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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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Source file: Laws/federal/codes/united-states-code/title-26/section-3128-short-title--f3c0c8871c.md
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Source location: Title 26, Chapter 21, § 3128; chapter-021-federal-insurance-contributions-act.md
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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
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 418
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Federal law — U.S. Code and appendices · legal_authorities
**(a) United States, State, or local taxes** The Institute, its property, and its income are exempt from all taxation now or hereafter imposed by the United States (except to the extent that [section 3310(a)(3) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title22-section3310/a/3&num=0&edition=prelim) requires the imposition of taxes imposed under chapter 21 of title 26, relating to the Federal Insurance Contributions Act) or by any State or local taxing authority of the United States. **(b) Charitable contributions; transfers for public, charitable, and religious uses; charitable and similar gifts** For purposes of title 26, the Institute shall be treated as an organization described in sections 170(b)(1)(A), 170(c), 2055(a), 2106(a)(2)(A), 2522(a), and 2522(b) of title 26.
Source: Supplied U.S. Code snapshot — release unconfirmed · 22 U.S.C. § 3307
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Net earnings from self-employment** The term “net earnings from self-employment” means the gross income derived by an individual from any trade or business carried on by such individual, less the deductions allowed by this subtitle which are attributable to such trade or business, plus his distributive share (whether or not distributed) of income or loss described in section 702(a)(8) from any trade or business carried on by a partnership of which he is a member; except that in computing such gross income and deductions and such distributive share of partnership ordinary income or loss— (1) there shall be excluded rentals from real estate and from personal property leased with the real estate (including such rentals paid in crop shares, and including payments under section 1233(a)(2) of the Food Security Act of 1985 ([16 U.S.C. 3833(a)(2)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title16-section3833/a/2&num=0&edition=prelim)) to individuals receiving benefits under section 202 or 223 of the Social Security Act) together with the deductions attributable thereto, unless such rentals are received in the course of a trade or business as a real estate dealer; except that the preceding provisions of this paragraph shall not apply to any income derived by the owner or tenant of land if (A) such income is derived under an arrangement, between the owner or tenant and another individual, which provides that such other individual shall produce agricultural or horticultural commodities (including livestock, bees, poultry, and fur-bearing animals and wildlife) on such land, and that there shall be material participation by the owner or tenant (as determined without regard to any activities of an agent of such owner or tenant) in the production or the manag
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 1402
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** No deduction shall be allowed for the following taxes: (1) Federal income taxes, including— (A) the tax imposed by section 3101 (relating to the tax on employees under the Federal Insurance Contributions Act); (B) the taxes imposed by sections 3201 and 3211 (relating to the taxes on railroad employees and railroad employee representatives); and (C) the tax withheld at source on wages under section 3402. (2) Federal war profits and excess profits taxes. (3) Estate, inheritance, legacy, succession, and gift taxes. (4) Income, war profits, and excess profits taxes imposed by the authority of any foreign country or possession of the United States if the taxpayer chooses to take to any extent the benefits of section 901. (5) Taxes on real property, to the extent that section 164(d) requires such taxes to be treated as imposed on another taxpayer. (6) Taxes imposed by chapters 37, 41, 42, 43, 44, 45, 46, 50A, and 54. Paragraph (1) shall not apply to any taxes to the extent such taxes are allowable as a deduction under section 164(f). **(b) Cross reference** For disallowance of certain other taxes, see section 164(c).
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 275
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Federal law — U.S. Code and appendices · legal_authorities
**(a) States** Except as otherwise provided in this section, in the case of the taxes imposed by sections 3101(b) and 3111(b) with respect to service performed in the employ of a State or any political subdivision thereof (or any instrumentality of any one or more of the foregoing which is wholly owned thereby), the return and payment of such taxes may be made by the head of the agency or instrumentality having the control of such service, or by such agents as such head may designate. The person making such return may, for convenience of administration, make payments of the tax imposed under section 3111 with respect to the service of such individuals without regard to the contribution and benefit base limitation in section 3121(a)(1). **(b) Guam** The return and payment of the taxes imposed by this chapter on the income of individuals who are officers or employees of the Government of Guam or any political subdivision thereof or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, and those imposed on such Government or political subdivision or instrumentality with respect to having such individuals in its employ, may be made by the Governor of Guam or by such agents as he may designate. The person making such return may, for convenience of administration, make payments of the tax imposed under section 3111 with respect to the service of such individuals without regard to the contribution and benefit base limitation in section 3121(a)(1). **(c) American Samoa** The return and payment of the taxes imposed by this chapter on the income of individuals who are officers or employees of the Government of American Samoa or any political subdivision thereof or of any instrumentality of any one or more of the foregoing which is wholly owne
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 3125
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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.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 3126
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** Notwithstanding any other provision of this chapter (and under regulations prescribed to carry out this section), in any case where— (1) an employer (or, if the employer is a partnership, each partner therein) is a member of a recognized religious sect or division thereof described in section 1402(g)(1) and an adherent of established tenets or teachings of such sect or division as described in such section, and has filed and had approved under subsection (b) an application (in such form and manner, and with such official, as may be prescribed by such regulations) for an exemption from the taxes imposed by section 3111, and (2) an employee of such employer who is also a member of such a religious sect or division and an adherent of its established tenets or teachings has filed and had approved under subsection (b) an identical application for exemption from the taxes imposed by section 3101, such employer shall be exempt from the taxes imposed by section 3111 with respect to wages paid to each of the employees thereof who meets the requirements of paragraph (2) and each such employee shall be exempt from the taxes imposed by section 3101 with respect to such wages paid to him by such employer. **(b) Approval of application** An application for exemption filed by an employer (or a partner) under subsection (a)(1) or by an employee under subsection (a)(2) shall be approved only if— (1) such application contains or is accompanied by the evidence described in section 1402(g)(1)(A) and a waiver described in section 1402(g)(1)(B), (2) the Commissioner of Social Security makes the findings (with respect to such sect or division) described in section 1402(g)(1)(C), (D), and (E), and (3) no benefit or other payment referred to in section 1402(g)(1)(B) bec
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 3127
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** A trust shall not constitute a qualified trust under section 401(a) for any plan year if the plan of which it is a part is a top-heavy plan for such plan year unless such plan meets— (1) the vesting requirements of subsection (b), and (2) the minimum benefit requirements of subsection (c). **(b) Vesting requirements** (1) **In general** — A plan satisfies the requirements of this subsection if it satisfies the requirements of either of the following subparagraphs: (A) *3-year vesting* — A plan satisfies the requirements of this subparagraph if an employee who has completed at least 3 years of service with the employer or employers maintaining the plan has a nonforfeitable right to 100 percent of his accrued benefit derived from employer contributions. (B) *6-year graded vesting* — A plan satisfies the requirements of this subparagraph if an employee has a nonforfeitable right to a percentage of his accrued benefit derived from employer contributions determined under the following table: Years of serviceThe nonforfeitable percentage is: 220 340 460 580 6 or more100 (2) **Certain rules made applicable** — Except to the extent inconsistent with the provisions of this subsection, the rules of section 411 shall apply for purposes of this subsection. **(c) Plan must provide minimum benefits** (1) **Defined benefit plans** (A) *In general* — A defined benefit plan meets the requirements of this subsection if the accrued benefit derived from employer contributions of each participant who is a non-key employee, when expressed as an annual retirement benefit, is not less than the applicable percentage of the participant’s average compensation for years in the testing period. (B) *Applicable percentage* — For purposes of subparagraph (A), th
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 416
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Self-employment tax and tax on wages** In the case of the tax imposed by chapter 2 (relating to tax on self-employment income) and the tax imposed by section 3101 (relating to tax on employees under the Federal Insurance Contributions Act)— (1) If an amount is erroneously treated as self-employment income, or if an amount is erroneously treated as wages, and (2) If the correction of the error would require an assessment of one such tax and the refund or credit of the other tax, and (3) If at any time the correction of the error is authorized as to one such tax but is prevented as to the other tax by any law or rule of law (other than section 7122, relating to compromises), then, if the correction authorized is made, the amount of the assessment, or the amount of the credit or refund, as the case may be, authorized as to the one tax shall be reduced by the amount of the credit or refund, or the amount of the assessment, as the case may be, which would be required with respect to such other tax for the correction of the error if such credit or refund, or such assessment, of such other tax were not prevented by any law or rule of law (other than section 7122, relating to compromises). **(b) Definitions** For purposes of subsection (a), the terms “self-employment income” and “wages” shall have the same meaning as when used in section 1402(b).
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6521
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Federal law — U.S. Code and appendices · legal_authorities
The Postmaster General or his delegate shall at least once a month transfer to the Treasury of the United States a statement of the additional expenditures in the District of Columbia and elsewhere incurred by the United States Postal Service in performing the duties, if any, imposed upon such Service with respect to chapter 21, relating to the tax under the Federal Insurance Contributions Act, and the Secretary shall be authorized and directed to advance from time to time to the credit of the United States Postal Service, from appropriations made for the collection of the taxes imposed by chapter 21, such sums as may be required for such additional expenditures incurred by the United States Postal Service.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7509
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