26 USC Chapter 21, Subchapter C - General Provisions | LII / Legal Information Institute

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Current through Pub. L. 112-90. (See Public Laws for the current Congress.)

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Sec. 3121. Definitions. 3122. Federal service. 3123. Deductions as constructive payments. 3124. Estimate of revenue reduction. 3125. Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia. 3126. Return and payment by governmental employer. 3127. Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs. 3128. Short title.

Amendments

1988—Pub. L. 100–647, title VIII, § 8007(a)(2),Nov. 10, 1988, 102 Stat. 3782, added item 3127 and redesignated former item 3127 as 3128.

1986—Pub. L. 99–509, title IX, § 9002(a)(2),Oct. 21, 1986, 100 Stat. 1971, added item 3126 and redesignated former item 3126 as 3127.

Pub. L. 99–272, title XIII, § 13205(a)(2)(A)(iii),Apr. 7, 1986, 100 Stat. 315, inserted “States,” in item 3125.

1965—Pub. L. 89–97, title III, § 317(c)(3),July 30, 1965, 79 Stat. 389, inserted reference to the District of Columbia in item 3125.

1960—Pub. L. 86–778, title I, § 103(q)(2),Sept. 13, 1960, 74 Stat. 940, added item 3125 and redesignated former item 3125 as 3126.

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General Reference

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26 USC	Description of Change	Session Year	Public Law	Statutes at Large

26 USC Chapter 21, Subchapter C - General Provisions

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