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26 U.S.C. § 3126 — Return and payment by governmental employer
Federal law — U.S. Code and appendices · legal_authorities
If the employer is a State or political subdivision thereof, or an agency or instrumentality of any one or more of the foregoing, the return of the amount deducted and withheld upon any wages under section 3101 and the amount of the tax imposed by section 3111 may be made by any officer or employee of such State or political subdivision or such agency or instrumentality, as the case may be, having control of the payment of such wages, or appropriately designated for that purpose.
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Source file: Laws/federal/codes/united-states-code/title-26/section-3126-return-and-payment-by-governmental-employer--1cda044a14.md
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Source location: Title 26, Chapter 21, § 3126; chapter-021-federal-insurance-contributions-act.md
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If the employer is a State or political subdivision thereof, or an agency or instrumentality of any one or more of the foregoing, the return of the amount deducted and withheld upon any wages under section 3101 and the amount of the tax imposed by section 3111 may be made by any officer or employee of such State or political subdivision or such agency or instrumentality, as the case may be, having control of the payment of such wages, or appropriately designated for that purpose.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Purpose of agreement**
(1) The Commissioner of Social Security shall, at the request of any State, enter into an agreement with such State for the purpose of extending the insurance system established by this subchapter to services performed by individuals as employees of such State or any political subdivision thereof. Each such agreement shall contain such provisions, not inconsistent with the provisions of this section, as the State may request.
(2) Notwithstanding [section 410(a) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section410/a&num=0&edition=prelim), for the purposes of this subchapter the term “employment” includes any service included under an agreement entered into under this section.
**(b) Definitions** For the purposes of this section—
(1) The term “State” does not include the District of Columbia, Guam, or American Samoa.
(2) The term “political subdivision” includes an instrumentality of (A) a State, (B) one or more political subdivisions of a State, or (C) a State and one or more of its political subdivisions.
(3) The term “employee” includes an officer of a State or political subdivision.
(4) The term “retirement system” means a pension, annuity, retirement, or similar fund or system established by a State or by a political subdivision thereof.
(5) The term “coverage group” means (A) employees of the State other than those engaged in performing service in connection with a proprietary function; (B) employees of a political subdivision of a State other than those engaged in performing service in connection with a proprietary function; (C) employees of a State engaged in performing service in connection with a single proprietary function; or (D) employees of a political subdivision of a State engag
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Federal law — U.S. Code and appendices · legal_authorities
This chapter may be cited as the “Federal Insurance Contributions Act.”
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 3128
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Federal law — U.S. Code and appendices · legal_authorities
Page 2731
TITLE 26—INTERNAL REVENUE CODE
§ 3126
1976—Subsec. (c). Pub. L. 94–455 substituted ‘‘Mayor of
the District of Columbia or such agents as he may des-
ignate’’ for ‘‘Commissioners of the District of Columbia
or such agents as they may designate’’.
1973—Pub. L. 93–233, § 5(b)(4), effective with respect to
remuneration paid after 1973, substituted ‘‘$13,200’’ for
‘‘$12,600’’ wherever appearing.
Pub. L. 93–233, § 5(d), applicable only with respect to
remuneration paid after, and taxable years 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)(4)(C) of Pub. L. 92–336 (set out as 1973
Amendment note hereunder) substituting ‘‘$13,200’’ for
‘‘$12,600’’.
Pub. L. 93–66, § 203(b)(4), effective with respect to re-
muneration paid after 1973, substituted ‘‘$12,600’’ for
‘‘$12,000’’ wherever appearing.
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)(4)(C) of Pub. L. 92–336 (set out as 1972
Amendment note hereunder) substituting ‘‘$12,600’’ for
‘‘$12,000’’.
1972—Pub.
L.
92–336,
§ 203(b)(4)(A),
substituted
‘‘$10,800’’ for ‘‘$9,000’’ wherever appearing.
Pub. L. 92–336, § 203(b)(4)(B), effective with respect to
remuneration paid after 1973, substituted ‘‘$12,000’’ for
‘‘$10,800’’ wherever appearing.
Pub. L. 92–336, § 203(b)(4)(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’’
wherever appearing.
1968—Pub. L. 90–248 substituted ‘‘$7,80
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 3126
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