Amendments
2014—Subsec. (b). Pub. L. 113–295, § 221(a)(100)(D), in first sentence substituted “compensation.” for “compensation; except that the term ‘employee’ shall include an employee of a local lodge or division defined as an employer in subsection (a) only if he was in the service of or in the employment relation to a carrier on or after August 29, 1935.” and struck out second sentence, which included pars. (1) to (4) and concluding provisions relating to an individual deemed to have been in the employment relation to a carrier on Aug. 29, 1935.
Subsec. (e)(7). Pub. L. 113–295, § 221(a)(19)(B)(v), struck out par. (7) which read as follows: “The term ‘compensation’ shall not include any contribution, payment, or service provided by an employer which may be excluded from the gross income of an employee, his spouse, or his dependents, under the provisions of section 120 (relating to amounts received under qualified group legal services plans).”
2004—Subsec. (e)(5). Pub. L. 108–357, § 320(b)(2), inserted “108(f)(4),” after “74(c),”.
Subsec. (e)(12). Pub. L. 108–357, § 251(a)(2), added par. (12).
2003—Subsec. (e)(11). Pub. L. 108–173 added par. (11).
2001—Subsec. (e)(2)(A)(iii)(II). Pub. L. 107–90, § 204(e)(3), substituted “3211(a)” for “3211(a)(1)”.
Subsec. (e)(2)(B)(ii)(I). Pub. L. 107–90, § 204(e)(4), substituted “3211(b)” for “3211(a)(2)”.
Subsec. (e)(4)(A). Pub. L. 107–90, § 204(e)(3), substituted “3211(a)” for “3211(a)(1)”.
2000—Subsec. (e)(10). Pub. L. 106–554 substituted “Archer MSA” for “Medical savings account” in heading.
1996—Subsec. (e)(10). Pub. L. 104–191 added par. (10).
1995—Subsec. (a). Pub. L. 104–88, § 304(d)(1), substituted “Surface Transportation Board” for “Interstate Commerce Commission”.
Subsec. (g). Pub. L. 104–88, § 304(d)(2), substituted “a rail carrier subject to part A of subtitle IV” for “an express carrier, sleeping car carrier, or rail carrier providing transportation subject to subchapter I of chapter 105”.
1994—Subsec. (e)(1). Pub. L. 103–296 substituted “(J), (M), or (Q)” for “(J), or (M)” in two places.
1993—Subsec. (e)(2)(A)(iii). Pub. L. 103–66, § 13207(c)(1), added cl. (iii).
Subsec. (e)(2)(B)(i). Pub. L. 103–66, § 13207(c)(2), amended heading and text of cl. (i) generally. Prior to amendment, text read as follows:
“(I) In general.—Except as provided in subclause (II) of this clause and in clause (ii), the term ‘applicable base’ means for any calendar year the contribution and benefit base determined under section 230 of the Social Security Act for such calendar year.
“(II) Hospital insurance taxes.—For purposes of applying so much of the rate applicable under section 3201(a) or 3221(a) (as the case may be) as does not exceed the rate of tax in effect under section 3101(b), and for purposes of applying so much of the rate of tax applicable under section 3211(a)(1) as does not exceed the rate of tax in effect under section 1401(b), the term ‘applicable base’ means for any calendar year the applicable contribution base determined under section 3121(x)(2) for such calendar year.”
1990—Subsec. (e)(2)(B)(i). Pub. L. 101–508, § 11331(c), amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: “Except as provided in clause (ii), the term ‘applicable base’ means for any calendar year the contribution and benefit base determined under section 230 of the Social Security Act for such calendar year.”
Subsec. (e)(8) to (10). Pub. L. 101–508, § 11704(a)(19), redesignated pars. (9) and (10) as (8) and (9), respectively.
1989—Subsec. (e)(1). Pub. L. 101–239, § 10207(b), inserted at end “Nothing in the regulations prescribed for purposes of chapter 24 (relating to wage withholding) which provides an exclusion from ‘wages’ as used in such chapter shall be construed to require a similar exclusion from ‘compensation’ in regulations prescribed for purposes of this chapter.”
Pub. L. 101–239, § 10206(a), substituted “(iii)” for “or (iii)” and inserted “, or (iv) any remuneration which would not (if chapter 21 applied to such remuneration) be treated as wages (as defined in section 3121(a)) by reason of section 3121(a)(5)”.
Pub. L. 101–239, § 10205(a), inserted “or death, except that this clause does not apply to a payment for group-term life insurance to the extent that such payment is includible in the gross income of the employee” before “, (ii) tips”.
Subsec. (e)(8). Pub. L. 101–140 amended subsec. (e) to read as if amendments by Pub. L. 100–647, § 1011B(a)(22)(B), had not been enacted, see 1988 Amendment note below.
Subsec. (e)(9). Pub. L. 101–239, § 10206(b), added par. (9).
Subsec. (e)(10). Pub. L. 101–239, § 10207(a), added par. (10).
1988—Subsec. (e)(1). Pub. L. 100–647, § 1001(d)(2)(C)(ii), substituted “(F), (J), or (M)” for “(F) or (J)” in two places.
Subsec. (e)(8). Pub. L. 100–647, § 1011B(a)(22)(B), added par. (8).
1986—Subsec. (e)(5). Pub. L. 99–514, § 122(e)(2), inserted reference to section 74(c).
Subsec. (e)(6), (7). Pub. L. 99–514, § 1899A(41), redesignated par. (6), relating to amounts excludable under section 120, as (7).
1984—Subsec. (e)(5). Pub. L. 98–369, § 531(d)(2), added par. (5).
Subsec. (e)(6). Pub. L. 98–611 added par. (6) relating to amounts excludable under section 127.
Pub. L. 98–612 added par. (6) relating to amounts excludable under section 120.
1983—Subsec. (e)(1). Pub. L. 98–76, § 225(a)(3), struck out provisions that compensation which was paid in one calendar month but which would be payable in a prior or subsequent taxable month but for the fact prescribed date of payment would fall on a Saturday, Sunday or legal holiday would be deemed to have been paid in such prior or subsequent taxable month and that compensation which was earned during the period for which the Secretary would require a return of taxes under this chapter to be made and which was payable during the calendar month following such period would be deemed to have been paid during such period only.
Subsec. (e)(2). Pub. L. 98–76, § 225(a)(1), amended par. (2) generally, substituting provisions which exclude compensation in excess of applicable base, which define “applicable base”, and which provide for the applicability of successor employer provisions to this paragraph, for provisions that a payment made by an employer to an individual through the employer’s payroll would be presumed, in the absence of evidence to the contrary, to be compensation for service rendered by such individual as an employee of the employer in the period with respect to which the payment was made, that an employee receiving retroactive wage payments would be deemed to be paid compensation in the period during which such compensation was earned only upon a written request by such employee, made within six months following the payment, and a showing that such compensation was earned during a period other than the period in which it was paid, that an employee would be deemed to be paid “for time lost” the amount he was paid by an employer with respect to an identifiable period of absence from the active service of the employer, including absence on account of personal injury, and the amount he was paid by the employer for loss of earnings resulting from his displacement to a less remunerative position or occupation, and that if a payment was made by an employer with respect to a personal injury and included pay for time lost, the total payment would be deemed to be paid for time lost unless, at the time of payment, a part of such payment was specifically apportioned to factors other than time lost, in which event only such part of the payment as was not so apportioned would be deemed to be paid for time lost.
Subsec. (e)(3). Pub. L. 98–76, § 225(c)(1)(C), (6), substituted “taxes imposed by section 3201” for “tax imposed by section 3201”, and “such taxes” for “such tax”.
Subsec. (e)(4)(A). Pub. L. 98–76, § 225(c)(7), substituted “3201(a), 3211(a)(1), and 3221(a)” for “3201(b) and 3221(b) (and so much of section 3211(a) as relates to the rates of the taxes imposed by sections 3101 and 3111)”.
Subsec. (h). Pub. L. 98–76, § 225(c)(8), substituted “taxes imposed by section 3201” for “tax imposed under section 3201”, and struck out “; and tips so deemed to be paid in any month shall be deemed paid for services rendered in such month” after “time received”.
Subsec. (i). Pub. L. 98–76, § 225(b), added subsec. (i).
1981—Subsec. (e)(1). Pub. L. 97–34, § 743(a), inserted after third sentence provision that “Compensation which is paid in one calendar month but which would be payable in a prior or subsequent taxable month but for the fact that prescribed date of payment would fall on a Saturday, Sunday or legal holiday shall be deemed to have been paid in such prior or subsequent taxable month.”
Pub. L. 97–34, § 741(d)(2), struck out cl. (iii) exclusion from term “compensation” the voluntary payment by an employer, without deduction from the remuneration of the employee, of the tax imposed on such employee by section 3201, redesignated as cl. (iii) provisions formerly designated (iv).
Subsec. (e)(2). Pub. L. 97–34, § 743(b), (c), inserted first sentence respecting presumption of a payment through the employer’s payroll as being compensation for services rendered as an employee in the period with respect to which payment is made, and in second sentence following “an employee” inserted “receiving retroactive wage payments”.
Subsec. (e)(4). Pub. L. 97–123 added par. (4).
1978—Subsec. (g). Pub. L. 95–473 substituted “express carrier, sleeping car carrier, or rail carrier providing transportation subject to subchapter I of chapter 105 of title 49” for “express company, sleeping-car company, or carrier by railroad, subject to part I of the Interstate Commerce Act (49 U.S.C., chapter 1)”.
1976—Subsec. (a). Pub. L. 94–455, §§ 1903(a)(10)(A), 1906(b)(13)(A), struck out “44 Stat. 577;” before “45 U.S.C., chapter 8” and “or his delegate” after “Secretary”, respectively.
Subsec. (b). Pub. L. 94–455, § 1903(a)(10)(B), struck out in provisions following par. (4) “50 Stat. 312;” before “45 U.S.C. 228f”.
Subsec. (c). Pub. L. 94–455, § 1903(a)(10)(C), struck out “44 Stat. 577;” before “45 U.S.C. chapter 8”.
Subsec. (d)(7). Pub. L. 94–455, § 1903(a)(10)(D), struck out “50 Stat. 308;” before “45 U.S.C. 228a”.
Subsec. (e)(1). Pub. L. 94–547 provided that “compensation” not include amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of sickness or accident disability or medical or hospitalization expenses in connection with sickness or accident disability, or an amount paid specifically—either as an advance, as reimbursement or allowance—for traveling or other bona fide and necessary expenses incurred or reasonably expected to be incurred in the business of the employer provided any such payment is identified by the employer either by a separate payment or by specifically indicating the separate amounts where both wages and expense reimbursement or allowance are combined in a single payment.
Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
1975—Subsec. (e)(1). Pub. L. 94–93, § 204, substituted “paid to an individual for services rendered as an employee to one or more employers” for “earned by an individual for services rendered as an employee to one or more employers, or as an employee representative, including remuneration paid for time lost as an employee, but remuneration paid for time lost shall be deemed earned in the month in which such time is lost”.
Pub. L. 94–92 increased from $3 to $25 amount of compensation earned in the service of a local lodge or division of a railway-labor-organization employer to be disregarded with respect to any calendar month in the determination of amount of taxes under sections 3201 and 3221.
Subsec. (e)(2). Pub. L. 94–93, §§ 205, 206, substituted provision that an employee shall be deemed to be paid compensation in the period during which such compensation is earned only upon a written request by such employee, made within six months following the payment, and a showing that such compensation was earned during a period other than the period in which it was paid for provision that a payment made by an employer to an individual through the employer’s payroll shall be presumed, in the absence of evidence to the contrary, to be compensation for service rendered by such individual as an employee of the employer in the period with respect to which payment is made.
1968—Subsec. (e)(1). Pub. L. 90–624 inserted provision excluding remuneration for service performed by nonresident alien individuals temporarily in the United States as participants in a cultural exchange or training program.
1965—Subsec. (e)(1). Pub. L. 89–212, § 2(b)(1), inserted “(except as is provided under paragraph (3))”.
Subsec. (e)(3). Pub. L. 89–212, § 2(b)(2), added par. (3).
Subsec. (h). Pub. L. 89–212, § 2(b)(3), added subsec. (h).
1954—Subsec. (e)(1). Act Aug. 31, 1954, excluded from taxation compensation, for service as a delegate to a national or international convention of a railway labor organization, of any person who has no other previous creditable service.