§ 3306. — Definitions.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 26USC3306]
TITLE 26--INTERNAL REVENUE CODE
Subtitle C--Employment Taxes
CHAPTER 23--FEDERAL UNEMPLOYMENT TAX ACT
Sec. 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, Sec. 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; \1\
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\1\ So in original. The semicolon probably should be a comma.
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(G) under a cafeteria plan (within the meaning of section
125) 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, or
(H) under an arrangement to which section 408(p) applies,
other than any elective contributions under paragraph (2)(A)(i)
thereof,\2\
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\2\ So in original. The comma probably should be a semicolon.
(6) the payment by an employer (without deduction from the
remuneration of the employee)--
(A) of the tax imposed upon an employee under section 3101,
or
(B) of any payment required from an employee under a State
unemployment compensation law,
with respect to remuneration paid to an employee for domestic
service in a private home of the employer or for agricultural labor;
(7) remuneration paid in any medium other than cash to an
employee for service not in the course of the employer's trade or
business;
[(8) Repealed. Pub. L. 98-21, title III, Sec. 324(b)(3)(B), Apr.
20, 1983, 97 Stat. 124]
(9) remuneration paid to or on behalf of an employee if (and to
the extent that) at the time of the payment of such remuneration it
is reasonable to believe that a corresponding deduction is allowable
under section 217 (determined without regard to section 274(n));
(10) any payment or series of payments by an employer to an
employee or any of his dependents which is paid--
(A) upon or after the termination of an employee's
employment relationship because of (i) death, or (ii) retirement
for disability, and
(B) under a plan established by the employer which makes
provision for his employees generally or a class or classes of
his employees (or for such employees or class or classes of
employees and their dependents),
other than any such payment or series of payments which would have
been paid if the employee's employment relationship had not been so
terminated;
(11) remuneration for agricultural labor paid in any medium
other than cash;
(12) any contribution, payment, or service, provided by an
employer which may be excluded from the gross income of an employee,
his spouse, or his dependents, under the provisions of section 120
(relating to amounts received under qualified group legal services
plans);
(13) any payment made, or benefit furnished, to or for the
benefit of an employee if at the time of such payment or such
furnishing it is reasonable to believe that the employee will be
able to exclude such payment or benefit from income under section
127 or 129;
(14) the value of any meals or lodging furnished by or on behalf
of the employer if at the time of such furnishing it is reasonable
to believe that the employee will be able to exclude such items from
income under section 119;
(15) any payment made by an employer to a survivor or the estate
of a former employee after the calendar year in which such employee
died;
(16) any benefit provided to or on behalf of an employee if at
the time such benefit is provided it is reasonable to believe that
the employee will be able to exclude such benefit from income under
section 74(c), 117, or 132; or
(17) any payment made to or for the benefit of an employee if at
the time of such payment it is reasonable to believe that the
employee will be able to exclude such payment from income under
section 106(b).
Except as otherwise provided in regulations prescribed by the Secretary,
any third party which makes a payment included in wages solely by reason
of the parenthetical matter contained in subparagraph (A) of paragraph
(2) shall be treated for purposes of this chapter and chapter 22 as the
employer with respect to such wages. 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 the regulations prescribed for purposes of this chapter.
(c) Employment
For purposes of this chapter, the term ``employment'' means any
service performed prior to 1955, which was employment for purposes of
subchapter C of chapter 9 of the Internal Revenue Code of 1939 under the
law applicable to the period in which such service was performed, and
(A) any service, of whatever nature, performed after 1954 by an employee
for the person employing him, irrespective of the citizenship or
residence of either, (i) within the United States, or (ii) on or in
connection with an American vessel or American aircraft under a contract
of service which is entered into within the United States or during the
performance of which and while the employee is employed on the vessel or
aircraft it touches at a port in the United States, if the employee is
employed on and in connection with such vessel or aircraft when outside
the United States, and (B) any service, of whatever nature, performed
after 1971 outside the United States (except in a contiguous country
with which the United States has an agreement relating to unemployment
compensation) by a citizen of the United States as an employee of an
American employer (as defined in subsection (j)(3)), except--
(1) agricultural labor (as defined in subsection (k)) unless--
(A) such labor is performed for a person who--
(i) during any calendar quarter in the calendar year or
the preceding calendar year paid remuneration in cash of
$20,000 or more to individuals employed in agricultural
labor (including labor performed by an alien referred to in
subparagraph (B)), or
(ii) on each of some 20 days during the calendar year or
the preceding calendar year, each day being in a different
calendar week, employed in agricultural labor (including
labor performed by an alien referred to in subparagraph (B))
for some portion of the day (whether or not at the same
moment of time) 10 or more individuals; and
(B) such labor is not agricultural labor performed by an
individual who is an alien admitted to the United States to
perform agricultural labor pursuant to sections 214(c) and
101(a)(15)(H) of the Immigration and Nationality Act;
(2) domestic service in a private home, local college club, or
local chapter of a college fraternity or sorority 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;
(3) service not in the course of the employer's trade or
business performed in any calendar quarter by an employee, unless
the cash remuneration paid for such service is $50 or more and such
service is performed by an individual who is regularly employed by
such employer to perform such service. For purposes of this
paragraph, an individual shall be deemed to be regularly employed by
an employer during a calendar quarter only if--
(A) on each of some 24 days during such quarter such
individual performs for such employer for some portion of the
day service not in the course of the employer's trade or
business, or
(B) such individual was regularly employed (as determined
under subparagraph (A)) by such employer in the performance of
such service during the preceding calendar quarter;
(4) service performed on or in connection with a vessel or
aircraft not an American vessel or American aircraft, if the
employee is employed on and in connection with such vessel or
aircraft when outside the United States;
(5) service performed by an individual in the employ of his son,
daughter, or spouse, and service performed by a child under the age
of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States
Government or of an instrumentality of the United States which is--
(A) wholly or partially owned by the United States, or
(B) exempt from the tax imposed by section 3301 by virtue of
any provision of law which specifically refers to such section
(or the corresponding section of prior law) in granting such
exemption;
(7) service performed in the employ of a State, or any political
subdivision thereof, or in the employ of an Indian tribe, or any
instrumentality of any one or more of the foregoing which is wholly
owned by one or more States or political subdivisions or Indian
tribes; and any service performed in the employ of any
instrumentality of one or more States or political subdivisions to
the extent that the instrumentality is, with respect to such
service, immune under the Constitution of the United States from the
tax imposed by section 3301;
(8) 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);
(9) service performed by an individual as an employee or
employee representative as defined in section 1 of the Railroad
Unemployment Insurance Act (45 U.S.C. 351);
(10)(A) service performed in any calendar quarter in the employ
of any organization exempt from income tax under section 501(a)
(other than an organization described in section 401(a)) or under
section 521, if the remuneration for such service is less than $50,
or
(B) service performed in the employ of a school, college, or
university, if such service is performed (i) by a student who is
enrolled and is regularly attending classes at such school, college,
or university, or (ii) by the spouse of such a student, if such
spouse is advised, at the time such spouse commences to perform such
service, that (I) the employment of such spouse to perform such
service is provided under a program to provide financial assistance
to such student by such school, college, or university, and (II)
such employment will not be covered by any program of unemployment
insurance, or
(C) service performed by an individual who is enrolled at a
nonprofit or public educational institution which normally maintains
a regular faculty and curriculum and normally has a regularly
organized body of students in attendance at the place where its
educational activities are carried on as a student in a full-time
program, taken for credit at such institution, which combines
academic instruction with work experience, if such service is an
integral part of such program, and such institution has so certified
to the employer, except that this subparagraph shall not apply to
service performed in a program established for or on behalf of an
employer or group of employers, or
(D) service performed in the employ of a hospital, if such
service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government
(including service as a consular or other officer or employee or a
nondiplomatic representative);
(12) service performed in the employ of an instrumentality
wholly owned by a foreign government--
(A) if the service is of a character similar to that
performed in foreign countries by employees of the United States
Government or of an instrumentality thereof; and
(B) if the Secretary of State shall certify to the Secretary
of the Treasury that the foreign government, with respect to
whose instrumentality exemption is claimed, grants an equivalent
exemption with respect to similar service performed in the
foreign country by employees of the United States Government and
of instrumentalities thereof;
(13) service performed as a student nurse in the employ of a
hospital or a nurses' training school by an individual who is
enrolled and is regularly attending classes in a nurses' training
school chartered or approved pursuant to State law; and service
performed as an intern in the employ of a hospital by an individual
who has completed a 4 years' course in a medical school chartered or
approved pursuant to State law;
(14) service performed by an individual for a person as an
insurance agent or as an insurance solicitor, if all such service
performed by such individual for such person is performed for
remuneration solely by way of commission;
(15)(A) service performed by an individual under the age of 18
in the delivery or distribution of newspapers or shopping news, not
including delivery or distribution to any point for subsequent
delivery or distribution;
(B) service performed by an individual in, and at the time of,
the sale of newspapers or magazines to ultimate consumers, under an
arrangement under which the newspapers or magazines are to be sold
by him at a fixed price, his compensation being based on the
retention of the excess of such price over the amount at which the
newspapers or magazines are charged to him, whether or not he is
guaranteed a minimum amount of compensation for such service, or is
entitled to be credited with the unsold newspapers or magazines
turned back;
(16) service performed in the employ of an international
organization;
(17) service performed by an individual in (or as an officer or
member of the crew of a vessel while it is engaged in) the catching,
taking, harvesting, cultivating, or farming of any kind of fish,
shellfish, crustacea, sponges, seaweeds, or other aquatic forms of
animal and vegetable life (including service performed by any such
individual as an ordinary incident to any such activity), except--
(A) service performed in connection with the catching or
taking of salmon or halibut, for commercial purposes, and
(B) service performed on or in connection with a vessel of
more than 10 net tons (determined in the manner provided for
determining the register tonnage of merchant vessels under the
laws of the United States);
(18) service described in section 3121(b)(20);
(19) Service \3\ which is performed by a nonresident alien
individual for the period he is temporarily present in the United
States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of
section 101(a)(15) of the Immigration and Nationality Act, as
amended (8 U.S.C. 1101(a)(15)(F), (J), (M), or (Q)), and which is
performed to carry out the purpose specified in subparagraph (F),
(J), (M), or (Q), as the case may be;
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\3\ So in original. Probably should not be capitalized.
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(20) service performed by a full time student (as defined in
subsection (q)) in the employ of an organized camp--
(A) if such camp--
(i) did not operate for more than 7 months in the
calendar year and did not operate for more than 7 months in
the preceding calendar year, or
(ii) had average gross receipts for any 6 months in the
preceding calendar year which were not more than 33\1/3\
percent of its average gross receipts for the other 6 months
in the preceding calendar year; and
(B) if such full time student performed services in the
employ of such camp for less than 13 calendar weeks in such
calendar year; or
(21) service performed by a person committed to a penal
institution.
(d) Included and excluded service
For purposes of this chapter, if the services performed during one-
half or more of any pay period by an employee for the person employing
him constitute employment, all the services of such employee for such
period shall be deemed to be employment; but if the services performed
during more than one-half of any such pay period by an employee for the
person employing him do not constitute employment, then none of the
services of such employee for such period shall be deemed to be
employment. As used in this subsection, the term ``pay period'' means a
period (of not more than 31 consecutive days) for which a payment of
remuneration is ordinarily made to the employee by the person employing
him. This subsection shall not be applicable with respect to services
performed in a pay period by an employee for the person employing him,
where any of such service is excepted by subsection (c)(9).
(e) State agency
For purposes of this chapter, the term ``State agency'' means any
State officer, board, or other authority, designated under a State law
to administer the unemployment fund in such State.
(f) Unemployment fund
For purposes of this chapter, the term ``unemployment fund'' means a
special fund, established under a State law and administered by a State
agency, for the payment of compensation. Any sums standing to the
account of the State agency in the Unemployment Trust Fund established
by section 904 of the Social Security Act, as amended (42 U.S.C. 1104),
shall be deemed to be a part of the unemployment fund of the State, and
no sums paid out of the Unemployment Trust Fund to such State agency
shall cease to be a part of the unemployment fund of the State until
expended by such State agency. An unemployment fund shall be deemed to
be maintained during a taxable year only if throughout such year, or
such portion of the year as the unemployment fund was in existence, no
part of the moneys of such fund was expended for any purpose other than
the payment of compensation (exclusive of expenses of administration)
and for refunds of sums erroneously paid into such fund and refunds paid
in accordance with the provisions of section 3305(b); except that--
(1) an amount equal to the amount of employee payments into the
unemployment fund of a State may be used in the payment of cash
benefits to individuals with respect to their disability, exclusive
of expenses of administration;
(2) the amounts specified by section 903(c)(2) or 903(d)(4) of
the Social Security Act may, subject to the conditions prescribed in
such section, be used for expenses incurred by the State for
administration of its unemployment compensation law and public
employment offices,\4\
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\4\ So in original. The comma probably should be a semicolon.
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(3) nothing in this subsection shall be construed to prohibit
deducting any amount from unemployment compensation otherwise
payable to an individual and using the amount so deducted to pay for
health insurance, or the withholding of Federal, State, or local
individual income tax, if the individual elected to have such
deduction made and such deduction was made under a program approved
by the Secretary of Labor;
(4) amounts may be deducted from unemployment benefits and used
to repay overpayments as provided in section 303(g) of the Social
Security Act;
(5) \5\ amounts may be withdrawn for the payment of short-time
compensation under a plan approved by the Secretary of Labor; and
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\5\ So in original. Two pars. (5) have been enacted.
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(5) \5\ amounts may be withdrawn for the payment of allowances
under a self-employment assistance program (as defined in subsection
(t)).
(g) Contributions
For purposes of this chapter, the term ``contributions'' means
payments required by a State law to be made into an unemployment fund by
any person on account of having individuals in his employ, to the extent
that such payments are made by him without being deducted or deductible
from the remuneration of individuals in his employ.
(h) Compensation
For purposes of this chapter, the term ``compensation'' means cash
benefits payable to individuals with respect to their unemployment.
(i) Employee
For purposes of this chapter, the term ``employee'' has the meaning
assigned to such term by section 3121(d), except that paragraph (4) and
subparagraphs (B) and (C) of paragraph (3) shall not apply.
(j) State, United States, and American employer
For purposes of this chapter--
(1) State
The term ``State'' includes the District of Columbia, the
Commonwealth of Puerto Rico, and the Virgin Islands.
(2) United States
The term ``United States'' when used in a geographical sense
includes the States, the District of Columbia, the Commonwealth of
Puerto Rico, and the Virgin Islands.
(3) American employer
The term ``American employer'' means a person who is--
(A) an individual who is a resident of the United States,
(B) a partnership, if two-thirds or more of the partners are
residents of the United States,
(C) a trust, if all of the trustees are residents of the
United States, or
(D) a corporation organized under the laws of the United
States or of any State.
An individual who is a citizen of the Commonwealth of Puerto Rico or the
Virgin Islands (but not otherwise a citizen of the United States) shall
be considered, for purposes of this section, as a citizen of the United
States.
(k) Agricultural labor
For purposes of this chapter, the term ``agricultural labor'' has
the meaning assigned to such term by subsection (g) of section 3121,
except that for purposes of this chapter subparagraph (B) of paragraph
(4) of such subsection (g) shall be treated as reading:
``(B) in the employ of a group of operators of farms (or a
cooperative organization of which such operators are members) in
the performance of service described in subparagraph (A), but
only if such operators produced more than one-half of the
commodity with respect to which such service is performed;''.
[(l) Repealed. Sept. 1, 1954, ch. 1212, Sec. 4(c), 68 Stat. 1135]
(m) American vessel and aircraft
For purposes of this chapter, the term ``American vessel'' means any
vessel documented or numbered under the laws of the United States; and
includes any vessel which is neither documented or numbered under the
laws of the United States nor documented under the laws of any foreign
country, if its crew is employed solely by one or more citizens or
residents of the United States or corporations organized under the laws
of the United States or of any State; and the term ``American aircraft''
means an aircraft registered under the laws of the United States.
(n) Vessels operated by general agents of United States
Notwithstanding the provisions of subsection (c)(6), service
performed by officers and members of the crew of a vessel which would
otherwise be included as employment under subsection (c) shall not be
excluded by reason of the fact that it is performed on or in connection
with an American vessel--
(1) owned by or bareboat chartered to the United States and
(2) whose business is conducted by a general agent of the
Secretary of Commerce.
For purposes of this chapter, each such general agent shall be
considered a legal entity in his capacity as such general agent,
separate and distinct from his identity as a person employing
individuals on his own account, and the officers and members of the crew
of such an American vessel whose business is conducted by a general
agent of the Secretary of Commerce shall be deemed to be performing
services for such general agent rather than the United States. Each such
general agent who in his capacity as such is an employer within the
meaning of subsection (a) shall be subject to all the requirements
imposed upon an employer under this chapter with respect to service
which constitutes employment by reason of this subsection.
(o) Special rule in case of certain agricultural workers
(1) Crew leaders who are registered or provide specialized
agricultural labor
For purposes of this chapter, any individual who is a member of
a crew furnished by a crew leader to perform agricultural labor for
any other person shall be treated as an employee of such crew
leader--
(A) if--
(i) such crew leader holds a valid certificate of
registration under the Migrant and Seasonal Agricultural
Worker Protection Act; or
(ii) substantially all the members of such crew operate
or maintain tractors, mechanized harvesting or crop-dusting
equipment, or any other mechanized equipment, which is
provided by such crew leader; and
(B) if such individual is not an employee of such other
person within the meaning of subsection (i).
(2) Other crew leaders
For purposes of this chapter, in the case of any individual who
is furnished by a crew leader to perform agricultural labor for any
other person and who is not treated as an employee of such crew
leader under paragraph (1)--
(A) such other person and not the crew leader shall be
treated as the employer of such individual; and
(B) such other person shall be treated as having paid cash
remuneration to such individual in an amount equal to the amount
of cash remuneration paid to such individual by the crew leader
(either on his behalf or on behalf of such other person) for the
agricultural labor performed for such other person.
(3) Crew leader
For purposes of this subsection, the term ``crew leader'' means
an individual who--
(A) furnishes individuals to perform agricultural labor for
any other person,
(B) pays (either on his behalf or on behalf of such other
person) the individuals so furnished by him for the agricultural
labor performed by them, and
(C) has not entered into a written agreement with such other
person under which such individual is designated as an employee
of such other person.
(p) Concurrent employment by two or more employers
For purposes of sections 3301, 3302, and 3306(b)(1), if two or more
related corporations concurrently employ the same individual and
compensate such individual through a common paymaster which is one of
such corporations, each such corporation shall be considered to have
paid as remuneration to such individual only the amounts actually
disbursed by it to such individual and shall not be considered to have
paid as remuneration to such individual amounts actually disbursed to
such individual by another of such corporations.
(q) Full time student
For purposes of subsection (c)(20), an individual shall be treated
as a full time student for any period--
(1) during which the individual is enrolled as a full time
student at an educational institution, or
(2) which is between academic years or terms if--
(A) the individual was enrolled as a full time student at an
educational institution for the immediately preceding academic
year or term, and
(B) there is a reasonable assurance that the individual will
be so enrolled for the immediately succeeding academic year or
term after the period described in subparagraph (A).
(r) Treatment of certain deferred compensation and salary reduction
arrangements
(1) Certain employer contributions treated as wages
Nothing in any paragraph of subsection (b) (other than paragraph
(1)) shall exclude from the term ``wages''--
(A) any employer contribution under a qualified cash or
deferred arrangement (as defined in section 401(k)) to the
extent not included in gross income by reason of section
402(e)(3), or
(B) any amount treated as an employer contribution under
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).
(2) Treatment of certain nonqualified deferred compensation
plans
(A) In general
Any amount deferred under a nonqualified deferred
compensation plan shall be taken into account for purposes of
this chapter as of the later of--
(i) when the services are performed, or
(ii) when there is no substantial risk of forfeiture of
the rights to such amount.
(B) Taxed only once
Any amount taken into account as wages by reason of
subparagraph (A) (and the income attributable thereto) shall not
thereafter be treated as wages for purposes of this chapter.
(C) Nonqualified deferred compensation plan
For purposes of this paragraph, the term ``nonqualified
deferred compensation plan'' means any plan or other arrangement
for deferral of compensation other than a plan described in
subsection (b)(5).
(s) Tips treated as wages
For purposes of this chapter, the term ``wages'' includes tips which
are--
(1) received while performing services which constitute
employment, and
(2) included in a written statement furnished to the employer
pursuant to section 6053(a).
(t) Self-employment assistance program
For the purposes of this chapter, the term ``self-employment
assistance program'' means a program under which--
(1) individuals who meet the requirements described in paragraph
(3) are eligible to receive an allowance in lieu of regular
unemployment compensation under the State law for the purpose of
assisting such individuals in establishing a business and becoming
self-employed;
(2) the allowance payable to individuals pursuant to paragraph
(1) is payable in the same amount, at the same interval, on the same
terms, and subject to the same conditions, as regular unemployment
compensation under the State law, except that--
(A) State requirements relating to availability for work,
active search for work, and refusal to accept work are not
applicable to such individuals;
(B) State requirements relating to disqualifying income are
not applicable to income earned from self-employment by such
individuals; and
(C) such individuals are considered to be unemployed for the
purposes of Federal and State laws applicable to unemployment
compensation,
as long as such individuals meet the requirements applicable under
this subsection;
(3) individuals may receive the allowance described in paragraph
(1) if such individuals--
(A) are eligible to receive regular unemployment
compensation under the State law, or would be eligible to
receive such compensation except for the requirements described
in subparagraph (A) or (B) of paragraph (2);
(B) are identified pursuant to a State worker profiling
system as individuals likely to exhaust regular unemployment
compensation; and
(C) are participating in self-employment assistance
activities which--
(i) include entrepreneurial training, business
counseling, and technical assistance; and
(ii) are approved by the State agency; and
(D) are actively engaged on a full-time basis in activities
(which may include training) relating to the establishment of a
business and becoming self-employed;
(4) the aggregate number of individuals receiving the allowance
under the program does not at any time exceed 5 percent of the
number of individuals receiving regular unemployment compensation
under the State law at such time;
(5) the program does not result in any cost to the Unemployment
Trust Fund (established by section 904(a) of the Social Security
Act) in excess of the cost that would be incurred by such State and
charged to such Fund if the State had not participated in such
program; and
(6) the program meets such other requirements as the Secretary
of Labor determines to be appropriate.
(u) Indian tribe
For purposes of this chapter, the term ``Indian tribe'' has the
meaning given to such term by section 4(e) of the Indian Self-
Determination and Education Assistance Act (25 U.S.C. 450b(e)), and
includes any subdivision, subsidiary, or business enterprise wholly
owned by such an Indian tribe.
(Aug. 16, 1954, ch. 736, 68A Stat. 447; Sept. 1, 1954, ch. 1212,
Secs. 1, 4(c), 68 Stat. 1130, 1135; Pub. L. 86-70, Sec. 22(a), June 25,
1959, 73 Stat. 146; Pub. L. 86-624, Sec. 18(d), July 12, 1960, 74 Stat.
416; Pub. L. 86-778, title V, Secs. 531(c), 532-534, 543(a), Sept. 13,
1960, 74 Stat. 983, 984, 986; Pub. L. 87-256, Sec. 110(f), Sept. 21,
1961, 75 Stat. 537; Pub. L. 87-792, Sec. 7(k), Oct. 10, 1962, 76 Stat.
830; Pub. L. 88-650, Sec. 4(c), Oct. 13, 1964, 78 Stat. 1077; Pub. L.
90-248, title V, Sec. 504(b), Jan. 2, 1968, 81 Stat. 935; Pub. L. 91-53,
Sec. 1, Aug. 7, 1969, 83 Stat. 91; Pub. L. 91-373, title I,
Secs. 101(a), 102(a), 103(a), 105(a), (b), 106(a), title III, Sec. 302,
Aug. 10, 1970, 84 Stat. 696, 697, 699, 700, 713; Pub. L. 94-455, title
XIX, Secs. 1903(a)(16), 1906(b)(13)(C), Oct. 4, 1976, 90 Stat. 1810,
1834; Pub. L. 94-566, title I, Secs. 111 (a), (b), 112(a), 113(a),
114(a), 116(b), title II, Sec. 211(a), Oct. 20, 1976, 90 Stat. 2667-
2669, 2672, 2676; Pub. L. 95-216, title III, Sec. 314(b), Dec. 20, 1977,
91 Stat. 1536; Pub. L. 95-472, Sec. 3(a), Oct. 17, 1978, 92 Stat. 1333;
Pub. L. 95-600, title I, Sec. 164(b)(2), Nov. 6, 1978, 92 Stat. 2813;
Pub. L. 96-84, Sec. 4(a), (b), Oct. 10, 1979, 93 Stat. 654; Pub. L. 96-
222, title I, Sec. 101(a)(10)(B)(ii), Apr. 1, 1980, 94 Stat. 201; Pub.
L. 96-499, title XI, Sec. 1141(b), Dec. 5, 1980, 94 Stat. 2694; Pub. L.
97-34, title I, Sec. 124(e)(2)(A), title VIII, Sec. 822(a), Aug. 13,
1981, 95 Stat. 200, 351; Pub. L. 97-248, title II, Secs. 271(a),
276(a)(1), (b)(1), (2), 277, Sept. 3, 1982, 96 Stat. 554, 558, 559; Pub.
L. 98-21, title III, Secs. 324(b)(1)-(4)(B), 327(c), 328(c), Apr. 20,
1983, 97 Stat. 123, 124, 127, 128; Pub. L. 98-135, title II,
Secs. 201(a), 202, Oct. 24, 1983, 97 Stat. 860; Pub. L. 98-369, div. A,
title IV, Sec. 491(d)(37), title V, Sec. 531(d)(3), div. B, title VI,
Sec. 2661(o)(4), July 18, 1984, 98 Stat. 851, 884, 1159; Pub. L. 99-272,
title XII, Sec. 12401(b)(2), title XIII, Sec. 13303(a), Apr. 7, 1986,
100 Stat. 297, 327; Pub. L. 99-509, title IX, Sec. 9002(b)(2)(B), Oct.
21, 1986, 100 Stat. 1971; Pub. L. 99-514, title I, Sec. 122(e)(3), title
XI, Secs. 1108(g)(8), 1151(d)(2)(B), title XVIII, Secs. 1884(3),
1899A(44), (45), Oct. 22, 1986, 100 Stat. 2112, 2435, 2505, 2919, 2961;
Pub. L. 99-595, Oct. 31, 1986, 100 Stat. 3348; Pub. L. 100-647, title I,
Secs. 1001(d)(2)(C)(iii), (g)(4)(B)(ii), 1011B(a) (22)(C), (23)(A),
1018(u)(50), title VIII, Sec. 8016(a)(3)(B), Nov. 10, 1988, 102 Stat.
3351, 3352, 3486, 3593, 3792; Pub. L. 101-140, title II, Sec. 203(a)(2),
Nov. 8, 1989, 103 Stat. 830; Pub. L. 102-318, title III, Sec. 303(a),
title IV, Sec. 401(a)(2), title V, Sec. 521(b)(35), July 3, 1992, 106
Stat. 297, 298, 312; Pub. L. 103-182, title V, Sec. 507(a), (b)(2), Dec.
8, 1993, 107 Stat. 2153, 2154; Pub. L. 103-296, title III,
Sec. 320(a)(1)(E), Aug. 15, 1994, 108 Stat. 1535; Pub. L. 103-465, title
VII, Sec. 702(c)(2), Dec. 8, 1994, 108 Stat. 4997; Pub. L. 104-188,
title I, Secs. 1203(a), 1421(b)(8)(C), 1704(t)(10), Aug. 20, 1996, 110
Stat. 1773, 1798, 1888; Pub. L. 104-191, title III, Sec. 301(c)(2)(B),
Aug. 21, 1996, 110 Stat. 2049; Pub. L. 105-33, title V, Sec. 5406(a),
Aug. 5, 1997, 111 Stat. 605; Pub. L. 106-554, Sec. 1(a)(7) [title I,
Sec. 166(a), (d)], Dec. 21, 2000, 114 Stat. 2763, 2763A-627; Pub. L.
107-147, title II, Sec. 209(d)(1), Mar. 9, 2002, 116 Stat. 33.)
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, Jan. 14, 1983,
96 Stat. 2584, as amended, which is classified generally to chapter 20
(Sec. 1801 et seq.) of Title 29, Labor. For complete classification of
this Act to the Code, see Short Title note set out under section 1801 of
Title 29 and Tables.
Amendments
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, Sec. 1(a)(7) [title I,
Sec. 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, Sec. 1(a)(7) [title I, Sec. 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, Sec. 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, Sec. 1203(a), struck out
``before January 1, 1995,'' after ``labor performed''.
Subsec. (k). Pub. L. 104-188, Sec. 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, Sec. 507(b)(2), added par.
(5).
Subsec. (t). Pub. L. 103-182, Sec. 507(a), added subsec. (t).
1992--Subsec. (c)(1)(B). Pub. L. 102-318, Sec. 303(a), substituted
``1995'' for ``1993''.
Subsec. (f)(4). Pub. L. 102-318, Sec. 401(a)(2), added par. (4).
Subsec. (r)(1)(A). Pub. L. 102-318, Sec. 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, Sec. 1011B(a)(22)(C), had not been
enacted, see 1988 Amendment note below.
1988--Subsec. (b)(5)(G). Pub. L. 100-647, Sec. 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, Sec. 1001(g)(4)(B)(ii), inserted
``(determined without regard to section 274(n))'' after ``section 217''.
Subsec. (c)(1)(B). Pub. L. 100-647, Sec. 1018(u)(50), amended Pub.
L. 99-272, Sec. 13303(a), see 1986 Amendment notes below.
Subsec. (c)(19). Pub. L. 100-647, Sec. 1001(d)(2)(C)(iii),
substituted ``(F), (J), or (M)'' for ``(F) or (J)'' in three places.
Subsec. (i). Pub. L. 100-647, Sec. 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, Sec. 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, Sec. 1899A(44), substituted
``workmen's compensation'' for ``workman's compensation''.
Subsec. (b)(5)(C). Pub. L. 99-514, Sec. 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, Sec. 1151(d)(2)(B), added subpar.
(G).
Subsec. (b)(13). Pub. L. 99-514, Sec. 1899A(45), substituted a
semicolon for a comma.
Subsec. (b)(16). Pub. L. 99-514, Sec. 122(e)(3), inserted reference
to section 74(c).
Subsec. (c)(1)(B). Pub. L. 99-595 substituted ``January 1, 1993''
for ``January 1, 1988''.
Pub. L. 99-272, Sec. 13303(a), as amended by Pub. L. 100-647,
Sec. 1018(u)(50), substituted ``January 1, 1988'' for ``January 1,
1986''.
Subsec. (f)(3). Pub. L. 99-272, Sec. 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, Sec. 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, Sec. 531(d)(3)(A), in provisions
preceding par. (1), inserted ``(including benefits)''.
Subsec. (b)(5)(C) to (G). Pub. L. 98-369, Sec. 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, Sec. 531(d)(3)(B), added par. (16).
Subsec. (r)(1)(B). Pub. L. 98-369, Sec. 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, Sec. 1073(a), added subsec. (s).
1983--Subsec. (b). Pub. L. 98-21, Sec. 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, Sec. 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, Sec. 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, Sec. 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, Sec. 328(c), substituted ``section
219(b)(2)'' for ``section 219''.
Subsec. (b)(5)(E) to (G). Pub. L. 98-21, Sec. 324(b)(2), added
subpars. (E) to (G).
Subsec. (b)(8). Pub. L. 98-21, Sec. 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, Sec. 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, Sec. 327(c)(1)-(3), added par. (14).
Subsec. (b)(15). Pub. L. 98-135, Sec. 201(a), added par. (15).
Subsec. (c)(1)(B). Pub. L. 98-135, Sec. 202, substituted ``1986''
for ``1984''.
Subsec. (r). Pub. L. 98-21, Sec. 324(b)(1), added subsec. (r).
1982--Subsec. (b)(1). Pub. L. 97-248, Sec. 271(a), substituted
``$7,000'' for ``$6,000'' wherever appearing.
Subsec. (c)(1)(B). Pub. L. 97-248, Sec. 277, substituted ``1984''
for ``1982''.
Subsec. (c)(10)(C). Pub. L. 97-248, Sec. 276(a)(1), struck out
``under the age of 22'' after ``service performed by an individual''.
Subsec. (c)(20). Pub. L. 97-248, Sec. 276(b)(1), added par. (20).
Subsec. (q). Pub. L. 97-248, Sec. 276(b)(2), added subsec. (q).
1981--Subsec. (b)(13). Pub. L. 97-34, Sec. 124(e)(2)(A), substituted
``section 127 or 129'' for ``section 127''.
Subsec. (c)(18), (19). Pub. L. 97-34, Sec. 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, Sec. 4(b), substituted
``including labor performed by an alien'' for ``not taking into account
labor performed before January 1, 1980, by an alien'' in parenthetical
text of cls. (i) and (ii).
Subsec. (c)(1)(B). Pub. L. 96-84, Sec. 4(a), substituted ``January
1, 1982'' for ``January 1, 1980''.
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, Sec. 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, Sec. 211(a), substituted ``$6,000''
for ``$4,200'' wherever appearing.
Subsec. (b)(11). Pub. L. 94-566, Sec. 111(a), added par. (11).
Subsec. (c). Pub. L. 94-566, Sec. 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, Sec. 111(b), inserted ``unless''
after ``subsection (k))'' and added subpars. (A) and (B).
Subsec. (c)(2). Pub. L. 94-566, Sec. 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, Sec. 1903(a)(16)(A), struck out ``52
Stat. 1094, 1095;'' before ``45 U.S.C. 351''.
Subsec. (c)(12)(B). Pub. L. 94-455, Sec. 1906(b)(13)(C), substituted
``to the Secretary of the Treasury'' for ``to the Secretary''.
Subsec. (c)(18). Pub. L. 94-455, Sec. 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, Sec. 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, Sec. 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, Sec. 1903(a)(16)(D), struck out ``on or
after July 1, 1953,'' after ``service performed''.
Subsec. (o). Pub. L. 94-566, Sec. 112(a), added subsec. (o).
1970--Subsec. (a). Pub. L. 91-373, Sec. 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, Sec. 302, substituted ``$4,200'' for
``$3,000''.
Subsec. (c). Pub. L. 91-373, Sec. 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, Sec. 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, Sec. 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, Sec. 105(b), inserted definition of
``American employer''.
Subsec. (k). Pub. L. 91-373, Sec. 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, Sec. 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, Sec. 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, Sec. 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, Sec. 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, Sec. 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, Sec. 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, Sec. 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 Sept. 1, 1954, changed definition of employer
from ``eight or more'' to ``4 or more''.
Subsec. (l). Act Sept. 1, 1954, repealed subsec. (l) which related
to certain employees of Bonneville Power Administrator.
Effective Date of 2000 Amendment; Transition Rule
Pub. L. 106-554, Sec. 1(a)(7) [title I, Sec. 166(e)], Dec. 21, 2000,
114 Stat. 2763, 2763A-628, provided that:
``(1) Effective date.--The amendments made by this section [amending
this section and section 3309 of this title] shall apply to service
performed on or after the date of the enactment of this Act [Dec. 21,
2000].
``(2) Transition rule.--For purposes of the Federal Unemployment Tax
Act [26 U.S.C. 3301 et seq.], service performed in the employ of an
Indian tribe (as defined in section 3306(u) of the Internal Revenue Code
of 1986 (as added by this section)) shall not be treated as employment
(within the meaning of section 3306 of such Code) if--
``(A) it is service which is performed before the date of the
enactment of this Act [Dec. 21, 2000] and with respect to which the
tax imposed under the Federal Unemployment Tax Act has not been
paid, and
``(B) such Indian tribe reimburses a State unemployment fund for
unemployment benefits paid for service attributable to such tribe
for such period.''
Effective Date of 1997 Amendment
Section 5406(b) of Pub. L. 105-33 provided that: ``The amendments
made by this section [amending this section] shall apply with respect to
service performed after January 1, 1994.''
Effective Date of 1996 Amendments
Amendment by Pub. L. 104-191 applicable to taxable years beginning
after Dec. 31, 1996, see section 301(j) of Pub. L. 104-191, set out as a
note under section 62 of this title.
Section 1203(b) of Pub. L. 104-188 provided that: ``The amendment
made by subsection (a) [amending this section] shall apply to services
performed after December 31, 1994.''
Amendment by section 1421(b)(8)(C) of Pub. L. 104-188 applicable to
taxable years beginning after Dec. 31, 1996, see section 1421(e) of Pub.
L. 104-188, set out as a note under section 72 of this title.
Effective Date of 1994 Amendments
Amendment by Pub. L. 103-465 applicable to payments made after Dec.
31, 1996, see section 702(d) of Pub. L. 103-465, set out as a note under
section 3304 of this title.
Amendment by Pub. L. 103-296 effective with calendar quarter
following Aug. 15, 1994, see section 320(c) of Pub. L. 103-296, set out
as a note under section 871 of this title.
Effective Date of 1993 Amendment
Section 507(e) of Pub. L. 103-182, as amended by Pub. L. 105-306,
Sec. 3, Oct. 28, 1998, 112 Stat. 2926, provided that: ``The provisions
of this section [amending this section, section 3304 of this title, and
section 503 of Title 42, The Public Health and Welfare, and enacting
provisions set out below] and the amendments made by this section shall
take effect on the date of the enactment of this Act [Dec. 8, 1993].''
Effective Date of 1992 Amendment
Amendment by section 521(b)(35) of Pub. L. 102-318 applicable to
distributions after Dec. 31, 1992, see section 521(e) of Pub. L. 102-
318, set out as a note under section 402 of this title.
Effective Date of 1989 Amendment
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.
Effective Date of 1988 Amendment
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 Jan. 1, 1989, see section 1011B(a)(22)(F) of Pub. L.
100-647, set out as a note under section 3121 of this title.
Section 1018(u)(50) of Pub. L. 100-647 provided that the amendment
made by that section is effective Apr. 7, 1986.
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 Nov.
10, 1988, except that any amendment to a provision of a particular
Public Law which is referred to by its number, or to a provision of the
Social Security Act [42 U.S.C. 301 et seq.], or to this title as added
or amended by a provision of a particular Public Law which is so
referred to, effective as though included or reflected in the relevant
provisions of that Public Law at the time of its enactment, see section
8016(b) of Pub. L. 100-647, set out as a note under section 3111 of this
title.
Effective Date of 1986 Amendment
Amendment by section 122(e)(3) of Pub. L. 99-514 applicable to
prizes and awards granted after Dec. 31, 1986, see section 151(c) of
Pub. L. 99-514, set out as a note under section 1 of this title.
Amendment by section 1108(g)(8) of Pub. L. 99-514 applicable to
years beginning after Dec. 31, 1986, see section 1108(h) of Pub. L. 99-
514, set out as a note under section 219 of this title.
Amendment by section 1151(d)(2)(B) of Pub. L. 99-514 applicable to
taxable years beginning after Dec. 31, 1983, see section 1151(k)(5) of
Pub. L. 99-514, set out as a note under section 79 of this title.
Amendment by Pub. L. 99-509 effective, except as otherwise provided,
with respect to payments due with respect to wages paid after Dec. 31,
1986, including wages paid after such date by a State (or political
subdivision thereof) that modified its agreement pursuant to section
418(e)(2) of Title 42, The Public Health and Welfare, see section
9002(d) of Pub. L. 99-509, set out as a note under section 418 of Title
42.
Amendment by Pub. L. 99-272 applicable to recoveries made on or
after Apr. 7, 1986, and applicable with respect to overpayments made
before, on, or after such date, see section 12401(c) of Pub. L. 99-272,
set out as a note under section 503 of Title 42.
Effective Date of 1984 Amendment
Amendment by section 491(d)(37) of Pub. L. 98-369 applicable to
obligations issued after Dec. 31, 1983, see section 491(f)(1) of Pub. L.
98-369, set out as a note under section 62 of this title.
Amendment by section 531(d)(3) of Pub. L. 98-369 effective Jan. 1,
1985, see section 531(h) of Pub. L. 98-369, set out as an Effective Date
note under section 132 of this title.
Section 1073(b) of Pub. L. 98-369 provided that:
``(1) In general.--Except as provided in paragraph (2), the
amendment made by subsection (a) [amending this section] shall take
effect on January 1, 1986.
``(2) Exception for certain states.--In the case of any State the
legislature of which--
``(A) did not meet in a regular session which begins during 1984
and after the date of the enactment of this Act [July 18, 1984], and
``(B) did not meet in a session which began before the date of
the enactment of this Act and remained in session for at least 25
calendar days after such date of enactment,
the amendment made by subsection (a) shall take effect on January 1,
1987.''
Section 2661(o)(4) of Pub. L. 98-369 provided that the amendment
made by that section is effective Jan. 1, 1985.
Effective Date of 1983 Amendments
Section 201(b) of Pub. L. 98-135 provided that: ``The amendments
made by subsection (a) [amending this section] shall apply to
remuneration paid after the date of the enactment of this Act [Oct. 24,
1983].''
Amendment by section 324(b)(1)-(4)(B) of Pub. L. 98-21 applicable to
remuneration paid after Dec. 31, 1984, except for certain employer
contributions made during 1984 under a qualified cash or deferred
arrangement, and except in the case of an agreement with certain
nonqualified deferred compensation plans in existence on Mar. 24, 1983,
see section 324(d) of Pub. L. 98-21 set out as a note under section 3121
of this title.
Amendment by section 327(c)(1)-(3) of Pub. L. 98-21 applicable to
remuneration paid after Dec. 31, 1984, see section 327(d)(3) of Pub. L.
98-21, as amended, set out as a note under section 3121 of this title.
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 Mar. 4, 1983, and to any such remuneration paid on or before such
date which the employer treated as wages when paid, see section
327(d)(2) of Pub. L. 98-21, as amended, set out as a note under section
3121 of this title.
Amendment by section 328(c) of Pub. L. 98-21 applicable to
remuneration paid after Dec. 31, 1984, see section 328(d)(2) of Pub. L.
98-21, set out as a note under section 3121 of this title.
Effective and Termination Dates of 1982 Amendments
Amendment by section 271(a) of Pub. L. 97-248 applicable to
remuneration paid after Dec. 31, 1982, see section 271(d)(1) of Pub. L.
97-248, as amended, set out as a note under section 3301 of this title.
Section 276(a)(2) of Pub. L. 97-248 provided that: ``The amendment
made by paragraph (1) [amending this section] shall apply with respect
to services performed after the date of the enactment of this Act [Sept.
3, 1982].''
Section 276(b)(3) of Pub. L. 97-248 provided that: ``The amendments
made by this subsection [amending this section] shall apply to
remuneration paid after December 31, 1982, and before January 1, 1984.''
Effective Date of 1981 Amendment
Amendment by section 124(e)(2)(A) of Pub. L. 97-34 applicable to
remuneration paid after Dec. 31, 1981, see section 124(f) of Pub. L. 97-
34, set out as an Effective Date of 1981 Amendment note under section 21
of this title.
Section 822(b) of Pub. L. 97-34, as amended by Pub. L. 97-362, title
II, Sec. 203, Oct. 25, 1982, 96 Stat. 1733; Pub. L. 98-369, div. A,
title X, Sec. 1074, July 18, 1984, 98 Stat. 1053; Pub. L. 99-272, title
XIII, Sec. 13303(c)(1), Apr. 7, 1986, 100 Stat. 327, provided that:
``The amendments made by subsection (a) [amending this section] shall
apply to remuneration paid after December 31, 1980.''
Effective Date of 1980 Amendments
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
Jan. 1, 1979, see section 101(b)(1)(E) of Pub. L. 96-222, set out as a
note under section 3121 of this title.
Effective Date of 1979 Amendment
Section 4(c) of Pub. L. 96-84 provided that: ``The amendments made
by this section [amending this section] shall apply to remuneration paid
after December 31, 1979, for services performed after such date.''
Effective Date of 1978 Amendments
Amendment by Pub. L. 95-600 applicable with respect to taxable years
beginning after Dec. 31, 1978, see section 164(d) of Pub. L. 95-600, set
out as an Effective Date note under section 127 of this title.
Amendment by Pub. L. 95-472 applicable with respect to taxable years
beginning after Dec. 31, 1976, see section 3(d) of Pub. L. 95-472, set
out as a note under section 3121 of this title.
Effective Date of 1977 Amendment
Amendment by Pub. L. 95-216 applicable with respect to wages paid
after Dec. 31, 1978, see section 314(c) of Pub. L. 95-216, set out as a
note under section 3121 of this title.
Effective Date of 1976 Amendment
Section 111(c) of Pub. L. 95-566 provided that: ``The amendments
made by this section [amending this section] shall apply with respect to
remuneration paid after December 31, 1977, for services performed after
such date.''
Section 112(b) of Pub. L. 94-566 provided that: ``The amendment made
by subsection (a) [amending this section] shall apply with respect to
remuneration paid after December 31, 1977, for services performed after
such date.''
Section 113(b) of Pub. L. 94-566 provided that: ``The amendment made
by subsection (a) [amending this section] shall apply with respect to
remuneration paid after December 31, 1977, for services performed after
such date.''
Section 114(c) of Pub. L. 94-566 provided that: ``The amendments
made by this section [amending this section and section 6157 of this
title] shall apply with respect to remuneration paid after December 31,
1977, for services performed after such date.''
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.
Section 211(d)(1) of Pub. L. 94-566 provided that: ``The amendment
made by subsection (a) [amending this section] shall apply to
remuneration paid after December 31, 1977.''
Effective Date of 1970 Amendment
Section 101(c)(1) of Pub. L. 91-373 provided that: ``The amendments
made by subsections (a) and (b)(1) [amending this section and section
6157 of this title] shall apply with respect to calendar years beginning
after December 31, 1971.''
Section 102(c) of Pub. L. 91-373 provided that: ``The amendment made
by subsection (a) [amending this section] shall apply with respect to
remuneration paid after December 31, 1971, for services performed after
such date.''
Section 103(b) of Pub. L. 91-373 provided that: ``The amendment made
by subsection (a) [amending this section] shall apply with respect to
remuneration paid after December 31, 1971, for services performed after
such date.''
Section 105(c) of Pub. L. 91-373 provided that: ``The amendments
made by this section [amending this section] shall apply with respect to
service performed after December 31, 1971.''
Section 106(b) of Pub. L. 91-373 provided that: ``Subsection (a)
[amending this section] shall apply with respect to remuneration paid
after December 31, 1969.''
Section 302 of Pub. L. 91-373 provided that the amendment made by
that section is effective with respect to remuneration paid after Dec.
31, 1971.
Effective Date of 1969 Amendment
Amendment by Pub. L. 91-53 applicable with respect to calendar years
beginning after Dec. 31, 1969, see section 4(a) of Pub. L. 91-53, set
out as an Effective Date note under section 6157 of this title.
Effective Date of 1968 Amendment
Amendment by Pub. L. 90-248 applicable with respect to remuneration
paid after Jan. 2, 1968, see section 504(d) of Pub. L. 90-248, set out
as a note under section 3121 of this title.
Effective Date of 1964 Amendment
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 Oct. 13, 1964, see section 4(d) of Pub. L. 88-650,
set out as a note under section 3121 of this title.
Effective Date of 1962 Amendment
Amendment by Pub. L. 87-792 applicable to taxable years beginning
after Dec. 31, 1962, see section 8 of Pub. L. 87-792, set out as a note
under section 22 of this title.
Effective Date of 1961 Amendment
Amendment by Pub. L. 87-256 applicable with respect to service
performed after Dec. 31, 1961, see section 110(h)(3) of Pub. L. 87-256,
set out as a note under section 3121 of this title.
Effective Date of 1960 Amendments
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.
Section 543(a) of Pub. L. 86-778 provided that the amendment made by
that section is effective with respect to remuneration paid after Dec.
31, 1960, for services performed after such date.
Amendment by Pub. L. 86-624 effective on Aug. 21, 1959, see section
18(k) of Pub. L. 86-624, set out as a note under section 3121 of this
title.
Effective Date of 1959 Amendment
Amendment by Pub. L. 86-70 effective Jan. 3, 1959, see section 22(i)
of Pub. L. 86-70, set out as a note under section 3121 of this title.
Effective Date of 1954 Amendment
Section 1 of act Sept. 1, 1954, provided that the amendment made by
that section is effective with respect to services performed after Dec.
31, 1955.
Section 4(c) of act Sept. 1, 1954, provided that the amendment made
by that section is effective with respect to services performed after
Dec. 31, 1954.
Reporting Requirements
Section 507(c), (d) of Pub. L. 103-182 provided that:
``(c) State Reports.--Any State operating a self-employment program
authorized by the Secretary of Labor under this section [amending this
section, section 3304 of this title, and section 503 of Title 42, The
Public Health and Welfare, and enacting provisions set out above] shall
report annually to the Secretary on the number of individuals who
participate in the self-employment assistance program, the number of
individuals who are able to develop and sustain businesses, the
operating costs of the program, compliance with program requirements,
and any other relevant aspects of program operations requested by the
Secretary.
``(d) Report to Congress.--Not later than 4 years after the date of
the enactment of this Act [Dec. 8, 1993], the Secretary of Labor shall
submit a report to the Congress with respect to the operation of the
program authorized under this section. Such report shall be based on the
reports received from the States pursuant to subsection (c) and include
such other information as the Secretary of Labor determines is
appropriate.''
Exclusion From Wages and Compensation of Refunds Required From Employers
To Compensate for Duplication of Medicare Benefits by Health Care
Benefits Provided by Employers
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.
Nonenforcement of Amendment Made by Section 1151 of Pub. L. 99-514 for
Fiscal Year 1990
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.
Plan Amendments Not Required Until January 1, 1998
For provisions directing that if any amendments made by subtitle D
[Secs. 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
Jan. 1, 1998, see section 1465 of Pub. L. 104-188, set out as a note
under section 401 of this title.
Plan Amendments Not Required Until January 1, 1994
For provisions directing that if any amendments made by subtitle B
[Secs. 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 Jan. 1, 1994, see section 523
of Pub. L. 102-318, set out as a note under section 401 of this title.
Plan Amendments Not Required Until January 1, 1989
For provisions directing that if any amendments made by subtitle A
or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or title XVIII
[Secs. 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 Jan. 1, 1989, see section 1140 of Pub.
L. 99-514, as amended, set out as a note under section 401 of this
title.
Applicability of Unemployment Compensation Tax to Certain Services
Performed for Certain Indian Tribal Governments
Section 1705 of Pub. L. 99-514 provided that:
``(a) In General.--For purposes of the Federal Unemployment Tax Act
[26 U.S.C. 3301 et seq.], service performed in the employ of a qualified
Indian tribal government shall not be treated as employment (within the
meaning of section 3306 of such Act) if it is service--
``(1) which is performed--
``(A) before, on, or after the date of the enactment of this
Act [Oct. 22, 1986], but before January 1, 1988, and
``(B) during a period in which the Indian tribal government
is not covered by a State unemployment compensation program, and
``(2) with respect to which the tax imposed under the Federal
Unemployment Tax Act has not been paid.
``(b) Definition.--For purposes of this section, the term `qualified
Indian tribal government' means an Indian tribal government the service
for which is not covered by a State unemployment compensation program on
June 11, 1986.''
Remuneration Paid After Sept. 30, 1985, to Full-Time Students Employed
by Summer Camps
Section 13303(b) of Pub. L. 99-272 provided that: ``Notwithstanding
paragraph (3) of section 276(b) of the Tax Equity and Fiscal
Responsibility Act of 1982 [see Effective Date of 1982 Amendments note
above], the amendments made by paragraphs (1) and (2) of such section
276(b) [amending this section] shall also apply to remuneration paid
after September 19, 1985.''
Administration of Provisions Covering Payments to Employees on Account
of Sickness or Accident Disability
Section 324(b)(4)(C) of Pub. L. 98-21 provided that: ``Rules similar
to the rules of subsections (d) and (e) of section 3 of the Act entitled
`An Act to amend the Omnibus Reconciliation Act of 1981 to restore
minimum benefits under the Social Security Act' (Public Law 97-123),
approved December 29, 1981 [set out as notes under section 3121 of this
title], shall apply in the administration of section 3306(b)(2)(A) of
such Code (as amended by subparagraph (A)).''
Applicability to Federal Land Banks, Federal Intermediate Credit Banks,
and Banks for Cooperatives
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.
Section Referred to in Other Sections
This section is referred to in sections 51, 936, 3301, 3304, 3305,
3309, 3510, 6157 of this title; title 42 section 503.
