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42 U.S.C. § 1302 — Rules and regulations; impact analyses of
Federal law — U.S. Code and appendices · legal_authorities
Page 2545
TITLE 42—THE PUBLIC HEALTH AND WELFARE
§ 1302
Act Aug. 1, 1956, ch. 836, title I, § 119, 70 Stat. 836, as
amended Oct. 17, 1979, Pub. L. 96–88, title V, § 509(b), 93
Stat. 695, provided that: ‘‘As used in this Act and in the
provisions of the Social Security Act set forth in this
Act [see Short Title of 1956 Amendment note set out
under section 1305 of this title], the term ‘Secretary’
means the Secretary of Health and Human Services.’’
Act Sept. 1, 1954, ch. 1206, title I, § 114, 68 Stat. 1087,
as amended Oct. 17, 1979, Pub. L. 96–88, title V, § 509(b),
93 Stat. 695, provided that: ‘‘As used in the provisions
of the Social Security Act amended by this title [42
U.S.C. 402, 403, 415, 421], the term ‘Secretary’ means the
Secretary of Health and Human Services.’’
Executive Documents
TRANSFER OF FUNCTIONS
Functions of Federal Security Administrator trans-
ferred to Secretary of Health, Education, and Welfare
and all agencies of Federal Security Agency transferred
to Department of Health, Education, and Welfare by
section 5 of Reorg. Plan No. 1 of 1953, set out as a note
under section 3501 of this title. Federal Security Agen-
cy and Office of Administrator abolished by section 8 of
Reorg. Plan No. 1 of 1953.
TERMINATION OF TRUST TERRITORY OF THE PACIFIC
ISLANDS
For termination of Trust Territory of the Pacific Is-
lands, see note set out preceding section 1681 of Title
48, Territories and Insular Possessions.
§ 1301–1. Omitted
Editorial Notes
CODIFICATION
Section, act Aug. 10, 1946, ch. 951, title II, § 202, 60
Stat. 981, defined the term ‘‘Administrator’’ as used in
certain sections of this chapter. See section 1301 of this
title.
§ 1301a. Omitted
Editorial Notes
CODIFICATION
Section, act June 26, 1940, ch. 428, title II, 54 Stat.
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Page 2545
TITLE 42—THE PUBLIC HEALTH AND WELFARE
§ 1302
Act Aug. 1, 1956, ch. 836, title I, § 119, 70 Stat. 836, as
amended Oct. 17, 1979, Pub. L. 96–88, title V, § 509(b), 93
Stat. 695, provided that: ‘‘As used in this Act and in the
provisions of the Social Security Act set forth in this
Act [see Short Title of 1956 Amendment note set out
under section 1305 of this title], the term ‘Secretary’
means the Secretary of Health and Human Services.’’
Act Sept. 1, 1954, ch. 1206, title I, § 114, 68 Stat. 1087,
as amended Oct. 17, 1979, Pub. L. 96–88, title V, § 509(b),
93 Stat. 695, provided that: ‘‘As used in the provisions
of the Social Security Act amended by this title [42
U.S.C. 402, 403, 415, 421], the term ‘Secretary’ means the
Secretary of Health and Human Services.’’
Executive Documents
TRANSFER OF FUNCTIONS
Functions of Federal Security Administrator trans-
ferred to Secretary of Health, Education, and Welfare
and all agencies of Federal Security Agency transferred
to Department of Health, Education, and Welfare by
section 5 of Reorg. Plan No. 1 of 1953, set out as a note
under section 3501 of this title. Federal Security Agen-
cy and Office of Administrator abolished by section 8 of
Reorg. Plan No. 1 of 1953.
TERMINATION OF TRUST TERRITORY OF THE PACIFIC
ISLANDS
For termination of Trust Territory of the Pacific Is-
lands, see note set out preceding section 1681 of Title
48, Territories and Insular Possessions.
§ 1301–1. Omitted
Editorial Notes
CODIFICATION
Section, act Aug. 10, 1946, ch. 951, title II, § 202, 60
Stat. 981, defined the term ‘‘Administrator’’ as used in
certain sections of this chapter. See section 1301 of this
title.
§ 1301a. Omitted
Editorial Notes
CODIFICATION
Section, act June 26, 1940, ch. 428, title II, 54 Stat. 588,
provided for reimbursement for official travel per-
formed by employees of the Bureau of Old-Age Insur-
ance, was from the Federal Security Agency Appropria-
tion Act, 1941, and was not repeated in subsequent ap-
propriations acts.
§ 1302. Rules and regulations; impact analyses of
Medicare and Medicaid rules and regulations
on small rural hospitals
(a) The Secretary of the Treasury, the Sec-
retary of Labor, and the Secretary of Health and
Human Services, respectively, shall make and
publish such rules and regulations, not incon-
sistent with this chapter, as may be necessary
to the efficient administration of the functions
with which each is charged under this chapter.
(b)(1) Whenever the Secretary publishes a gen-
eral notice of proposed rulemaking for any rule
or regulation proposed under subchapter XVIII,
subchapter XIX, or part B of this subchapter
that may have a significant impact on the oper-
ations of a substantial number of small rural
hospitals, the Secretary shall prepare and make
available for public comment an initial regu-
latory impact analysis. Such analysis shall de-
scribe the impact of the proposed rule or regula-
tion on such hospitals and shall set forth, with
respect to small rural hospitals, the matters re-
quired under section 603 of title 5 to be set forth
with respect to small entities. The initial regu-
latory impact analysis (or a summary) shall be
published in the Federal Register at the time of
the publication of general notice of proposed
rulemaking for the rule or regulation.
(2) Whenever the Secretary promulgates a
final version of a rule or regulation with respect
to which an initial regulatory impact analysis is
required by paragraph (1), the Secretary shall
prepare a final regulatory impact analysis with
respect to the final version of such rule or regu-
lation. Such analysis shall set forth, with re-
spect to small rural hospitals, the matters re-
quired under section 604 of title 5 to be set forth
with respect to small entities. The Secretary
shall make copies of the final regulatory impact
analysis available to the public and shall pub-
lish, in the Federal Register at the time of pub-
lication of the final version of the rule or regu-
lation, a statement describing how a member of
the public may obtain a copy of such analysis.
(3) If a regulatory flexibility analysis is re-
quired by chapter 6 of title 5 for a rule or regula-
tion to which this subsection applies, such anal-
ysis shall specifically address the impact of the
rule or regulation on small rural hospitals.
(Aug. 14, 1935, ch. 531, title XI, § 1102, 49 Stat. 647;
Aug. 28, 1950, ch. 809, title IV, § 403(c), 64 Stat.
559;
Pub.
L.
98–369,
div.
B,
title
VI,
§ 2663(j)(2)(D)(i), (l)(2), July 18, 1984, 98 Stat. 1170,
1171; Pub. L. 100–203, title IV, § 4402(a), Dec. 22,
1987, 101 Stat. 1330–226.)
Editorial Notes
AMENDMENTS
1987—Pub. L. 100–203 designated existing provision as
subsec. (a) and added subsec. (b).
1984—Pub. L. 98–369, § 2663(l)(2), substituted ‘‘Sec-
retary of Health, Education, and Welfare’’ for ‘‘Federal
Security Administrator’’ immediately prior to the sub-
stitution of ‘‘Health and Human Services’’ for ‘‘Health,
Education,
and
Welfare’’
by
Pub.
L.
98–369,
§ 2663(j)(2)(D)(i).
1950—Act Aug. 28, 1950, substituted ‘‘Federal Security
Administrator’’ for ‘‘Social Security Board’’.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1987 AMENDMENT
Pub. L. 100–203, title IV, § 4402(b), Dec. 22, 1987, 101
Stat. 1330–226, provided that: ‘‘The amendments made
by paragraph (1) [probably means subsec. (a), amending
this section] shall apply to regulations proposed more
than 30 days after the date of the enactment of this Act
[Dec. 22, 1987].’’
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98–369 effective July 18, 1984,
but not to be construed as changing or affecting any
right, liability, status, or interpretation which existed
(under the provisions of law involved) before that date,
see section 2664(b) of Pub. L. 98–369, set out as a note
under section 401 of this title.
REPEALS
The provisions of this section were incorporated into
sections 1429 and 1609 of former Title 26, Internal Rev-
enue Code of 1939, by act Feb. 10, 1939, ch. 2, 53 Stat. 1.
Section 4 of the act of Feb. 10, 1939, which enacted Title
26, I.R.C. 1939, provided that all laws and parts of laws
codified into the I.R.C. 1939, to the extent that they re-
Page 2546
TITLE 42—THE PUBLIC HEALTH AND WELFARE
§ 1303
lated exclusively to internal revenue, were repealed.
Provisions of I.R.C. 1939 were generally repealed by sec-
tion 7851 of Title 26, Internal Revenue Code of 1954. See
also, section 7807 of said Title 26, I.R.C. 1954, respecting
rules in effect upon enactment of I.R.C. 1954. The I.R.C.
1954 was redesignated I.R.C. 1986 by Pub. L. 99–514, § 2,
Oct. 22, 1986, 100 Stat. 2095. The repealed sections are
covered by section 7805(a), (c) of Title 26.
ABORTION SERVICES; PROHIBITION ON CERTAIN POLICY
CHANGES
Pub. L. 100–517, § 9, Oct. 24, 1988, 102 Stat. 2583, pro-
vided that: ‘‘With respect to abortion services, the Sec-
retary of Health and Human Services shall not promul-
gate or issue any regulations, policy statements, or in-
terpretations or develop any practices concerning the
performance of medically necessary procedures if such
regulations, policy statements, interpretations, or
practices would be inconsistent with regulations, pol-
icy statements, interpretations, or practices in effect
on the date of the enactment of this Act [Oct. 24, 1988].’’
NOTICE ON SOCIAL SECURITY CHECKS
Pub. L. 98–473, title II, § 1212, Oct. 12, 1984, 98 Stat.
2165, provided that:
‘‘(a) The Secretary of the Treasury shall take such
steps as may be necessary to provide that all checks
issued for payment of benefits under title II of the So-
cial Security Act [42 U.S.C. 401 et seq.], and the enve-
lopes in which such checks are mailed, contain a print-
ed notice that the commission of forgery in conjunc-
tion with the cashing or attempted cashing of such
checks constitutes a violation of Federal law. Such no-
tice shall also state the maximum penalties for forgery
under the applicable provisions of title 18 of the United
States Code.
‘‘(b) Subsection (a) shall apply with respect to checks
issued for months after the ninth month after the date
of the enactment of this Act [Oct. 12, 1984].’’
§ 1303. Separability
If any provision of this chapter, or the applica-
tion thereof to any person or circumstance, is
held invalid, the remainder of the chapter, and
the application of such provision to other per-
sons or circumstances shall not be affected
thereby.
(Aug. 14, 1935, ch. 531, title XI, § 1103, 49 Stat.
648.)
Statutory Notes and Related Subsidiaries
SEPARABILITY
Pub. L. 98–460, § 18, Oct. 9, 1984, 98 Stat. 1813, provided
that: ‘‘If any provision of this Act [amending sections
405, 408, 416, 421 to 423, 1382c, 1382d, 1382h, and 1383 to
1383b of this title, enacting provisions set out as notes
under sections 405, 421 to 423, 907, and 1305 of this title,
and amending provisions set out as a note under sec-
tion 1382h of this title], or the application thereof to
any person or circumstance, is held invalid, the re-
mainder of this Act and the application of such provi-
sion to other persons or circumstances shall not be af-
fected thereby.’’
§ 1304. Reservation of right to amend or repeal
The right to alter, amend, or repeal any provi-
sion of this chapter is hereby reserved to the
Congress.
(Aug. 14, 1935, ch. 531, title XI, § 1104, 49 Stat.
648.)
§ 1305. Short title of chapter
This chapter may be cited as the ‘‘Social Secu-
rity Act’’.
(Aug. 14, 1935, ch. 531, title XI, § 1105, 49 Stat.
648.)
Statutory Notes and Related Subsidiaries
SHORT TITLE OF 2025 AMENDMENT
Pub. L. 118–273, § 1, Jan. 5, 2025, 138 Stat. 3232, provided
that: ‘‘This Act [amending sections 402 and 415 of this
title and enacting provisions set out as a note under
section 402 of this title] may be cited as the ‘Social Se-
curity Fairness Act of 2023’.’’
Pub. L. 118–258, § 1, Jan. 4, 2025, 138 Stat. 2947, provided
that: ‘‘This Act [see Tables for classifications] may be
cited as the ‘Supporting America’s Children and Fami-
lies Act’.’’
Pub. L. 118–258, title I, § 101(a), Jan. 4, 2025, 138 Stat.
2947, provided that: ‘‘This title [enacting sections 628d,
629k, and 629(l) of this title, amending sections 622 to
625, 627, 628, 629a to 629i, 629m, and 674 of this title, and
enacting provisions set out as notes under sections 622
and 629k of this title] may be cited as the ‘Protecting
America’s Children by Strengthening Families Act’.’’
Pub. L. 118–258, title II, § 201, Jan. 4, 2025, 138 Stat.
2970, provided that: ‘‘This title [amending sections 653,
654, and 664 of this title and sections 6103 and 6402 of
Title 26, Internal Revenue Code] may be cited as the
‘Strengthening State and Tribal Child Support En-
forcement Act’.’’
SHORT TITLE OF 2024 AMENDMENT
Pub. L. 118–120, § 1, Nov. 25, 2024, 138 Stat. 1626, pro-
vided that: ‘‘This Act [amending section 506 of this title
and enacting provisions set out as a note under section
506 of this title] may be cited as the ‘Building on Reem-
ployment Improvements to Deliver Good Employment
for Workers Act’ or the ‘BRIDGE for Workers Act’.’’
Pub. L. 118–69, § 1, July 12, 2024, 138 Stat. 1485, pro-
vided that: ‘‘This Act [amending section 701 of this
title] may be cited as the ‘Maternal and Child Health
Stillbirth Prevention Act of 2024’.’’
SHORT TITLE OF 2023 AMENDMENT
Pub. L. 117–341, § 1, Jan. 5, 2023, 136 Stat. 6179, provided
that: ‘‘This Act [amending section 1395ww of this title]
may be cited as the ‘Dr. Joanne Smith Memorial Reha-
bilitation Innovation Centers Act of 2022’.’’
SHORT TITLE OF 2022 AMENDMENT
Pub. L. 117–328, div. FF, title VI, § 6101(a), Dec. 29,
2022, 136 Stat. 5953, provided that: ‘‘This section
[amending sections 711 and 711a of this title and enact-
ing provisions set out as notes under section 711 of this
title] may be cited as the ‘Jackie Walorski Maternal
and Child Home Visiting Reauthorization Act of 2022’.’’
Pub. L. 117–328, div. LL, § 101, Dec. 29, 2022, 136 Stat.
6097, provided that: ‘‘This division [enacting section 806
of this title, and amending sections 801 to 803 and 805 of
this title and sections 9042 and 9072 of Title 15, Com-
merce and Trade] may be cited as the ‘State, Local,
Tribal, and Territorial Fiscal Recovery, Infrastructure,
and Disaster Relief Flexibility Act’.’’
SHORT TITLE OF 2021 AMENDMENT
Pub. L. 117–39, § 1, Aug. 31, 2021, 135 Stat. 336, provided
that: ‘‘This Act [amending section 1313 of this title]
may be cited as the ‘Emergency Repatriation Assist-
ance for Returning Americans Act’.’’
SHORT TITLE OF 2020 AMENDMENT
Pub. L. 116–260, div. X, § 1, Dec. 27, 2020, 134 Stat. 2409,
provided that: ‘‘This division [amending section 629h of
this title, enacting provisions set out as notes under
sections 629d, 629h, 671, 674, 677, and 711 of this title, and
amending provisions set out as a note under section
1396d of this title] may be cited as the ‘Supporting Fos-
ter Youth and Families through the Pandemic Act’.’’
Pub. L. 116–250, § 1, Dec. 22, 2020, 134 Stat. 1128, pro-
vided that: ‘‘This Act [amending section 423 of this title
Cross-references
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** The Secretary of the Treasury, the Secretary of Labor, and the Secretary of Health and Human Services, respectively, shall make and publish such rules and regulations, not inconsistent with this chapter, as may be necessary to the efficient administration of the functions with which each is charged under this chapter.
**(b)**
(1) Whenever the Secretary publishes a general notice of proposed rulemaking for any rule or regulation proposed under subchapter XVIII, subchapter XIX, or part B of this subchapter that may have a significant impact on the operations of a substantial number of small rural hospitals, the Secretary shall prepare and make available for public comment an initial regulatory impact analysis. Such analysis shall describe the impact of the proposed rule or regulation on such hospitals and shall set forth, with respect to small rural hospitals, the matters required under [section 603 of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section603&num=0&edition=prelim) to be set forth with respect to small entities. The initial regulatory impact analysis (or a summary) shall be published in the Federal Register at the time of the publication of general notice of proposed rulemaking for the rule or regulation.
(2) Whenever the Secretary promulgates a final version of a rule or regulation with respect to which an initial regulatory impact analysis is required by paragraph (1), the Secretary shall prepare a final regulatory impact analysis with respect to the final version of such rule or regulation. Such analysis shall set forth, with respect to small rural hospitals, the matters required under [section 604 of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section604&num=0&edition=prelim) to
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Federal Old-Age and Survivors Insurance Trust Fund** There is hereby created on the books of the Treasury of the United States a trust fund to be known as the “Federal Old-Age and Survivors Insurance Trust Fund”. The Federal Old-Age and Survivors Insurance Trust Fund shall consist of the securities held by the Secretary of the Treasury for the Old-Age Reserve Account and the amount standing to the credit of the Old-Age Reserve Account on the books of the Treasury on January 1, 1940, which securities and amount the Secretary of the Treasury is authorized and directed to transfer to the Federal Old-Age and Survivors Insurance Trust Fund, and, in addition, such gifts and bequests as may be made as provided in subsection (i)(1), and such amounts as may be appropriated to, or deposited in, the Federal Old-Age and Survivors Insurance Trust Fund as hereinafter provided. There is hereby appropriated to the Federal Old-Age and Survivors Insurance Trust Fund for the fiscal year ending June 30, 1941, and for each fiscal year thereafter, out of any moneys in the Treasury not otherwise appropriated, amounts equivalent to 100 per centum of—
(1) the taxes (including interest, penalties, and additions to the taxes) received under subchapter A of chapter 9 of the Internal Revenue Code of 1939 (and covered into the Treasury) which are deposited into the Treasury by collectors of internal revenue before January 1, 1951; and
(2) the taxes certified each month by the Commissioner of Internal Revenue as taxes received under subchapter A of chapter 9 of such Code which are deposited into the Treasury by collectors of internal revenue after December 31, 1950, and before January 1, 1953, with respect to assessments of such taxes made before January 1, 1951; and
(3) the taxes imposed by
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 401
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Federal law — U.S. Code and appendices · legal_authorities
Page 1800
TITLE 42—THE PUBLIC HEALTH AND WELFARE
§ 401
§ 401. Trust Funds
(a) Federal Old-Age and Survivors Insurance
Trust Fund
There is hereby created on the books of the
Treasury of the United States a trust fund to be
known as the ‘‘Federal Old-Age and Survivors
Insurance Trust Fund’’. The Federal Old-Age
and Survivors Insurance Trust Fund shall con-
sist of the securities held by the Secretary of
the Treasury for the Old-Age Reserve Account
and the amount standing to the credit of the
Old-Age Reserve Account on the books of the
Treasury on January 1, 1940, which securities
and amount the Secretary of the Treasury is au-
thorized and directed to transfer to the Federal
Old-Age and Survivors Insurance Trust Fund,
and, in addition, such gifts and bequests as may
be made as provided in subsection (i)(1), and
such amounts as may be appropriated to, or de-
posited in, the Federal Old-Age and Survivors
Insurance Trust Fund as hereinafter provided.
There is hereby appropriated to the Federal Old-
Age and Survivors Insurance Trust Fund for the
fiscal year ending June 30, 1941, and for each fis-
cal year thereafter, out of any moneys in the
Treasury not otherwise appropriated, amounts
equivalent to 100 per centum of—
(1) the taxes (including interest, penalties,
and additions to the taxes) received under sub-
chapter A of chapter 9 of the Internal Revenue
Code of 1939 (and covered into the Treasury)
which are deposited into the Treasury by col-
lectors of internal revenue before January 1,
1951; and
(2) the taxes certified each month by the
Commissioner of Internal Revenue as taxes re-
ceived under subchapter A of chapter 9 of such
Code which are deposited into the Treasury by
collectors of internal revenue after December
31, 1950, and before Ja
Source: Supplied 2024 U.S. Code historical extraction · 42 U.S.C. § 401
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Old-age insurance benefits** Every individual who—
(1) is a fully insured individual (as defined in [section 414(a) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section414/a&num=0&edition=prelim)),
(2) has attained age 62, and
(3) has filed application for old-age insurance benefits or was entitled to disability insurance benefits for the month preceding the month in which he attained retirement age (as defined in section 416(l) of this title),
shall be entitled to an old-age insurance benefit for each month, beginning with—
(A) in the case of an individual who has attained retirement age (as defined in section 416(l) of this title), the first month in which such individual meets the criteria specified in paragraphs (1), (2), and (3), or
(B) in the case of an individual who has attained age 62, but has not attained retirement age (as defined in section 416(l) of this title), the first month throughout which such individual meets the criteria specified in paragraphs (1) and (2) (if in that month he meets the criterion specified in paragraph (3)),
and ending with the month preceding the month in which he dies. Except as provided in subsection (q) and subsection (w), such individual’s old-age insurance benefit for any month shall be equal to his primary insurance amount (as defined in [section 415(a) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section415/a&num=0&edition=prelim)) for such month.
**(b) Wife’s insurance benefits**
(1) The wife (as defined in [section 416(b) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section416/b&num=0&edition=prelim)) and every divorced wife (as defined in [section 416(d) of this title](https://uscode.house.gov/
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 402
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Federal law — U.S. Code and appendices · legal_authorities
Page 1817
TITLE 42—THE PUBLIC HEALTH AND WELFARE
§ 402
‘‘(3) As used in this subsection, the term ‘Trust
Funds’ has the meaning given it in section 201(g)(1)(A)
of the Social Security Act [42 U.S.C. 401(g)(1)(A)].’’
ADVANCES
FROM
TRUST
FUNDS
FOR
ADMINISTRATIVE
PURPOSES; FISCAL YEAR TRANSITION PERIOD OF JULY
1, 1976, THROUGH SEPTEMBER 30, 1976, DEEMED FIS-
CAL YEAR
Fiscal year transition period of July 1, 1976, through
Sept. 30, 1976, deemed fiscal year for purposes of section
305(b) of Pub. L. 92–603, set out as a note above, relating
to advances from trust funds for administrative pur-
poses, see section 201(11) of Pub. L. 94–274, title II, Apr.
21, 1976, 90 Stat. 390, set out as a note under section 343
of Title 7, Agriculture.
GIFTS AND BEQUESTS FOR THE USE OF THE UNITED
STATES AND FOR EXCLUSIVELY PUBLIC PURPOSES
Pub. L. 92–603, title I, § 132(g), Oct. 30, 1972, 86 Stat.
1361, provided that: ‘‘For the purpose of Federal in-
come, estate, and gift taxes, any gift or bequest to the
Federal Old-Age and Survivors Insurance Trust Fund,
the Federal Disability Insurance Trust Fund, the Fed-
eral Hospital Insurance Trust Fund, or the Federal
Supplementary Medical Insurance Trust Fund, or to
the Department of Health, Education, and Welfare [now
Health and Human Services], or any part or officer
thereof, for the benefit of any of such Funds or any ac-
tivity financed through any of such Funds, which is ac-
cepted by the Managing Trustee of such Trust Funds
under the authority of section 201(i) of the Social Secu-
rity Act [42 U.S.C. 401(i)], shall be considered as a gift
or bequest to or for the use of the United States and as
made for exclusively public purposes.’’
TAXES ON SERVICES RENDERED BY EMPLOYEES OF
INTERNATIONAL ORGANIZATIONS PRIOR TO JAN. 1,
Source: Supplied 2024 U.S. Code historical extraction · 42 U.S.C. § 402
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