26 U.S.C. § 3323 — Untitled legal text

Page 2828 TITLE 26—INTERNAL REVENUE CODE [§ 3323 1 Editorially supplied. Section 3405 added by Pub. L. 97–248 without corresponding amendment of analysis. ployer as defined in section 1 of the Railroad Un- employment Insurance Act. (b) Rail wages For purposes of this chapter, the term ‘‘rail wages’’ means, with respect to any calendar month, so much of the remuneration paid during such month which is subject to contributions under section 8(a) of the Railroad Unemploy- ment Insurance Act. (c) Employee representative For purposes of this chapter, the term ‘‘em- ployee representative’’ has the meaning given such term by section 1 of the Railroad Unem- ployment Insurance Act. (d) Certain rules made applicable For purposes of this chapter, rules similar to the rules of section 3307 and 3308 shall apply. (Added Pub. L. 98–76, title II, § 231(a), Aug. 12, 1983, 97 Stat. 427; amended Pub. L. 99–272, title XIII, § 13301(d), Apr. 7, 1986, 100 Stat. 327; Pub. L. 100–647, title VII, § 7106(a), Nov. 10, 1988, 102 Stat. 3773.) Editorial Notes REFERENCES IN TEXT Section 1 of the Railroad Unemployment Insurance Act, referred to in subsecs. (a) and (c), is classified to section 351 of Title 45, Railroads. Section 8(a) of the Railroad Unemployment Insurance Act, referred to in subsec. (b), is classified to section 358(a) of Title 45. AMENDMENTS 1988—Pub. L. 100–647 amended section generally, sub- stituting present provisions for former provisions relat- ing to taxable period, which had provided, in subsec. (a), for a general rule and, in subsec. (b), for earlier ter- mination if loans to rail unemployment fund repaid. 1986—Subsec. (a)(2), (3). Pub. L. 99–272, § 13301(d)(1), struck out ‘‘and before 1990, and’’ after ‘‘1986’’ in par. (2) and struck out par. (3) relating to the period beginning on Jan. 1, 1990, and ending on Sept. 30, 1990. Subsec. (b). Pub. L. 99–272, § 13301(d)(2), substituted ‘‘The basic rate under section 3321(c)(1)(A) of the tax imposed by section 3321 shall not apply’’ for ‘‘The tax imposed by this chapter shall not apply’’ in introduc- tory provision, and inserted ‘‘made before October 1, 1985,’’ in par. (1). Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1988 AMENDMENT Amendment by Pub. L. 100–647 applicable to remu- neration paid after Dec. 31, 1988, see section 7106(d) of Pub. L. 100–647, set out as a note under section 3321 of this title. EXCLUSION FROM WAGES AND COMPENSATION OF RE- FUNDS REQUIRED FROM EMPLOYERS TO COMPENSATE FOR DUPLICATION OF MEDICARE BENEFITS BY HEALTH CARE BENEFITS PROVIDED BY EMPLOYERS For purposes of this chapter, the term ‘‘rail wages’’ shall not include the amount of any refund required under section 421 of Pub. L. 100–360, 42 U.S.C. 1395b note, see section 10202 of Pub. L. 101–239, set out as a note under section 1395b of Title 42, The Public Health and Welfare. [§ 3323. Omitted] Section, added Pub. L. 98–76, title II, § 231(a), Aug. 12, 1983, 97 Stat. 427; amended Pub. L. 99–272, title XIII, § 13301(b), Apr. 7, 1986, 100 Stat. 326, contained defini- tions, prior to the general amendment of this chapter by Pub. L. 100–647, § 7106(a). See section 3322 of this title. CHAPTER 24—COLLECTION OF INCOME TAX AT SOURCE ON WAGES Sec. 3401. Definitions. 3402. Income tax collected at source. 3403. Liability for tax. 3404. Return and payment by governmental em- ployer. 3405. Special rules for pensions, annuities, and cer- tain other deferred income.1 3406. Backup withholding. [3451 to 3456. Repealed.] Editorial Notes AMENDMENTS 1983—Pub. L. 98–67, title I, §§ 102(a), 104(d)(4), Aug. 5, 1983, 97 Stat. 369, 380, added item 3406 and repealed amendments made by Pub. L. 97–248. See 1982 Amend- ment note below. 1982—Pub. L. 97–248, title III, §§ 307(b)(4), 308(a), Sept. 3, 1982, 96 Stat. 590, 591, provided that, applicable to payments of interest, dividends, and patronage divi- dends paid or credited after June 30, 1983, the caption of chapter 24 is amended by striking out ‘‘ON WAGES’’, items for subchapters A and B are added in analysis, and heading ‘‘Subchapter A—Withholding From Wages’’ is added. Section 102(a), (b) of Pub. L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (§§ 301–308) of title III of Pub. L. 97–248 as of the close of June 30, 1983, and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted. § 3401. Definitions (a) Wages For purposes of this chapter, the term ‘‘wages’’ means all remuneration (other than fees paid to a public official) for services per- formed by an employee for his employer, includ- ing the cash value of all remuneration (includ- ing benefits) paid in any medium other than cash; except that such term shall not include re- muneration paid— (1) for active service performed in a month for which such employee is entitled to the ben- efits of section 112 (relating to certain combat zone compensation of members of the Armed Forces of the United States) to the extent re- muneration for such service is excludable from gross income under such section, (2) for agricultural labor (as defined in sec- tion 3121(g)) unless the remuneration paid for such labor is wages (as defined in section 3121(a)), (3) for domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, (4) for service not in the course of the em- ployer’s trade or business performed in any calendar quarter by an employee, unless the cash remuneration paid for such service is $50 or more and such service is performed by an individual who is regularly employed by such