Internal Revenue Code:Sec. 3122. Federal service
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Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle C - Employment Taxes
CHAPTER 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT
Subchapter C - General Provisions
Statute
Sec. 3122. Federal service
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 Transportation, 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 Transportation shall be
deemed to be the head of such instrumentality.
Sources
(Aug. 16, 1954, ch. 736, 68A Stat. 428; Sept. 1, 1954, ch. 1206,
title II, Sec. 202(c), 203(a), 68 Stat. 1090; Aug. 1, 1956, ch.
837, title IV, Sec. 411(b), (c), 70 Stat. 879; Pub. L. 85-840,
title IV, Sec. 402(c), Aug. 28, 1958, 72 Stat. 1042; Pub. L.
85-866, title I, Sec. 70, Sept. 2, 1958, 72 Stat. 1660; Pub. L.
87-293, title II, Sec. 202(a)(3), Sept. 22, 1961, 75 Stat. 626;
Pub. L. 89-97, title III, Sec. 320(b)(3), July 30, 1965, 79 Stat.
393; Pub. L. 90-248, title I, Sec. 108(b)(3), Jan. 2, 1968, 81
Stat. 835; Pub. L. 92-5, title II, Sec. 203(b)(3), Mar. 17, 1971,
85 Stat. 11; Pub. L. 92-236, Sec. 203(b)(3), July 1, 1972, 86 Stat.
419; Pub. L. 93-66, Sec. 203(b)(3), (d), July 9, 1973, 87 Stat.
153; Pub. L. 93-233, Sec. 5(b)(3), (d), Dec. 31, 1973, 87 Stat.
954; Pub. L. 94-455, title XIX, Sec. 1903(a)(4), Oct. 4, 1976, 90
Stat. 1807; Pub. L. 97-248, title II, Sec. 278(a)(3), Sept. 3,
1982, 96 Stat. 560; Pub. L. 99-272, title XIII, Sec.
13205(a)(2)(C), Apr. 7, 1986, 100 Stat. 315; Pub. L. 100-647, title
VIII, Sec. 8015(a)(2), Nov. 10, 1988, 102 Stat. 3791; Pub. L.
101-508, title XI, Sec. 11331(d)(2), Nov. 5, 1990, 104 Stat.
1388-468; Pub. L. 103-66, title XIII, Sec. 13207(d)(4), Aug. 10,
1993, 107 Stat. 468; Pub. L. 103-296, title III, Sec. 319(a)(2),
Aug. 15, 1994, 108 Stat. 1534.)
References in Text
REFERENCES IN TEXT
The Peace Corps Act, referred to in text, is Pub. L. 87-293,
Sept. 22, 1961, 75 Stat. 612, as amended, which is classified
principally to chapter 34 (Sec. 2501 et seq.) of Title 22, Foreign
Relations and Intercourse. For complete classification of this Act
to the Code, see Short Title note set out under section 2501 of
Title 22 and Tables.
Miscellaneous
AMENDMENTS
1994 - 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 substituted ''contribution and benefit base
limitation'' for ''applicable contribution base limitation''.
1990 - Pub. L. 101-508 substituted ''applicable contribution base
limitation'' for ''contribution and benefit base limitation''.
1988 - 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 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 inserted ''including service which is
medicare qualified Federal employment (as defined in section
3121(u)(2)),''.
1976 - Pub. L. 94-455 substituted ''Secretary of Transportation''
for ''Secretary'' in two places.
1973 - Pub. L. 93-233, Sec. 5(b)(3), effective with respect to
remuneration paid after 1973, substituted ''$13,200'' for
''$12,600''.
Pub. L. 93-233, Sec. 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''.
Pub. L. 93-66, Sec. 203(b)(3), effective with respect to
remuneration paid after 1973, substituted ''$12,600'' for
''$12,000''.
Pub. L. 93-66, Sec. 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, Sec. 203(b)(3)(A), substituted ''$10,800''
for ''$9,000''.
Pub. L. 92-336, Sec. 203(b)(3)(B), effective with respect to
remuneration paid after 1973, substituted ''$12,000'' for
''$10,800''.
Pub. L. 92-336, Sec. 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 substituted ''$9,000'' for ''$7,800''.
1968 - Pub. L. 90-248 substituted ''$7,800'' for ''$6,600'' in
second sentence.
1965 - Pub. L. 89-97 substituted ''$6,600'' for ''$4,800''.
1961 - 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 substituted ''section'' for ''subsection''
wherever appearing.
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, Sec. 202(c), substituted ''$4,200'' for
''$3,600''.
Act Sept. 1, 1954, Sec. 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.
EFFECTIVE DATE OF 1994 AMENDMENT
Amendment by Pub. L. 103-296 applicable with respect to service
performed after calendar quarter following calendar quarter in
which Aug. 15, 1994, occurs, see section 319(c) of Pub. L. 103-296,
set out as a note under section 1402 of this title.
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by Pub. L. 103-66 applicable to 1994 and later calendar
years, see section 13207(e) of Pub. L. 103-66, set out as a note
under section 1402 of this title.
EFFECTIVE DATE OF 1990 AMENDMENT
Amendment by Pub. L. 101-508 applicable to 1991 and later
calendar years, see section 11331(e) of Pub. L. 101-508, set out as
a note under section 1402 of this title.
EFFECTIVE DATE OF 1988 AMENDMENT
Section 8015(a)(3) of Pub. L. 100-647 provided that: ''The
amendments made by paragraphs (1) and (2) (amending this section
and section 405 of Title 42, The Public Health and Welfare) shall
apply to determinations relating to service commenced in any
position on or after the date of the enactment of this Act (Nov.
10, 1988).''
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99-272 applicable to services performed
after Mar. 31, 1986, see section 13205(d)(1) of Pub. L. 99-272, set
out as a note under section 3121 of this title.
EFFECTIVE DATE OF 1982 AMENDMENT
Amendment by Pub. L. 97-248 applicable to remuneration paid after
Dec. 31, 1982, see section 278(c)(1) of Pub. L. 97-248, set out as
a note under section 3121 of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by Pub. L. 94-455 applicable with respect to wages paid
after Dec. 31, 1976, see section 1903(d) of Pub. L. 94-455, set out
as a note under section 3101 of this title.
EFFECTIVE DATE OF 1973 AMENDMENTS
Amendment by Pub. L. 93-233 applicable only with respect to
remuneration paid after, and taxable years beginning after, 1973,
see section 5(e) of Pub. L. 93-233, set out as a note under section
409 of Title 42, The Public Health and Welfare.
Amendment by Pub. L. 93-66 applicable only with respect to
remuneration paid after, and taxable years beginning after, 1973,
see section 203(e) of Pub. L. 93-66, set out as a note under
section 409 of Title 42.
EFFECTIVE DATE OF 1972 AMENDMENT
Amendment by Pub. L. 92-336 applicable only with respect to
remuneration paid after December 1972, see section 203(c) of Pub.
L. 92-336, set out as a note under section 409 of Title 42, The
Public Health and Welfare.
EFFECTIVE DATE OF 1971 AMENDMENT
Amendment by Pub. L. 92-5 applicable only with respect to
remuneration paid after December 1971, see section 203(c) of Pub.
L. 92-5, set out as a note under section 409 of Title 42, The
Public Health and Welfare.
EFFECTIVE DATE OF 1968 AMENDMENT
Amendment by Pub. L. 90-248 applicable only with respect to
remuneration paid after December 1967, see section 108(c) of Pub.
L. 90-248, set out as a note under section 409 of Title 42, The
Public Health and Welfare.
EFFECTIVE DATE OF 1965 AMENDMENT
Amendment by Pub. L. 89-97 applicable with respect to
remuneration paid after December, 1965, see section 320(c) of Pub.
L. 89-97, set out as a note under section 3121 of this title.
EFFECTIVE DATE OF 1961 AMENDMENT
Amendment by Pub. L. 87-293 applicable with respect to service
performed after Sept. 22, 1961, but in the case of persons serving
under the Peace Corps agency established by executive order
applicable with respect to service performed on or after the
effective date of enrollment, see section 202(c) of Pub. L. 87-293,
set out as a note under section 3121 of this title.
EFFECTIVE DATE OF 1958 AMENDMENT
Amendment by Pub. L. 85-840 applicable only with respect to
remuneration paid after 1958, see section 402(e) of Pub. L. 85-840,
set out as a note under section 3121 of this title.
EFFECTIVE DATE OF 1956 AMENDMENT
Amendment by act Aug. 1, 1956, effective Jan. 1, 1956, see
section 603(a) of act Aug. 1, 1956.
EFFECTIVE DATE OF 1954 AMENDMENT
Amendment by section 202(c) of act Sept. 1, 1954, applicable only
with respect to remuneration paid after 1954, see section 202(d) of
act Sept. 1, 1954, set out as a note under section 1401 of this
title.
Section 203(b) of act Sept. 1, 1954, provided that: ''The
amendment made by subsection (a) (amending this section) shall
become effective January 1, 1955.''
REPEALS; AMENDMENTS AND APPLICATION OF AMENDMENT UNAFFECTED
Section 202(a)(3) of Pub. L. 87-293, cited as a credit to this
section, was repealed by Pub. L. 89-572, Sec. 5(a), Sept. 13, 1966,
80 Stat. 765. Such repeal not deemed to affect amendments to this
section contained in such provisions, and continuation in full
force and effect until modified by appropriate authority of all
determinations, authorization, regulations, orders, contracts,
agreements, and other actions issued, undertaken, or entered into
under authority of the repealed provisions, see section 5(b) of
Pub. L. 89-572, set out as a note under section 2515 of Title 22,
Foreign Relations and Intercourse.
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 6205, 6413 of this title;
title 42 sections 405, 430.
