HR Outsourcing - PEO - Professional Employer Organization - Reference US CODE: Title 26,3306. Definitions

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NOTES:

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(Aug. 16, 1954, ch. 736, 68A Stat. 447; Sept. 1, 1954, ch. 1212, §§ 1, , , 1135; , § 22(a), June 25, 1959, ; , § 18(d), July 12, 1960, ; , title V, §§ 531(c), 532–534, , Sept. 13, 1960, , 984, 986; , § 110(f), Sept. 21, 1961, ; , § 7(k), Oct. 10, 1962, ; , § 4(c), Oct. 13, 1964, ; , title V, § 504(b), Jan. 2, 1968, ; , § 1, Aug. 7, 1969, ; , title I, §§ 101(a), , , , (b), , title III, § 302, Aug. 10, 1970, , 697, 699, 700, 713; , title XIX, §§ 1903(a)(16), 1906 (b)(13)(C), Oct. 4, 1976, , 1834; , title I, §§ 111 (a), (b), , , , , title II, § 211(a), Oct. 20, 1976, , 2672, 2676; , title III, § 314(b), Dec. 20, 1977, ; , § 3(a), Oct. 17, 1978, ; , title I, § 164(b)(2), Nov. 6, 1978, ; , § 4(a), (b), Oct. 10, 1979, ; , title I, § 101(a)(10)(B)(ii), Apr. 1, 1980, ; , title XI, § 1141(b), Dec. 5, 1980, ; , title I, § 124(e)(2)(A), title VIII, § 822(a), Aug. 13, 1981, , 351; , title II, §§ 271(a), , (b)(1), (2), , Sept. 3, 1982, , 558, 559; , title III, §§ 324(b)(1)–(4)(B), 327(c), 328(c), Apr. 20, 1983, , 124, 127, 128; , title II, §§ 201(a), 202, Oct. 24, 1983, ; , div. A, title IV, § 491(d)(37), title V, § 531(d)(3), div. B, title VI, § 2661(o)(4), July 18, 1984, , 884, 1159; , title XII, § 12401(b)(2), title XIII, § 13303(a), Apr. 7, 1986, , 327; , title IX, § 9002(b)(2)(B), Oct. 21, 1986, ; , title I, § 122(e)(3), title XI, §§ 1108(g)(8), 1151 (d)(2)(B), title XVIII, §§ 1884(3), 1899A (44), (45), Oct. 22, 1986, , 2435, 2505, 2919, 2961; , Oct. 31, 1986, ; , title I, §§ 1001(d)(2)(C)(iii), (g)(4)(B)(ii), 1011B (a) (22)(C), (23)(A), , title VIII, § 8016(a)(3)(B), Nov. 10, 1988, , 3352, 3486, 3593, 3792; , title II, § 203(a)(2), Nov. 8, 1989, ; , title III, § 303(a), title IV, § 401(a)(2), title V, § 521(b)(35), July 3, 1992, , 298, 312; , title V, § 507(a), (b)(2), Dec. 8, 1993, , 2154; , title III, § 320(a)(1)(E), Aug. 15, 1994, ; , title VII, § 702(c)(2), Dec. 8, 1994, ; , title I, §§ 1203(a), 1421 (b)(8)(C), 1704 (t)(10), Aug. 20, 1996, , 1798, 1888; , title III, § 301(c)(2)(B), Aug. 21, 1996, ; , title V, § 5406(a), Aug. 5, 1997, ; , § 1(a)(7) [title I, § 166(a), (d)], Dec. 21, 2000, , 2763A–627; , title II, § 209(d)(1), Mar. 9, 2002, ; , title I, § 106(b)(3), Nov. 11, 2003, ; ; , title XII, § 1201(d)(2)(B), Dec. 8, 2003, .)

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 of Title , 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 of this title. For table of comparisons of the 1939 Code to the 1986 Code, see table I preceding section of this title. See, also, section 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 and , respectively, of Title , 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 , , (d)(4), and , respectively, of Title , The Public Health and Welfare. The Migrant and Seasonal Agricultural Worker Protection Act, referred to in subsec. (o)(1)(A)(i), is , Jan. 14, 1983, , as amended, which is classified generally to chapter 20 (§ 1801 et seq.) of Title 29, Labor. For complete classification of this Act to the Code, see Short Title note set out under section of Title and Tables.

Amendments
2003—Subsec. (b)(13). substituted “, 129, or 134(b)(4)” for “or 129”. Subsec. (b)(18). added par. (18). 2002—Subsec. (f)(2). inserted “or 903(d)(4)” before “of the Social Security Act”. 2000—Subsec. (c)(7). , § 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). , § 1(a)(7) [title I, § 166(d)], added subsec. (u). 1997—Subsec. (c)(21). added par. (21). 1996—Subsec. (b)(5)(H). , § 1421(b)(8)(C), added subpar. (H). Subsec. (b)(17). added par. (17). Subsec. (c)(1)(B). , § 1203(a), struck out “before January 1, 1995,” after “labor performed”. Subsec. (k). , § 1704(t)(10), inserted a period at end. 1994—Subsec. (c)(19). substituted “(J), (M), or (Q)” for “(J), or (M)” wherever appearing. Subsec. (f)(3) to (5). 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). , § 507(b)(2), added par. (5). Subsec. (t). , § 507(a), added subsec. (t). 1992—Subsec. (c)(1)(B). , § 303(a), substituted “1995” for “1993”. Subsec. (f)(4). , § 401(a)(2), added par. (4). Subsec. (r)(1)(A). , § 521(b)(35), substituted “402(e)(3)” for “402(a)(8)”. 1989—Subsec. (t). amended this section to read as if amendments by , § 1011B(a)(22)(C), had not been enacted, see 1988 Amendment note below. 1988—Subsec. (b)(5)(G). , § 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 applied for purposes of this section) section would not treat any wages as constructively received” after “section )”. Subsec. (b)(9). , § 1001(g)(4)(B)(ii), inserted “(determined without regard to section )” after “section ”. Subsec. (c)(1)(B). , § 1018(u)(50), amended , § 13303(a), see 1986 Amendment notes below. Subsec. (c)(19). , § 1001(d)(2)(C)(iii), substituted “(F), (J), or (M)” for “(F) or (J)” in three places. Subsec. (i). , § 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). , § 1011B(a)(22)(C), added subsec. (t) relating to benefits provided under certain employee benefit plans. 1986—Subsec. (b)(2)(A). , § 1899A(44), substituted “workmen’s compensation” for “workman’s compensation”. Subsec. (b)(5)(C). , § 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 for such payment,”. Subsec. (b)(5)(G). , § 1151(d)(2)(B), added subpar. (G). Subsec. (b)(13). , § 1899A(45), substituted a semicolon for a comma. Subsec. (b)(16). , § 122(e)(3), inserted reference to section . Subsec. (c)(1)(B). substituted “January 1, 1993” for “January 1, 1988”. , § 13303(a), as amended by , § 1018(u)(50), substituted “January 1, 1988” for “January 1, 1986”. Subsec. (f)(3). , § 12401(b)(2), added par. (3). Subsec. (i). substituted “paragraph (3) and subparagraphs (B) and (C) of paragraph (4)” for “subparagraphs (B) and (C) of paragraph (3)”. Subsec. (o)(1)(A)(i). , § 1884(3), substituted “Migrant and Seasonal Agricultural Worker Protection Act” for “Farm Labor Contractor Registration Act of 1963”. 1984—Subsec. (b). , § 531(d)(3)(A), in provisions preceding par. (1), inserted “(including benefits)”. Subsec. (b)(5)(C) to (G). , § 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 ,” and redesignated subpars. (D) to (G) as (C) to (F), respectively. Subsec. (b)(16). , § 531(d)(3)(B), added par. (16). Subsec. (r)(1)(B). , § 2661(o)(4), substituted “section 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 ”. Subsec. (s). , § 1073(a), added subsec. (s). 1983—Subsec. (b). , § 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. , § 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). , § 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). , § 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). , § 328(c), substituted “section ” for “section ”. Subsec. (b)(5)(E) to (G). , § 324(b)(2), added subpars. (E) to (G). Subsec. (b)(8). , § 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). , § 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). , § 327(c)(1)–(3), added par. (14). Subsec. (b)(15). , § 201(a), added par. (15). Subsec. (c)(1)(B). , § 202, substituted “1986” for “1984”. Subsec. (r). , § 324(b)(1), added subsec. (r). 1982—Subsec. (b)(1). , § 271(a), substituted “$7,000” for “$6,000” wherever appearing. Subsec. (c)(1)(B). , § 277, substituted “1984” for “1982”. Subsec. (c)(10)(C). , § 276(a)(1), struck out “under the age of 22” after “service performed by an individual”. Subsec. (c)(20). , § 276(b)(1), added par. (20). Subsec. (q). , § 276(b)(2), added subsec. (q). 1981—Subsec. (b)(13). , § 124(e)(2)(A), substituted “section or ” for “section ”. Subsec. (c)(18), (19). , § 822(a), added par. (18) and redesignated former par. (18) as (19). 1980—Subsec. (b)(5)(D). added subpar. (D). Subsec. (b)(6). struck out “(or the corresponding section of prior law)” after “section ” 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). , § 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). , § 4(a), substituted “January 1, 1982” for “January 1, 1980”. 1978—Subsec. (b)(12). added par. (12). Subsec. (b)(13). added par. (13). 1977—Subsec. (p). added subsec. (p). 1976—Subsec. (a). , § 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). , § 211(a), substituted “$6,000” for “$4,200” wherever appearing. Subsec. (b)(11). , § 111(a), added par. (11). Subsec. (c). , § 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). , § 111(b), inserted “unless” after “subsection (k))” and added subpars. (A) and (B). Subsec. (c)(2). , § 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). , § 1903(a)(16)(A), struck out “, 1095;” before “ U.S.C. ”. Subsec. (c)(12)(B). , § 1906(b)(13)(C), substituted “to the Secretary of the Treasury” for “to the Secretary”. Subsec. (c)(18). , § 1903(a)(16)(B), inserted “( U.S.C. or (J))” after “Immigration and Nationality Act, as amended”. Subsec. (f). , § 1903(a)(16)(C), struck out “; , 1105;” before “ U.S.C. ”. Subsec. (j). , § 116(b)(2), inserted reference to the Virgin Islands in pars. (1) and (2) and in provisions following par. (3). Subsec. (n). , § 1903(a)(16)(D), struck out “on or after July 1, 1953,” after “service performed”. Subsec. (o). , § 112(a), added subsec. (o). 1970—Subsec. (a). , § 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). , § 302, substituted “$4,200” for “$3,000”. Subsec. (c). , § 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). , § 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). , § 102(a), substituted meaning assigned “employee” by section 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). , § 105(b), inserted definition of “American employer”. Subsec. (k). , § 103(a), substituted as definition of “agricultural labor” a simple reference to that term as defined, with a minor exception, in section of this title for a full definition of the term, the result of which, in view of the substance of section , 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). made status of employer depend also on employment during preceding taxable year. 1968—Subsec. (b)(10). added par. (10). 1964—Subsec. (b)(9). added par. (9). 1962—Subsec. (b)(5). substituted “is a plan described in section ” for “meets the requirements of section , (4), (5), and (6)” in subpar. (B), and added subpar. (C). 1961—Subsec. (c)(18). added par. (18). 1960—Subsec. (c). , § 532(a), included employment on or in connection with an American aircraft within cl. (B) of the opening provisions. Subsec. (c)(4). , § 532(b), excluded service performed on or in connection with an aircraft that is not an American aircraft. Subsec. (c)(6). , § 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). , § 533, substituted “service performed in the employ of a religious, charitable, educational, or other organization described in section which is exempt from income tax under section ” 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). , § 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 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 of this title if such service is performed by a student who is enrolled and regularly attending classes. Subsec. (j). , § 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. struck out “Hawaii, and” before “the District of Columbia”. Subsec. (m). , § 532(c), included aircraft in heading and defined “American aircraft”. 1959—Subsec. (j). 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 2003 Amendments
Amendment by applicable to taxable years beginning after Dec. 31, 2003, see section 1201(k) of , set out as a note under section of this title. Amendment by applicable to taxable years beginning after Dec. 31, 2002, see section 106(c) of , set out as a note under section of this title.

Effective Date of 2000 Amendment; Transition Rule
, § 1(a)(7) [title I, § 166(e)], Dec. 21, 2000, , 2763A–628, provided that: “(1) Effective date.—The amendments made by this section [amending this section and section 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 [ U.S.C. 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 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 applicable to taxable years beginning after Dec. 31, 1996, see section 301(j) of , set out as a note under section of this title. Section 1203(b) of 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 applicable to taxable years beginning after Dec. 31, 1996, see section 1421(e) of , set out as a note under section of this title.

Effective Date of 1994 Amendments
Amendment by applicable to payments made after Dec. 31, 1996, see section 702(d) of , set out as a note under section of this title. Amendment by effective with calendar quarter following Aug. 15, 1994, see section 320(c) of , set out as a note under section of this title.

Effective Date of 1993 Amendment
Section 507(e) of , as amended by , § 3, Oct. 28, 1998, , provided that: “The provisions of this section [amending this section, section of this title, and section of Title , 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 applicable to distributions after Dec. 31, 1992, see section 521(e) of , set out as a note under section of this title.

Effective Date of 1989 Amendment
Amendment by effective as if included in section 1151 of , see section 203(c) of , set out as a note under section of this title.

Effective Date of 1988 Amendment
Amendment by section 1011B(a)(22)(C) of not applicable to any individual who separated from service with the employer before Jan. 1, 1989, see section 1011B(a)(22)(F) of , set out as a note under section of this title. Section 1018(u)(50) of 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 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see section 1019(a) of , set out as a note under section of this title. Amendment by section 8016(a)(3)(B) of 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 [ U.S.C. 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 , set out as a note under section of this title.

Effective Date of 1986 Amendment
Amendment by section 122(e)(3) of applicable to prizes and awards granted after Dec. 31, 1986, see section 151(c) of , set out as a note under section of this title. Amendment by section 1108(g)(8) of applicable to years beginning after Dec. 31, 1986, see section 1108(h) of , set out as a note under section of this title. Amendment by section 1151(d)(2)(B) of applicable to taxable years beginning after Dec. 31, 1983, see section 1151(k)(5) of , set out as a note under section of this title. Amendment by 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 of Title , The Public Health and Welfare, see section 9002(d) of , set out as a note under section of Title . Amendment by 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 , set out as a note under section of Title .

Effective Date of 1984 Amendment
Amendment by section 491(d)(37) of applicable to obligations issued after Dec. 31, 1983, see section 491(f)(1) of , set out as a note under section of this title. Amendment by section 531(d)(3) of effective Jan. 1, 1985, see section 531(h) of , set out as an Effective Date note under section of this title. Section 1073(b) of 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 provided that the amendment made by that section is effective Jan. 1, 1985.

Effective Date of 1983 Amendments
Section 201(b) of 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 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 set out as a note under section of this title. Amendment by section 327 (c)(1)–(3) of applicable to remuneration paid after Dec. 31, 1984, see section 327(d)(3) of , as amended, set out as a note under section of this title. Amendment by section 327(c)(4) of applicable to remuneration (other than amounts excluded under U.S.C. ) 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 , as amended, set out as a note under section of this title. Amendment by section 328(c) of applicable to remuneration paid after Dec. 31, 1984, see section 328(d)(2) of , set out as a note under section of this title.

Effective and Termination Dates of 1982 Amendments
Amendment by section 271(a) of applicable to remuneration paid after Dec. 31, 1982, see section 271(d)(1) of , as amended, set out as a note under section of this title. Section 276(a)(2) of 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 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 applicable to remuneration paid after Dec. 31, 1981, see section 124(f) of , set out as an Effective Date of 1981 Amendment note under section of this title. Section 822(b) of , as amended by , title II, § 203, Oct. 25, 1982, ; , div. A, title X, § 1074, July 18, 1984, ; , title XIII, § 13303(c)(1), Apr. 7, 1986, , 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 , see section 1141(c) of , set out as a note under section of this title. Amendment by applicable to payments made on or after Jan. 1, 1979, see section 101(b)(1)(E) of , set out as a note under section of this title.

Effective Date of 1979 Amendment
Section 4(c) of 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 applicable with respect to taxable years beginning after Dec. 31, 1978, see section 164(d) of , set out as an Effective Date note under section of this title. Amendment by applicable with respect to taxable years beginning after Dec. 31, 1976, see section 3(d) of , set out as a note under section of this title.

Effective Date of 1977 Amendment
Amendment by applicable with respect to wages paid after Dec. 31, 1978, see section 314(c) of , set out as a note under section of this title.

Effective Date of 1976 Amendment
Section 111(c) of 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 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 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 provided that: “The amendments made by this section [amending this section and section 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 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 , set out as a note under section of this title. Section 211(d)(1) of 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 provided that: “The amendments made by subsections (a) and (b)(1) [amending this section and section of this title] shall apply with respect to calendar years beginning after December 31, 1971.” Section 102(c) of 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 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 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 provided that: “Subsection (a) [amending this section] shall apply with respect to remuneration paid after December 31, 1969.” Section 302 of 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 applicable with respect to calendar years beginning after Dec. 31, 1969, see section 4(a) of , set out as an Effective Date note under section of this title.

Effective Date of 1968 Amendment
Amendment by applicable with respect to remuneration paid after Jan. 2, 1968, see section 504(d) of , set out as a note under section of this title.

Effective Date of 1964 Amendment
Amendment by 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 , set out as a note under section of this title.

Effective Date of 1962 Amendment
Amendment by applicable to taxable years beginning after Dec. 31, 1962, see section 8 of , set out as a note under section of this title.

Effective Date of 1961 Amendment
Amendment by applicable with respect to service performed after Dec. 31, 1961, see section 110(h)(3) of , set out as a note under section of this title.

Effective Date of 1960 Amendments
Amendment by sections 531(c) and 532 to 534 of applicable with respect to remuneration paid after 1961 for services performed after 1961, see section 535 of , set out as a note under section of this title. Section 543(a) of 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 effective on Aug. 21, 1959, see section 18(k) of , set out as a note under section of this title.

Effective Date of 1959 Amendment
Amendment by effective Jan. 3, 1959, see section 22(i) of , set out as a note under section 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.

No Inference To Be Drawn From Amendment by Pub. L. 108–121
No inference to be drawn from amendment to subsec. (b)(13) of this section by section 106 of with respect to tax treatment of any amounts under program described in section of this title for any taxable year beginning before Jan. 1, 2003, see section 106(d) of , set out as a note under section of this title.

Reporting Requirements
Section 507(c), (d) of 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 of this title, and section of Title , 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 , U.S.C. , see section 10202 of , set out as a note under section of Title , 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 to be used to implement or enforce section 1151 of or the amendments made by such section, see section 528 of , set out as a note under section of this title.

Plan Amendments Not Required Until January 1, 1998
For provisions directing that if any amendments made by subtitle D [§§ 1401–1465] of title I of 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 , set out as a note under section of this title.

Plan Amendments Not Required Until January 1, 1994
For provisions directing that if any amendments made by subtitle B [§§ 521–523] of title V of 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 , set out as a note under section 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 [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of 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 , as amended, set out as a note under section of this title.

Applicability of Unemployment Compensation Tax to Certain Services Performed for Certain Indian Tribal Governments
Section 1705 of provided that: “(a) In General.—For purposes of the Federal Unemployment Tax Act [ U.S.C. 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 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 [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 provided that: “Rules similar to the rules of subsections (d) and (e) of section 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 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 , set out as a note under section of this title.

Section Referred to in Other Sections
This section is referred to in sections , , , , , , , of this title; title section .

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