Amended 1954, 1956, 1958, 1961, 1965, 1968, 1971, 1972, 1973, 1976, 1982, 1986, 1988, 1990, 1993, 1994, 2006
- 2006 Pub. L. 109-241 Pub. L. 109–241 substituted “Secretary of the Department in which the Coast Guard is operating” for “Secretary of Transportation” in two places.
- 1994 Pub. L. 103-296 Pub. L. 103–296 inserted after first sentence “In the case of the taxes imposed by this chapter with respect to service performed in the employ of an international organization pursuant to a transfer to which the provisions of section 3121(y) are applicable, the determination of the amount of remuneration for such service, and the return and payment of the taxes imposed by this chapter, shall be made by the head of the Federal agency from which the transfer was made.”
- 1993 Pub. L. 103-66 Pub. L. 103–66 substituted “contribution and benefit base limitation” for “applicable contribution base limitation”.
- 1990 Pub. L. 101-508 Pub. L. 101–508 substituted “applicable contribution base limitation” for “contribution and benefit base limitation”.
- 1988 Pub. L. 100-647 Pub. L. 100–647 struck out from first sentence “the determination whether an individual has performed service which constitutes employment as defined in section 3121(b),” after “section 3121(p) are applicable,” and “which constitutes wages as defined in section 3121(a)” after “remuneration for such service”, and inserted after first sentence “Nothing in this paragraph shall be construed to affect the Secretary’s authority to determine under subsections (a) and (b) of section 3121 whether any such service constitutes employment, the periods of such employment, and whether remuneration paid for any such service constitutes wages.”
- 1986 Pub. L. 99-272 Pub. L. 99–272 substituted “including such service which is medicare qualified government employment (as defined in section 3121(u)(3))” for “including service which is medicare qualified Federal employment (as defined in section 3121(u)(2))”.
- 1982 Pub. L. 97-248 Pub. L. 97–248 inserted “including service which is medicare qualified Federal employment (as defined in section 3121(u)(2)),”.
- 1976 Pub. L. 94-455 Pub. L. 94–455 substituted “Secretary of Transportation” for “Secretary” in two places.
- 1973 Pub. L. 93-233 Pub. L. 93–233, § 5(b)(3), effective with respect to remuneration paid after 1973, substituted “$13,200” for “$12,600”.
- 1973 Pub. L. 93-233 Pub. L. 93–233, § 5(d), applicable only with respect to remuneration paid after, and taxable year beginning after, 1973 (as provided in section 5(e) of Pub. L. 93–233, set out as a note under section 409 of Title 42), amended section 203(b)(3)(C) of Pub. L. 92–336 (set out as 1973 Amendment note hereunder) substituting “$13,200” for “$12,600”.
- 1973 Pub. L. 93-66 Pub. L. 93–66, § 203(b)(3), effective with respect to remuneration paid after 1973, substituted “$12,600” for “$12,000”.
- 1973 Pub. L. 93-66 Pub. L. 93–66, § 203(d), applicable only with respect to remuneration paid after, and taxable years beginning after, 1973 (as provided in section 203(e) of Pub. L. 93–66, set out as a note under section 409 of Title 42), amended section 203(b)(3)(C) of Pub. L. 92–336 (set out as 1972 Amendment note hereunder) substituting “$12,600” for “$12,000”.
- 1972 Pub. L. 92-336 Pub. L. 92–336, § 203(b)(3)(A), substituted “$10,800” for “$9,000”.
- 1972 Pub. L. 92-336 Pub. L. 92–336, § 203(b)(3)(B), effective with respect to remuneration paid after 1973, substituted “$12,000” for “$10,800”.
- 1972 Pub. L. 92-336 Pub. L. 92–336, § 203(b)(3)(C), effective with respect to remuneration paid after 1974, substituted “contribution and benefit base” for “$12,000”.
- 1971 Pub. L. 92-5 Pub. L. 92–5 substituted “$9,000” for “$7,800”.
- 1968 Pub. L. 90-248 Pub. L. 90–248 substituted “$7,800” for “$6,600” in second sentence.
- 1965 Pub. L. 89-97 Pub. L. 89–97 substituted “$6,600” for “$4,800”.
- 1961 Pub. L. 87-293 Pub. L. 87–293 inserted “and including service, performed as a volunteer or volunteer leader within the meaning of the Peace Corps Act, to which the provisions of section 3121(p) are applicable,” after “section 3121(m)(1) are applicable,”.
- 1958 Pub. L. 85-866 Pub. L. 85–866 substituted “section” for “subsection” wherever appearing.
- 1958 Pub. L. 85-840 Pub. L. 85–840 substituted “$4,800” for $4,200”.
- 1956 Act Aug. 1, 1956, included taxes with respect to service, performed as a member of a uniformed service, to which provisions of section 3121(m)(1) of this title are applicable, and authorized payment of tax imposed under section 3111 of this title from appropriations available for pay of members of the uniformed service.
- 1954 Act Sept. 1, 1954, § 202(c), substituted “$4,200” for “$3,600”.
- 1954 Act Sept. 1, 1954, § 203(a), inserted provisions making section applicable to services performed by a civilian employee in the Coast Guard Exchanges or certain other activities at Coast Guard installations.
In the case of the taxes imposed by this chapter with respect to service performed in the employ of the United States or in the employ of any instrumentality which is wholly owned by the United States, including such service which is medicare qualified government employment (as defined in section 3121(u)(3)), including service, performed as a member of a uniformed service, to which the provisions of section 3121(m)(1) are applicable, and including service, performed as a volunteer or volunteer leader within the meaning of the Peace Corps Act, to which the provisions of section 3121(p) are applicable, the determination of the amount of remuneration for such service, and the return and payment of the taxes imposed by this chapter, shall be made by the head of the Federal agency or instrumentality having the control of such service, or by such agents as such head may designate. In the case of the taxes imposed by this chapter with respect to service performed in the employ of an international organization pursuant to a transfer to which the provisions of section 3121(y) are applicable, the determination of the amount of remuneration for such service, and the return and payment of the taxes imposed by this chapter, shall be made by the head of the Federal agency from which the transfer was made. Nothing in this paragraph shall be construed to affect the Secretary’s authority to determine under subsections (a) and (b) of section 3121 whether any such service constitutes employment, the periods of such employment, and whether remuneration paid for any such service constitutes wages. The person making such return may, for convenience of administration, make payments of the tax imposed under section 3111 with respect to such service without regard to the contribution and benefit base limitation in section 3121(a)(1), and he shall not be required to obtain a refund of the tax paid under section 3111 on that part of the remuneration not included in wages by reason of section 3121(a)(1). Payments of the tax imposed under section 3111 with respect to service, performed by an individual as a member of a uniformed service, to which the provisions of section 3121(m)(1) are applicable, shall be made from appropriations available for the pay of members of such uniformed service. The provisions of this section shall be applicable in the case of service performed by a civilian employee, not compensated from funds appropriated by the Congress, in the Army and Air Force Exchange Service, Army and Air Force Motion Picture Service, Navy Exchanges, Marine Corps Exchanges, or other activities, conducted by an instrumentality of the United States subject to the jurisdiction of the Secretary of Defense, at installations of the Department of Defense for the comfort, pleasure, contentment, and mental and physical improvement of personnel of such Department; and for purposes of this section the Secretary of Defense shall be deemed to be the head of such instrumentality. The provisions of this section shall be applicable also in the case of service performed by a civilian employee, not compensated from funds appropriated by the Congress, in the Coast Guard Exchanges or other activities, conducted by an instrumentality of the United States subject to the jurisdiction of the Secretary of the Department in which the Coast Guard is operating, at installations of the Coast Guard for the comfort, pleasure, contentment, and mental and physical improvement of personnel of the Coast Guard; and for purposes of this section the Secretary of the Department in which the Coast Guard is operating shall be deemed to be the head of such instrumentality.