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42 U.S.C. § 1395i–1 — Beneficiary incentive programs

Federal law — U.S. Code and appendices · legal_authorities

42 U.S.C. § 1395i–1 — Beneficiary incentive programs

**(a) Repealed. Pub. L. 105–33, title IV, § 4311(b)(2), Aug. 5, 1997, 111 Stat. 386** **(b) Program to collect information on fraud and abuse** (1) **Establishment of program** — Not later than 3 months after August 21, 1996, the Secretary shall establish a program under which the Secretary shall encourage individuals to report to the Secretary information on individuals and entities who are engaging in or who have engaged in acts or omissions which constitute grounds for the imposition of a sanction under section 1320a–7, 1320a–7a, or 1320a–7b of this title, or who have otherwise engaged in fraud and abuse against the Medicare program under this subchapter for which there is a sanction provided under law. The program shall discourage provision of, and not consider, information which is frivolous or otherwise not relevant or material to the imposition of such a sanction. (2) **Payment of portion of amounts collected** — If an individual reports information to the Secretary under the program established under paragraph (1) which serves as the basis for the collection by the Secretary or the Attorney General of any amount of at least $100 (other than any amount paid as a penalty under [section 1320a–7b of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section1320a-7b&num=0&edition=prelim)), the Secretary may pay a portion of the amount collected to the individual (under procedures similar to those applicable under section 7623 of the Internal Revenue Code of 1986 to payments to individuals providing information on violations of such Code). **(c) Program to collect information on program efficiency** (1) **Establishment of program** — Not later than 3 months after August 21, 1996, the Secretary shall establish a program under which th

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Source file: Laws/federal/codes/united-states-code/title-42/section-1395i1-beneficiary-incentive-programs--36bc8cb8ba.md
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Source location: Title 42, Chapter 7, § 1395i–1; chapter-007-social-security.md

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 1401 — Rate of tax

**(a) Old-age, survivors, and disability insurance** In addition to other taxes, there shall be imposed for each taxable year, on the self-employment income of every individual, a tax equal to 12.4 percent of the amount of the self-employment income for such taxable year. **(b) Hospital insurance** (1) **In general** — In addition to the tax imposed by the preceding subsection, there shall be imposed for each taxable year, on the self-employment income of every individual, a tax equal to 2.9 percent of the amount of the self-employment income for such taxable year. (2) **Additional tax** (A) *In general* — In addition to the tax imposed by paragraph (1) and the preceding subsection, there is hereby imposed on every taxpayer (other than a corporation, estate, or trust) for each taxable year beginning after December 31, 2012, a tax equal to 0.9 percent of the self-employment income for such taxable year which is in excess of— (i) in the case of a joint return, $250,000, (ii) in the case of a married taxpayer (as defined in section 7703) filing a separate return, ½ of the dollar amount determined under clause (i), and (iii) in any other case, $200,000. (B) *Coordination with FICA* — The amounts under clause (i), (ii), or (iii) (whichever is applicable) of subparagraph (A) shall be reduced (but not below zero) by the amount of wages taken into account in determining the tax imposed under section 3121(b)(2) with respect to the taxpayer. **(c) Relief from taxes in cases covered by certain international agreements** During any period in which there is in effect an agreement entered into pursuant to section 233 of the Social Security Act with any foreign country, the self-employment income of an individual shall be exempt from the taxes imposed by this

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 3101 — Rate of tax

**(a) Old-age, survivors, and disability insurance** In addition to other taxes, there is hereby imposed on the income of every individual a tax equal to 6.2 percent of the wages (as defined in section 3121(a)) received by the individual with respect to employment (as defined in section 3121(b)). **(b) Hospital insurance** (1) **In general** — In addition to the tax imposed by the preceding subsection, there is hereby imposed on the income of every individual a tax equal to 1.45 percent of the wages (as defined in section 3121(a)) received by him with respect to employment (as defined in section 3121(b)). (2) **Additional tax** — In addition to the tax imposed by paragraph (1) and the preceding subsection, there is hereby imposed on every taxpayer (other than a corporation, estate, or trust) a tax equal to 0.9 percent of wages which are received with respect to employment (as defined in section 3121(b)) during any taxable year beginning after December 31, 2012, and which are in excess of— (A) in the case of a joint return, $250,000, (B) in the case of a married taxpayer (as defined in section 7703) filing a separate return, ½ of the dollar amount determined under subparagraph (A), and (C) in any other case, $200,000. **(c) Relief from taxes in cases covered by certain international agreements** During any period in which there is in effect an agreement entered into pursuant to section 233 of the Social Security Act with any foreign country, wages received by or paid to an individual shall be exempt from the taxes imposed by this section to the extent that such wages are subject under such agreement exclusively to the laws applicable to the social security system of such foreign country.

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 3111 — Rate of tax

**(a) Old-age, survivors, and disability insurance** In addition to other taxes, there is hereby imposed on every employer an excise tax, with respect to having individuals in his employ, equal to 6.2 percent of the wages (as defined in section 3121(a)) paid by the employer with respect to employment (as defined in section 3121(b)). **(b) Hospital insurance** In addition to the tax imposed by the preceding subsection, there is hereby imposed on every employer an excise tax, with respect to having individuals in his employ, equal to 1.45 percent of the wages (as defined in section 3121(a)) paid by the employer with respect to employment (as defined in section 3121(b)). **(c) Relief from taxes in cases covered by certain international agreements** During any period in which there is in effect an agreement entered into pursuant to section 233 of the Social Security Act with any foreign country, wages received by or paid to an individual shall be exempt from the taxes imposed by this section to the extent that such wages are subject under such agreement exclusively to the laws applicable to the social security system of such foreign country. **(d) Repealed. Pub. L. 115–141, div. U, title IV, § 401(b)(34), Mar. 23, 2018, 132 Stat. 1204]** **(e) Credit for employment of qualified veterans** (1) **In general** — If a qualified tax-exempt organization hires a qualified veteran with respect to whom a credit would be allowable under section 38 by reason of section 51 if the organization were not a qualified tax-exempt organization, then there shall be allowed as a credit against the tax imposed by subsection (a) on wages paid with respect to employment of all employees of the organization during the applicable period an amount equal to the credit determined under section 51

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 3201 — Rate of tax

**(a) Tier 1 tax** In addition to other taxes, there is hereby imposed on the income of each employee a tax equal to the applicable percentage of the compensation received during any calendar year by such employee for services rendered by such employee. For purposes of the preceding sentence, the term “applicable percentage” means the percentage equal to the sum of the rates of tax in effect under subsections (a) and (b) of section 3101 for the calendar year. **(b) Tier 2 tax** In addition to other taxes, there is hereby imposed on the income of each employee a tax equal to the percentage determined under section 3241 for any calendar year of the compensation received during such calendar year by such employee for services rendered by such employee. **(c) Cross reference** For application of different contribution bases with respect to the taxes imposed by subsections (a) and (b), see section 3231(e)(2).

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 3211 — Rate of tax

**(a) Tier 1 tax** In addition to other taxes, there is hereby imposed on the income of each employee representative a tax equal to the applicable percentage of the compensation received during any calendar year by such employee representative for services rendered by such employee representative. For purposes of the preceding sentence, the term “applicable percentage” means the percentage equal to the sum of the rates of tax in effect under subsections (a) and (b) of section 3101 and subsections (a) and (b) of section 3111 for the calendar year. **(b) Tier 2 tax** In addition to other taxes, there is hereby imposed on the income of each employee representative a tax equal to the percentage determined under section 3241 for any calendar year of the compensation received during such calendar year by such employee representative for services rendered by such employee representative. **(c) Cross reference** For application of different contribution bases with respect to the taxes imposed by subsections (a) and (b), see section 3231(e)(2).

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 3221 — Rate of tax

**(a) Tier 1 tax** In addition to other taxes, there is hereby imposed on every employer an excise tax, with respect to having individuals in his employ, equal to the applicable percentage of compensation paid during any calendar year by such employer for services rendered to such employer. For purposes of the preceding sentence, the term “applicable percentage” means the percentage equal to the sum of the rates of tax in effect under subsections (a) and (b) of section 3111 for the calendar year. **(b) Tier 2 tax** In addition to other taxes, there is hereby imposed on every employer an excise tax, with respect to having individuals in his employ, equal to the percentage determined under section 3241 for any calendar year of the compensation paid during such calendar year by such employer for services rendered to such employer. **(c) Cross reference** For application of different contribution bases with respect to the taxes imposed by subsections (a) and (b), see section 3231(e)(2).

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