26 U.S.C. § 3126 — Return and payment by governmental em-

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 ‘‘$7,800’’ for ‘‘$6,600’’ wherever appearing. 1965—Subsecs. (a), (b). Pub. L. 89–97, § 320(b)(4), sub- stituted ‘‘$6,600’’ for ‘‘$4,800’’. Subsec. (c). Pub. L. 89–97, § 317(c)(1), added subsec. (c) and inserted reference to District of Columbia in sec- tion catchline. Statutory Notes and Related Subsidiaries 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 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 1973 AMENDMENTS Amendment by Pub. L. 93–233 applicable only with re- spect to remuneration paid after, and taxable years be- ginning 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 re- spect to remuneration paid after, and taxable years be- ginning 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 re- spect 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 re- spect 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 re- spect 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 section 317(c)(1), (2) of Pub. L. 89–97 applicable with respect to services performed after quarter ending September 30, 1965, and after quarter in which Secretary of the Treasury receives a certifi- cation from Commissioners of District of Columbia ex- pressing their desire to have insurance system estab- lished by section 401 et seq. and 1395c et seq. of Title 42, The Public Health and Welfare, extended to officers and employees coming under provisions of such amend- ments, see section 317(g) of Pub. L. 89–97, set out as a note under section 410 of Title 42. Amendment by section 320(b)(4) of Pub. L. 89–97 appli- cable with respect to remuneration paid after Decem- ber 1965, see section 320(c) of Pub. L. 89–97, set out as a note under section 3121 of this title. EFFECTIVE DATE Section applicable only with respect to (1) service in the employ of the Government of Guam or any political subdivision thereof, or any instrumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certifi- cation by the Governor of Guam that legislation has been enacted by the Government of Guam expressing its desire to have the insurance system established by title II of the Social Security Act (42 U.S.C. 401 et seq.) extended to the officers and employees of such Govern- ment and such political subdivisions and instrumental- ities, and (2) service in the employ of the Government of American Samoa or any political subdivision thereof or any instrumentality of any one or more of the fore- going wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Sec- retary of the Treasury receives a certification by the Governor of American Samoa that the Government of American Samoa desires to have the insurance system established by title II of the Social Security Act ex- tended to the officers and employees of such Govern- ment and such political subdivisions and instrumental- ities, see section 103(v)(1) of Pub. L. 86–778, set out as an Effective Date of 1960 Amendment note under section 402 of Title 42, The Public Health and Welfare. § 3126. Return and payment by governmental em- ployer If the employer is a State or political subdivi- sion 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 pay- ment of such wages, or appropriately designated for that purpose. (Added Pub. L. 99–509, title IX, § 9002(a)(1), Oct. 21, 1986, 100 Stat. 1970.) Editorial Notes PRIOR PROVISIONS A prior section 3126 was renumbered section 3128 of this title. Page 2732 TITLE 26—INTERNAL REVENUE CODE § 3127 Statutory Notes and Related Subsidiaries EFFECTIVE DATE Section, except as otherwise provided, effective with respect to payments due with respect to wages paid after Dec. 31, 1986, including wages paid after such date by a State (or political subdivision thereof) that modi- fied its agreement pursuant to section 418(e)(2) of Title 42, The Public Health and Welfare, see section 9002(d) of Pub. L. 99–509, set out as an Effective Date of 1986 Amendment note under section 418 of Title 42. § 3127. Exemption for employers and their em- ployees where both are members of religious faiths opposed to participation in Social Se- curity Act programs (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 there- of described in section 1402(g)(1) and an adher- ent of established tenets or teachings of such sect or division as described in such section, and has filed and had approved under sub- section (b) an application (in such form and manner, and with such official, as may be pre- scribed 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 ex- emption 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 im- posed 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 em- ployer (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 accom- panied 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) became payable (or, but for section 203 of the Social Security Act, would have become payable) to the individual filing the application at or before the time of such filing. (c) Effective period of exemption An exemption granted under this section to any employer with respect to wages paid to any of the employees thereof, or granted to any such employee, shall apply with respect to wages paid by such employer during the period— (1) commencing with the first day of the first calendar quarter, after the quarter in which such application is filed, throughout which such employer (or, if the employer is a partnership, each partner therein) or employee meets the applicable requirements specified in subsections (a) and (b), and (2) ending with the last day of the calendar quarter preceding the first calendar quarter thereafter in which (A) such employer (or, if the employer is a partnership, any partner therein) or the employee involved does not meet the applicable requirements of sub- section (a), or (B) the sect or division thereof of which such employer (or, if the employer is a partnership, any partner therein) or em- ployee is a member is found by the Commis- sioner of Social Security to have ceased to meet the requirements of subsection (b)(2). (Added Pub. L. 100–647, title VIII, § 8007(a)(1), Nov. 10, 1988, 102 Stat. 3781; amended Pub. L. 101–239, title X, § 10204(b)(1), Dec. 19, 1989, 103 Stat. 2474; Pub. L. 103–296, title I, § 108(h)(3), Aug. 15, 1994, 108 Stat. 1487; Pub. L. 115–141, div. U, title IV, § 401(b)(35), Mar. 23, 2018, 132 Stat. 1204.) Editorial Notes REFERENCES IN TEXT Section 203 of the Social Security Act, referred to in subsec. (b)(3), is classified to section 403 of Title 42, The Public Health and Welfare. PRIOR PROVISIONS A prior section 3127 was renumbered section 3128 of this title. AMENDMENTS 2018—Subsec. (b)(3). Pub. L. 115–141 struck out ‘‘or 222(b)’’ after ‘‘section 203’’. 1994—Subsecs. (b)(2), (c)(2). Pub. L. 103–296 substituted ‘‘Commissioner of Social Security’’ for ‘‘Secretary of Health and Human Services’’. 1989—Subsec. (a). Pub. L. 101–239, § 10204(b)(1)(B), sub- stituted ‘‘the employees thereof’’ for ‘‘his employees’’ in concluding provisions. Subsec. (a)(1). Pub. L. 101–239, § 10204(b)(1)(A), inserted ‘‘(or, if the employer is a partnership, each partner therein)’’ after ‘‘an employer’’. Subsec. (b). Pub. L. 101–239, § 10204(b)(1)(C), inserted ‘‘(or a partner)’’ after ‘‘an employer’’ in introductory provisions. Subsec. (c). Pub. L. 101–239, § 10204(b)(1)(D), sub- stituted ‘‘the employees thereof’’ for ‘‘his employees’’ in introductory provisions. Subsec. (c)(1). Pub. L. 101–239, § 10204(b)(1)(E), inserted ‘‘(or, if the employer is a partnership, each partner therein)’’. Subsec. (c)(2). Pub. L. 101–239, § 10204(b)(1)(F), sub- stituted ‘‘such employer (or, if the employer is a part- nership, any partner therein) or the employee involved does not meet’’ for ‘‘such employer or the employee in- volved ceases to meet’’ in cl. (A) and inserted ‘‘(or, if the employer is a partnership, any partner therein)’’ after ‘‘such employer’’ in cl. (B). Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1994 AMENDMENT Amendment by Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of Title 42, The Public Health and Welfare. EFFECTIVE DATE OF 1989 AMENDMENT Pub. L. 101–239, title X, § 10204(b)(2), Dec. 19, 1989, 103 Stat. 2474, provided that: ‘‘The amendments made by