), is Pub. L. 105–220,
Amendments
2012—Subsec. (f)(5). Pub. L. 112–96, § 2161(b)(1)(B)(i), added par. (5) and struck out former par. (5) relating to short-time compensation which read as follows: “amounts may be withdrawn for the payment of short-time compensation under a plan approved by the Secretary of Labor; and”. Former par. (5) relating to self-employment assistance program redesignated (6).
Subsec. (f)(6). Pub. L. 112–96, § 2161(b)(1)(B)(ii), redesignated par. (5) relating to self-employment assistance program as (6).
Subsec. (v). Pub. L. 112–96, § 2161(a)(1), added subsec. (v).
2008—Subsec. (b)(20). Pub. L. 110–245 added par. (20).
2004—Subsec. (b)(13). Pub. L. 108–375 substituted “134(b)(4), or 134(b)(5)” for “or 134(b)(4)”.
Subsec. (b)(16). Pub. L. 108–357, § 320(b)(3), inserted “108(f)(4),” after “74(c),”.
Subsec. (b)(19). Pub. L. 108–357, § 251(a)(3), added par. (19).
2003—Subsec. (b)(13). Pub. L. 108–121 substituted “, 129, or 134(b)(4)” for “or 129”.
Subsec. (b)(18). Pub. L. 108–173 added par. (18).
2002—Subsec. (f)(2). Pub. L. 107–147 inserted “or 903(d)(4)” before “of the Social Security Act”.
2000—Subsec. (c)(7). Pub. L. 106–554, § 1(a)(7) [title I, § 166(a)], inserted “or in the employ of an Indian tribe,” after “service performed in the employ of a State, or any political subdivision thereof,” and “or Indian tribes” after “wholly owned by one or more States or political subdivisions”.
Subsec. (u). Pub. L. 106–554, § 1(a)(7) [title I, § 166(d)], added subsec. (u).
1997—Subsec. (c)(21). Pub. L. 105–33 added par. (21).
1996—Subsec. (b)(5)(H). Pub. L. 104–188, § 1421(b)(8)(C), added subpar. (H).
Subsec. (b)(17). Pub. L. 104–191 added par. (17).
Subsec. (c)(1)(B). Pub. L. 104–188, § 1203(a), struck out “before
Subsec. (k). Pub. L. 104–188, § 1704(t)(10), inserted a period at end.
1994—Subsec. (c)(19). Pub. L. 103–296 substituted “(J), (M), or (Q)” for “(J), or (M)” wherever appearing.
Subsec. (f)(3) to (5). Pub. L. 103–465 added par. (3) and redesignated former pars. (3) and (4) as (4) and (5) relating to payment of short-time compensation, respectively.
1993—Subsec. (f)(5). Pub. L. 103–182, § 507(b)(2), added par. (5).
Subsec. (t). Pub. L. 103–182, § 507(a), added subsec. (t).
1992—Subsec. (c)(1)(B). Pub. L. 102–318, § 303(a), substituted “1995” for “1993”.
Subsec. (f)(4). Pub. L. 102–318, § 401(a)(2), added par. (4).
Subsec. (r)(1)(A). Pub. L. 102–318, § 521(b)(35), substituted “402(e)(3)” for “402(a)(8)”.
1989—Subsec. (t). Pub. L. 101–140 amended this section to read as if amendments by Pub. L. 100–647, § 1011B(a)(22)(C), had not been enacted, see 1988 Amendment note below.
1988—Subsec. (b)(5)(G). Pub. L. 100–647, § 1011B(a)(23)(A), inserted “if such payment would not be treated as wages without regard to such plan and it is reasonable to believe that (if section 125 applied for purposes of this section) section 125 would not treat any wages as constructively received” after “section 125)”.
Subsec. (b)(9). Pub. L. 100–647, § 1001(g)(4)(B)(ii), inserted “(determined without regard to section 274(n))” after “section 217”.
Subsec. (c)(1)(B). Pub. L. 100–647, § 1018(u)(50), amended Pub. L. 99–272, § 13303(a), see 1986 Amendment notes below.
Subsec. (c)(19). Pub. L. 100–647, § 1001(d)(2)(C)(iii), substituted “(F), (J), or (M)” for “(F) or (J)” in three places.
Subsec. (i). Pub. L. 100–647, § 8016(a)(3)(B), substituted “paragraph (4) and subparagraphs (B) and (C) of paragraph (3)” for “paragraph (3) and subparagraphs (B) and (C) of paragraph (4)”.
Subsec. (t). Pub. L. 100–647, § 1011B(a)(22)(C), added subsec. (t) relating to benefits provided under certain employee benefit plans.
1986—Subsec. (b)(2)(A). Pub. L. 99–514, § 1899A(44), substituted “workmen’s compensation” for “workman’s compensation”.
Subsec. (b)(5)(C). Pub. L. 99–514, § 1108(g)(8), added subpar. (C) and struck out former subpar. (C) which read as follows: “under a simplified employee pension if, at the time of the payment, it is reasonable to believe that the employee will be entitled to a deduction under section 219(b)(2) for such payment,”.
Subsec. (b)(5)(G). Pub. L. 99–514, § 1151(d)(2)(B), added subpar. (G).
Subsec. (b)(13). Pub. L. 99–514, § 1899A(45), substituted a semicolon for a comma.
Subsec. (b)(16). Pub. L. 99–514, § 122(e)(3), inserted reference to section 74(c).
Subsec. (c)(1)(B). Pub. L. 99–595 substituted “
Pub. L. 99–272, § 13303(a), as amended by Pub. L. 100–647, § 1018(u)(50), substituted “
Subsec. (f)(3). Pub. L. 99–272, § 12401(b)(2), added par. (3).
Subsec. (i). Pub. L. 99–509 substituted “paragraph (3) and subparagraphs (B) and (C) of paragraph (4)” for “subparagraphs (B) and (C) of paragraph (3)”.
Subsec. (o)(1)(A)(i). Pub. L. 99–514, § 1884(3), substituted “Migrant and Seasonal Agricultural Worker Protection Act” for “Farm Labor Contractor Registration Act of 1963”.
1984—Subsec. (b). Pub. L. 98–369, § 531(d)(3)(A), in provisions preceding par. (1), inserted “(including benefits)”.
Subsec. (b)(5)(C) to (G). Pub. L. 98–369, § 491(d)(37), struck out subpar. (C) which provided: “under or to a bond purchase plan which, at the time of such payment, is a qualified bond purchase plan described in section 405(a),” and redesignated subpars. (D) to (G) as (C) to (F), respectively.
Subsec. (b)(16). Pub. L. 98–369, § 531(d)(3)(B), added par. (16).
Subsec. (r)(1)(B). Pub. L. 98–369, § 2661(o)(4), substituted “section 414(h)(2) where the pickup referred to in such section is pursuant to a salary reduction agreement (whether evidenced by a written instrument or otherwise)” for “section 414(h)(2)”.
Subsec. (s). Pub. L. 98–369, § 1073(a), added subsec. (s).
1983—Subsec. (b). Pub. L. 98–21, § 327(c)(4), added sentence at end providing that nothing in the regulations prescribed for purposes of chapter 24 (relating to income tax withholding) which provides an exclusion from “wages” as used in such chapter shall be construed to require a similar exclusion from “wages” in regulations prescribed for purposes of this chapter.
Pub. L. 98–21, § 324(b)(4)(B), added sentence at end providing that, except as otherwise provided in regulations prescribed by the Secretary, any third party which makes a payment included in wages solely by reason of parenthetical text contained in subpar. (A) of par. (2) shall be treated for purposes of this chapter and chapter 22 as the employer with respect to such wages.
Subsec. (b)(2). Pub. L. 98–21, § 324(b)(3)(A), (4)(A), struck out “(A) retirement or”, redesignated subpars. (B) to (D) as (A) to (C), respectively, and in subpar. (A), as so redesignated, substituted “sickness or accident disability (but, in the case of payments made to an employee or any of his dependents, this subparagraph shall exclude from the term ‘wages’ only payments which are received under a workman’s compensation law)” for “sickness or accident disability”.
Subsec. (b)(3). Pub. L. 98–21, § 324(b)(3)(B), struck out par. (3) which related to any payment made to an employee (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) on account of retirement.
Subsec. (b)(5)(D). Pub. L. 98–21, § 328(c), substituted “section 219(b)(2)” for “section 219”.
Subsec. (b)(5)(E) to (G). Pub. L. 98–21, § 324(b)(2), added subpars. (E) to (G).
Subsec. (b)(8). Pub. L. 98–21, § 324(b)(3)(B), struck out par. (8) which related to any payment (other than vacation or sick pay) made to an employee after the month in which he attained the age of 65, if he did not work for the employer in the period for which such payment was made.
Subsec. (b)(10)(A). Pub. L. 98–21, § 324(b)(3)(C), struck out cl. (iii) which related to retirement after attaining an age specified in the plan referred to in subpar. (B) or in a pension plan of the employer.
Subsec. (b)(14). Pub. L. 98–21, § 327(c)(1)–(3), added par. (14).
Subsec. (b)(15). Pub. L. 98–135, § 201(a), added par. (15).
Subsec. (c)(1)(B). Pub. L. 98–135, § 202, substituted “1986” for “1984”.
Subsec. (r). Pub. L. 98–21, § 324(b)(1), added subsec. (r).
1982—Subsec. (b)(1). Pub. L. 97–248, § 271(a), substituted “$7,000” for “$6,000” wherever appearing.
Subsec. (c)(1)(B). Pub. L. 97–248, § 277, substituted “1984” for “1982”.
Subsec. (c)(10)(C). Pub. L. 97–248, § 276(a)(1), struck out “under the age of 22” after “service performed by an individual”.
Subsec. (c)(20). Pub. L. 97–248, § 276(b)(1), added par. (20).
Subsec. (q). Pub. L. 97–248, § 276(b)(2), added subsec. (q).
1981—Subsec. (b)(13). Pub. L. 97–34, § 124(e)(2)(A), substituted “section 127 or 129” for “section 127”.
Subsec. (c)(18), (19). Pub. L. 97–34, § 822(a), added par. (18) and redesignated former par. (18) as (19).
1980—Subsec. (b)(5)(D). Pub. L. 96–222 added subpar. (D).
Subsec. (b)(6). Pub. L. 96–499 struck out “(or the corresponding section of prior law)” after “section 3101” in subpar. (A) and inserted “with respect to remuneration paid to an employee for domestic service in a private home of the employer or for agricultural labor” following subpar. (B).
1979—Subsec. (c)(1)(A). Pub. L. 96–84, § 4(b), substituted “including labor performed by an alien” for “not taking into account labor performed before
Subsec. (c)(1)(B). Pub. L. 96–84, § 4(a), substituted “
1978—Subsec. (b)(12). Pub. L. 95–472 added par. (12).
Subsec. (b)(13). Pub. L. 95–600 added par. (13).
1977—Subsec. (p). Pub. L. 95–216 added subsec. (p).
1976—Subsec. (a). Pub. L. 94–566, § 114(a), redesignated existing provisions, consisting of an introductory phrase and pars. (1) and (2), as par. (1), consisting of an introductory phrase and subpars. (A) and (B), inserted provisions following subpar. (B) as so redesignated, and added pars. (2), (3), and (4).
Subsec. (b)(1). Pub. L. 94–566, § 211(a), substituted “$6,000” for “$4,200” wherever appearing.
Subsec. (b)(11). Pub. L. 94–566, § 111(a), added par. (11).
Subsec. (c). Pub. L. 94–566, § 116(b)(1), struck out “or in the Virgin Islands” after “agreement relating to unemployment compensation” in parenthetical provisions of cl. (B) preceding par. (1).
Subsec. (c)(1). Pub. L. 94–566, § 111(b), inserted “unless” after “subsection (k))” and added subpars. (A) and (B).
Subsec. (c)(2). Pub. L. 94–566, § 113(a), inserted “unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in any calendar quarter in the calendar year or the preceding calendar year” after “sorority”.
Subsec. (c)(9). Pub. L. 94–455, § 1903(a)(16)(A), struck out “52 Stat. 1094, 1095;” before “45 U.S.C. 351”.
Subsec. (c)(12)(B). Pub. L. 94–455, § 1906(b)(13)(C), substituted “to the Secretary of the Treasury” for “to the Secretary”.
Subsec. (c)(18). Pub. L. 94–455, § 1903(a)(16)(B), inserted “(8 U.S.C. 1101(a)(15)(F) or (J))” after “Immigration and Nationality Act, as amended”.
Subsec. (f). Pub. L. 94–455, § 1903(a)(16)(C), struck out “49 Stat. 640; 52 Stat. 1104, 1105;” before “42 U.S.C. 1104”.
Subsec. (j). Pub. L. 94–566, § 116(b)(2), inserted reference to the Virgin Islands in pars. (1) and (2) and in provisions following par. (3).
Subsec. (n). Pub. L. 94–455, § 1903(a)(16)(D), struck out “on or after
Subsec. (o). Pub. L. 94–566, § 112(a), added subsec. (o).
1970—Subsec. (a). Pub. L. 91–373, § 101(a), expanded definition of “employer” by reducing from 4 to 1 the number of individuals which a person had to employ on each of some 20 days during the calendar year or the preceding calendar year in order to qualify as an employer and inserted provisions making a person an employer who paid wages of $1,500 or more during any calendar quarter in the calendar year or the preceding calendar year.
Subsec. (b)(1). Pub. L. 91–373, § 302, substituted “$4,200” for “$3,000”.
Subsec. (c). Pub. L. 91–373, § 105(a), inserted reference to service performed after 1971 outside the United States by a citizen of the United States as an employee of an American employer.
Subsec. (c)(10). Pub. L. 91–373, § 106(a), designated existing provisions of subpar. (B) as cl. (i) thereof and added cl. (ii) of subpar. (B) and subpars. (C) and (D).
Subsec. (i). Pub. L. 91–373, § 102(a), substituted meaning assigned “employee” by section 3121(d) of this title, except that subpars. (B) and (C) of par. (3) were not applicable, as meaning of “employee” for purposes of this chapter for a definition of “employee” as persons including officers of corporations but not including independent contractors under common law rules or persons not employees under such rules.
Subsec. (j)(3). Pub. L. 91–373, § 105(b), inserted definition of “American employer”.
Subsec. (k). Pub. L. 91–373, § 103(a), substituted as definition of “agricultural labor” a simple reference to that term as defined, with a minor exception, in section 3121 of this title for a full definition of the term, the result of which, in view of the substance of section 3121, excluded from the definition of agricultural labor services performed in connection with the production or harvesting of maple sirup, maple sugar, or mushrooms, or the hatching of poultry unless performed on a farm, and provided a new series of tests to determine whether the handling, planting, drying, packing, packaging, processing, freezing, grading, storing, or delivering agricultural or horticultural commodities constitute agricultural labor.
1969—Subsec. (a). Pub. L. 90–53 made status of employer depend also on employment during preceding taxable year.
1968—Subsec. (b)(10). Pub. L. 90–248 added par. (10).
1964—Subsec. (b)(9). Pub. L. 88–650 added par. (9).
1962—Subsec. (b)(5). Pub. L. 87–792 substituted “is a plan described in section 403(a)” for “meets the requirements of section 401(a)(3), (4), (5), and (6)” in subpar. (B), and added subpar. (C).
1961—Subsec. (c)(18). Pub. L. 87–256 added par. (18).
1960—Subsec. (c). Pub. L. 86–778, § 532(a), included employment on or in connection with an American aircraft within cl. (B) of the opening provisions.
Subsec. (c)(4). Pub. L. 86–778, § 532(b), excluded service performed on or in connection with an aircraft that is not an American aircraft.
Subsec. (c)(6). Pub. L. 86–778, § 531(c), substituted “wholly or partially owned” for “wholly owned” in cl. (A), and inserted “which specifically refers to such section (or the corresponding section of prior law) in granting such exemption” in cl. (B).
Subsec. (c)(8). Pub. L. 86–778, § 533, substituted “service performed in the employ of a religious, charitable, educational, or other organization described in section 501(c)(3) which is exempt from income tax under section 501(a)” for “service performed in the employ of a corporation, community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation.”
Subsec. (c)(10). Pub. L. 86–778, § 534, struck out provisions which excepted from definition of “employment” service in connection with the collection of dues or premiums for a fraternal beneficiary society, order, or association which is preformed away from the home office or is ritualistic service in connection with any such society, order, or association, service performed in the employ of an agricultural or horticultural organization described in section 501(c)(5) of this title, service performed in the employ of a voluntary employees’ beneficiary association providing for the payment of life, sick, accident, or other benefits to members or their dependents or designated beneficiaries, and service performed in the employ of a school, college, or university, not exempt from income tax under section 501(a) of this title if such service is performed by a student who is enrolled and regularly attending classes.
Subsec. (j). Pub. L. 86–778, § 543(a), included the Commonwealth of Puerto Rico and struck out “Hawaii” from definition of “State”, defined “United States”, and inserted provisions requiring an individual who is a citizen of the Commonwealth of Puerto Rico (but not otherwise a citizen of the United States) to be considered for purposes of this section, as a citizen of the United States.
Pub. L. 86–624 struck out “Hawaii, and” before “the District of Columbia”.
Subsec. (m). Pub. L. 86–778, § 532(c), included aircraft in heading and defined “American aircraft”.
1959—Subsec. (j). Pub. L. 86–70 struck out “Alaska,” before “Hawaii”.
1954—Subsec. (a). Act
Subsec. (l). Act
Effective Date Of Amendment
Pub. L. 112–96, title II, § 2161(a)(2), (3),
Amendment by Pub. L. 110–245 effective as if included in section 5 of Pub. L. 110–142, see section 115(d) of Pub. L. 110–245, set out as a note under section 3121 of this title.
Amendment by Pub. L. 108–375 applicable to travel benefits provided after
Amendment by section 251(a)(3) of Pub. L. 108–357 applicable to stock acquired pursuant to options exercised after
Amendment by section 320(b)(3) of Pub. L. 108–357 applicable to amounts received by an individual in taxable years beginning after
Amendment by Pub. L. 108–173 applicable to taxable years beginning after
Amendment by Pub. L. 108–121 applicable to taxable years beginning after
Pub. L. 106–554, § 1(a)(7) [title I, § 166(e)],
Pub. L. 105–33, title V, § 5406(b),
Amendment by Pub. L. 104–191 applicable to taxable years beginning after
Pub. L. 104–188, title I, § 1203(b),
Amendment by section 1421(b)(8)(C) of Pub. L. 104–188 applicable to taxable years beginning after
Amendment by Pub. L. 103–465 applicable to payments made after
Amendment by Pub. L. 103–296 effective with calendar quarter following
Pub. L. 103–182, title V, § 507(e),
Amendment by section 521(b)(35) of Pub. L. 102–318 applicable to distributions after
Amendment by Pub. L. 101–140 effective as if included in section 1151 of Pub. L. 99–514, see section 203(c) of Pub. L. 101–140, set out as a note under section 79 of this title.
Amendment by section 1011B(a)(22)(C) of Pub. L. 100–647 not applicable to any individual who separated from service with the employer before
Pub. L. 100–647, title I, § 1018(u)(50),
Amendment by sections 1001(d)(2)(C)(iii), (g)(4)(B)(ii), and 1011B(a)(23)(A) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.
Amendment by section 8016(a)(3)(B) of Pub. L. 100–647 effective
Amendment by section 122(e)(3) of Pub. L. 99–514 applicable to prizes and awards granted after
Amendment by section 1108(g)(8) of Pub. L. 99–514 applicable to years beginning after
Amendment by section 1151(d)(2)(B) of Pub. L. 99–514 applicable to taxable years beginning after
Amendment by Pub. L. 99–509 effective, except as otherwise provided, with respect to payments due with respect to wages paid after
Amendment by Pub. L. 99–272 applicable to recoveries made on or after
Amendment by section 491(d)(37) of Pub. L. 98–369 applicable to obligations issued after
Amendment by section 531(d)(3) of Pub. L. 98–369 effective
Pub. L. 98–369, div. A, title X, § 1073(b),
Pub. L. 98–369, div. B, title VI, § 2661(o)(4),
Pub. L. 98–135, title II, § 201(b),
Amendment by section 324(b)(1)–(4)(B) of Pub. L. 98–21 applicable to remuneration paid after
Amendment by section 327(c)(1)–(3) of Pub. L. 98–21 applicable to remuneration paid after
Amendment by section 327(c)(4) of Pub. L. 98–21 applicable to remuneration (other than amounts excluded under 26 U.S.C. 119) paid after
Amendment by section 328(c) of Pub. L. 98–21 applicable to remuneration paid after
Amendment by section 271(a) of Pub. L. 97–248 applicable to remuneration paid after
Pub. L. 97–248, title II, § 276(a)(2),
Pub. L. 97–248, title II, § 276(b)(3),
Amendment by section 124(e)(2)(A) of Pub. L. 97–34 applicable to remuneration paid after
Pub. L. 97–34, title VIII, § 822(b),
For effective date of amendment by Pub. L. 96–499, see section 1141(c) of Pub. L. 96–499, set out as a note under section 3121 of this title.
Amendment by Pub. L. 96–222 applicable to payments made on or after
Pub. L. 96–84, § 4(c),
Amendment by Pub. L. 95–600 applicable with respect to taxable years beginning after
Amendment by Pub. L. 95–472 applicable with respect to taxable years beginning after
Amendment by Pub. L. 95–216 applicable with respect to wages paid after
Pub. L. 94–566, title I, § 111(c),
Pub. L. 94–566, title I, § 112(b),
Pub. L. 94–566, title I, § 113(b),
Pub. L. 94–566, title I, § 114(c),
Amendment by section 116(b) of Pub. L. 94–566 applicable with respect to remuneration paid after Dec. 31 of the year in which the Secretary of Labor approves for the first time an unemployment compensation law submitted to him by the Virgin Islands for approval, for services performed after such Dec. 31, see section 116(f)(2) of Pub. L. 94–566, set out as a note under section 3304 of this title.
Pub. L. 94–566, title II, § 211(d)(1),
Pub. L. 91–373, title I, § 101(c)(1),
Pub. L. 91–373, title I, § 102(c),
Pub. L. 91–373, title I, § 103(b),
Pub. L. 91–373, title I, § 105(c),
Pub. L. 91–373, title I, § 106(b),
Pub. L. 91–373, title III, § 302,
Amendment by Pub. L. 91–53 applicable with respect to calendar years beginning after
Amendment by Pub. L. 90–248 applicable with respect to remuneration paid after
Amendment by Pub. L. 88–650 applicable with respect to remuneration paid on or after first day of first calendar month which begins more than ten days after
Amendment by Pub. L. 87–792 applicable to taxable years beginning after
Amendment by Pub. L. 87–256 applicable with respect to service performed after
Amendment by sections 531(c) and 532 to 534 of Pub. L. 86–778 applicable with respect to remuneration paid after 1961 for services performed after 1961, see section 535 of Pub. L. 86–778, set out as a note under section 3305 of this title.
Pub. L. 86–778, title V, § 543(a),
Amendment by Pub. L. 86–624 effective on
Amendment by Pub. L. 86–70 effective
Act Sept. 1, 1954, ch. 1212, § 1, 68 Stat. 1130, provided that the amendment made by that section is effective with respect to services performed after
Act Sept. 1, 1954, ch. 1212, § 4(c), 68 Stat. 1135, provided that the amendment made by that section is effective with respect to services performed after
Miscellaneous
No inference to be drawn from amendment to subsec. (b)(13) of this section by section 106 of Pub. L. 108–121 with respect to tax treatment of any amounts under program described in section 134(b)(4) of this title for any taxable year beginning before
Pub. L. 103–182, title V, § 507(c), (d),
For purposes of this chapter, the term “wages” shall not include the amount of any refund required under section 421 of Pub. L. 100–360, 42 U.S.C. 1395b note, see section 10202 of Pub. L. 101–239, set out as a note under section 1395b of Title 42, The Public Health and Welfare.
No monies appropriated by Pub. L. 101–136 to be used to implement or enforce section 1151 of Pub. L. 99–514 or the amendments made by such section, see section 528 of Pub. L. 101–136, set out as a note under section 89 of this title.
For provisions directing that if any amendments made by subtitle D [§§ 1401–1465] of title I of Pub. L. 104–188 require an amendment to any plan or annuity contract, such amendment shall not be required to be made before the first day of the first plan year beginning on or after
For provisions directing that if any amendments made by subtitle B [§§ 521–523] of title V of Pub. L. 102–318 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after
For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after
Pub. L. 99–514, title XVII, § 1705,
Pub. L. 99–272, title XIII, § 13303(b),
Pub. L. 98–21, title III, § 324(b)(4)(C),
Applicability of subsec. (c)(6) of this section to Federal land banks, Federal intermediate credit banks, and banks for cooperatives, see section 531(g) of Pub. L. 86–778, set out as a note under section 3305 of this title.