the first calendar quarter for which the certificate is in effect shall be in effect only as to those services performed by an individual on the list which are performed by him after the calendar quarter in which the supplemental list is filed.

Subsec. (1). Act Sept. 1, 1954, § 209, added subsec. (1).

CHANGE OF NAME

The Secretary of Health, Education, and Welfare was redesignated the Secretary of Health and Human Services by section 3508(b) of Title 20, Education.

EFFECTIVE DATE OF 1982 AMENDMENT

Section 278(c)(1) of Pub. L. 97-248 provided that: The amendments made by subsection (a) [enacting subsec. (u) of this section and amending sections 1402 and 3122 of this title] shall apply to remuneration paid after December 31, 1982."

EFFECTIVE DATE OF 1981 AMENDMENTS

Section 3(g) of Pub. L. 97-123 provided that:

"(1) Except as provided in paragraph (2), this section (and the amendments made by this section) [amending sections 3121 and 3231 of this title and section 409 of Title 42, The Public Health and Welfare, and enacting provision set out as notes under sections 3101 and 3121 of this title] shall apply to remuneration paid after December 31, 1981.

"(2) This section (and the amendments made by this section) shall not apply with respect to any payment made by a third party to an employee pursuant to a contractual relationship of an employer with such third party entered into before December 14, 1981, if— "(A) coverage by such third party for the group in which such employee falls ceases before March 1, 1982, and

"(B) no payment by such third party is made to such employee under such relationship after February 28, 1982."

Amendment by Pub. L. 97-34 applicable to remuneration paid after Dec. 31, 1981, see section 124(f) of Pub. L. 97-34, set out as a note under section 44A of this title.

EFFECTIVE Date of 1980 AMENDMENTS

Section 1141(c) of Pub. L. 96-499 provided that:

"(1) IN GENERAL.-Except as provided in paragraph (2), the amendments made by this section (amending sections 3121 and 3306 of this title and section 409 of Title 42, The Public Health and Welfare] shall apply with respect to remuneration paid after December 31, 1980.

**(2) EXCEPTION FOR State and local GOVERNMENTS."(A) The amendments made by this section (insofar as they affect the application of section 218 of the Social Security Act [section 418 of Title 42]) shall not apply to any payment made before January 1, 1984, by any governmental unit for positions of a kind for which all or a substantial portion of the social security employee taxes were paid by such governmental unit (without deduction from the remuneration of the employee) under the practices of such governmental unit in effect on October 1, 1980. "(B) For purposes of subparagraph (A), the term 'social security employee taxes' means the amount required to be paid under section 218 of the Social Security Act [section 418 of Title 42] as the equivalent of the taxes imposed by section 3101 of the Internal Revenue Code of 1954.

"(C) For purposes of subparagraph (A), the term 'Governmental unit' means a State or political subdivision thereof within the meaning of section 218 of the Social Security Act [section 418 of Title 42]." Section 101(b)(1)(E) of Pub. L. 96–222 provided that: "The amendments made by subparagraph (B) of subsection (a)(10) [amending sections 3121 and 3306 of this title] shall apply to payments made on or after January 1, 1979."

EFFECTIVE DATE OF 1978 AmendmenTS Amendment by Pub. L. 95-600 applicable with respect to taxable years beginning after Dec. 31, 1978, see section 164(d) of Pub. L. 95-600, set out as an Effective Date note under section 127 of this title.

Section 3(d) of Pub. L. 95-472, provided that: "The amendments made by this section [amending sections 3121 and 3306 of this title, and section 409 of Title 42, the Public Health and Welfare] shall apply with respect to taxable years beginning after December 31, 1976."

EFFECTIVE Date of 1977 AMENDMENT

Section 312(h) of Pub. L. 95-216 provided that: "The amendments made by subsections (a), (b), (d), (e), (f), and (g) of this section [amending this section and provisions set out as a note under this section] shall be effective as though they had been included as a part of the amendments made to section 3121(k) of the Internal Revenue Code of 1954 by the first section of Public Law 94-563 [which enacted subsec. (k)(4) to (8) of this section] (or, in the case of the amendments made by subsection (e), as a part of section 3 of such Public Law)."

Section 314(c) of Pub. L. 95-216 provided that: "The amendments made by this section [enacting subsec. (s) of this section and subsec. (p) of section 3306 of this title] shall apply with respect to wages paid after December 31, 1978."

Enactment of subsec. (t) of this section by Pub. L. 95-216 applicable with respect to wages paid with respect to employment performed in months after Dec. 1977, see section 315(c) of Pub. L. 95-216, set out as a note under section 3111 of this title.

Section 356(e) of Pub. L. 95-216 provided that: "The amendments made by this section [amending subsecs. (a)(7)(C), (10), (14)-(16), (b)(10), (17)(A), (g)(4)(B) of this section] shall apply with respect to remuneration paid and services rendered after December 31, 1977."

EFFECTIVE Date of 1976 AMENDMENTS

Section 1(d) of Pub. L. 94-563 provided that: "The amendments made by this section [amending subsec. (b)(8)(B) of this section and section 410(a)(8)(B) of Title 42, The Public Health and Welfare, and enacting subsecs. (k)(4) to (8) of this section], shall apply with respect to services performed after 1950, to the extent covered by waiver certificates filed or deemed to have been filed under section 3121(k)(4) or (5) of the Internal Revenue Code of 1954 (as added by such amendments)."

Section 1207(f)(4) of Pub. L. 94-455, as amended by Pub. L. 95-600, title VII, § 701(z)(1), Nov. 6, 1978, 92 Stat. 2921, provided that:

"(A) The amendments made by paragraphs (1)(A) and (2)(A) of subsection (e) [enacting subsec. (b)(20) of this section and section 410(a)(20) of Title 42, The Public Health and Welfare] shall apply to services performed after December 31, 1954. The amendments made by paragraphs (1)(B), (1)(C), and (2)(B) of such subsection [enacting sections 1401(c)(2)(F) and 3401(a)(7) of this title and section 411(c)(2)(F) of Title 42] shall apply to taxable years ending after December 31, 1954. The amendments made by paragraph (3) of such subsection [enacting section 6050A and amending section 6652(b) of this title] shall apply to calendar years beginning after the date of the enactment of this Act [Oct. 4, 1976].

"(B) Notwithstanding subparagraph (A), if the owner or operator of any boat treated a share of the boat's catch of fish or other aquatic animal life (or a share of the proceeds therefrom) received by an individual after December 31, 1954, and before the date of the enactment of this act [Oct. 4, 1976] for services performed by such individual after December 31, 1954, on such boat as being subject to the tax under chapter 21 of the Internal Revenue Code of 1954 [this chapter], then the amendments made by paragraphs (1)(A)

and (B) and (2) of subsection (c) shall not apply with respect to such services performed by such individual (and the share of the catch, or the proceeds therefrom, received by him for such services)."

Section 701(z)(2) of Pub. L. 95-600 provided that: "The amendments made by paragraph (1) [amending section 1207(f)(4) of Pub. L. 94-455, set out above] shall take effect on October 4, 1976."

Amendment of subsec. (b) by section 1903 of Pub. L. 94-455 applicable with respect to wages paid after Dec. 31, 1976, see section 1903(d) of Pub. L. 94-455, set out as a note under section 3101 of this title.

EFFECTIVE DATE OF 1973 AmendmenTS

Amendment by Pub. L. 93-233 applicable only with respect to remuneration paid after, and taxable years beginning 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 respect to remuneration paid after, and taxable years beginning 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 AMENDMENTS

Amendment of subsec. (a) by Pub. L. 92-603 applicable in the case of any payment made after December 1972, see sections 122(c) and 138(c) of Pub. L. 92-603, set out as notes under section 409 of Title 42, The Public Health and Welfare.

Amendment of subsec. (a)(9) by section 104(i) of Pub. L. 92-603 applicable only with respect to payments after 1974, see section 104(j) of Pub. L. 92-603, set out as a note under section 414 of Title 42.

Enactment of subsec. (b)(7)(D) by section 128(b) of Pub. L. 92-603 applicable with respect to service performed on and after the first day of the calendar quarter which begins on or after Oct. 30, 1972, see section 128(c) of Pub. L. 92-603, set out as a note under section 410 of Title 42.

Amendment of subsec. (b)(10)(B) by section 129(a)(2) of Pub. L. 92-603 applicable to services performed after Dec. 31, 1972, see section 129(b) of Pub. L. 92-603, set out as a note under section 410 of Title 42.

Amendment by Pub. L. 92-336 applicable only with respect 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.

EFFECTIVE DATE OF 1971 Amendment Amendment by Pub. L. 92-5 applicable only with respect to remuneration paid after Dec. 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 1969 AMENDMENT

Amendment of subsec. (k) by Pub. L. 91-172 applicable with respect to tax returns the date prescribed by law for filing of which is after Dec. 31, 1969, see section 943(d) of Pub. L. 91-172, set out as a note under section 6651 of this title.

EFFECTIVE DATE OF 1968 AmendmenT Amendment of subsec. (a)(1) by section 108(b) of Pub. L. 90-248 applicable only with respect 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.

Section 504(d) of Pub. L. 90-248 provided that: "The amendments made by this section [adding subsec. (a)(13) of this section and amending section 3306(b) of this title and section 409 of Title 42] shall apply with respect to remuneration paid after the date of the enactment of this Act [Jan. 2, 1968]."

Amendment of subsec. (b)(3)(B) by section 123(b) of Pub. L. 90-248 applicable with respect to services performed after Dec. 31, 1967, see section 123(c) of Pub. L. 90-248, set out as a note under section 410 of Title 42.

EFFECTIVE DATE OF 1965 AmendmenT Amendment of subsecs. (a) and (q) by section 313 of Pub. L. 89-97 applicable only with respect to tips received by employees after 1965, see section 313(f) of Pub. L. 89-97, set out as an Effective Date note under section 6053 of this title.

Amendment of subsecs. (b)(6)(C)(iv) and (b)(13) by Pub. L. 89-97 applicable only with respect to services performed after 1965, see section 311(c) of Pub. L. 89-97, set out as an Effective Date of 1965 Amendment note under section 410 of Title 42, The Public Health and Welfare.

Amendment of subsection (b)(7) by section 317 of Pub. L. 89-97 applicable with respect to services performed after the quarter ending September 30, 1965, and after the quarter in which the Secretary of the Treasury receives a certification from the Commissioners of the District of Columbia expressing their desire to have the insurance system established by sections 401 et seq. and 1395c et seq. of Title 42 extended to the officers and employees coming under the provisions of such amendments, see section 317(g) of Pub. L. 89-97, set out as a note under section 410 of Title 42.

Section 316(a)(2) of Pub. L. 89-97 provided that: "The amendment made by paragraph (1) [amending subsec. (k)(1)(B)(iii) of this section] shall apply in the case of any certificate filed under section 3121(k)(1)(A) of such Code after the date of the enactment of this Act [July 30, 1965]."

Section 320(c) of Pub. L. 89-97 provided that: "The amendments made by subsections (a)(1) and (a)(3)(A) [amending sections 409(a)(3)(4) and 413(a)(2)(ii) of Title 42], and the amendments made by subsection (b) (except paragraph (1) thereof) [amending subsec. (a)(1) of this section and sections 3122, 3125(a), (b), 6413(c)(1) and 6413(c)(2)(A) of this title], shall apply only with respect to remuneration paid after December 1965. The amendments made by subsections (a)(2), (a)(3)(B), and (b)(1) [amending section 1402(b)(1), (c) and (d) of this title and sections 411(b)(1)(C), (D) and 413(a)(2)(ii) of Title 42] shall apply only with respect to taxable years ending after 1965. The amendment made by subsection (a)(4) [amending section 415(e)(1) of Title 42] shall apply only with respect to calendar years after 1965."

EFFECTIVE DATE OF 1964 AMENDMENTS

Section 4(d) of Pub. L. 88-650 provided that: "The amendments made by this section [amending sections 3121 and 3306 of this title and section 409 of Title 42, The Public Health and Welfare] shall apply with respect to remuneration paid on or after the first day of the first calendar month which begins more than ten days after the date of the enactment of this Act (Oct. 13, 1964]."

Amendment of subsec. (a)(5), by Pub. L. 88-272 applicable to remuneration paid after Dec. 31, 1962, see section 220(d) of Pub. L. 88-272, set out as an Effective Date note under section 406 of this title.

EFFECTIVE DATE OF 1961 AMENDMENTS Section 202(c) of Pub. L. 87-293 provided that: "The amendments made by subsections (a) and (b) of this section [amending sections 3121, 3122, and 6051 of this title and sections 405, 409, and 410 of Title 42, The Public Health and Welfare] shall apply with respect to service performed after the date of the enactment of this Act [Sept. 22, 1961]. In the case of any individual who is enrolled as a volunteer or volunteer leader under section 16(a) of this Act (section 2515(a) of Title 22, Foreign Relations and Intercourse] such amendments shall apply with respect to services performed on or after the effective date of such enrollment."

Section 202(c) of Pub. L. 87-293 repealed by Pub. L. 89-572, § 5(a), Sept. 13, 1966, 80 Stat. 765. Such repeal not deemed to affect amendments contained in such

provisions, see section 5(b) of Pub. L. 89-572, set out as a note under former section 2515 of Title 22.

Section 110(h)(3) of Pub. L. 87-256 provided that: "The amendments made by subsections (e) and (f) of this section [amending sections 3121 and 3306 of this title and section 410 of Title 42, The Public Health and Welfare] shall apply with respect to service performed after December 31, 1961."

EFFECTIVE DATE OF 1960 AMENDMENTS Amendment of subsec. (b)(3) by Pub. L. 86-778 applicable only with respect to services performed after 1960, see section 104(c) of Pub. L. 86-778, set out as a note under section 410 of Title 42, The Public Health and Welfare.

Amendment of subsec. (b)(7) by Pub. L. 86-778 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 certification 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, section 401 et seq. of Title 42, extended to the officers and employees of such Government and such political subdivisions and instrumentalities, 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 foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary 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, section 401 et seq. of Title 42, extended to the officers and employees of such Government and such political subdivisions and instrumentalities, see section 103(v)(1) of Pub. L. 86-778, set out as a note under section 402 of Title 42, and the amendment of subsec. (b)7) of this section applicable only as expressly provided therein, see section 103(v)(2) of Pub. L. 86-778, set out as a note under section 402 of Title 42.

Enactment of subsec. (b)(18) and amendment of subsec. (e) by Pub. L. 86-778 applicable only with respect to service performed after 1960, see section 103(v)(1) of Pub. L. 86-778, set out as a note under section 402 of Title 42.

Section 18(k) of Pub. L. 86-624 provided that: "The amendments contained in subsections (a) through (j) of this section [amending sections 2202, 3121, 3306, 4221, 4233, 4262, 4502, 4774, 7653, and 7701 of this title] shall be effective as of August 21, 1959."

Section 105(d) of Pub. L. 86-778 provided that: "(1) The amendments made by subsection (a) [amending subsec. (k)(1)(A), (E) of this section] shall apply only with respect to certificates filed under section 3121(k)(1) of the Internal Revenue Code of 1954 after the date of the enactment of this Act [Sept. 13, 1960].

"(2) No monthly benefits under title II of the Social Security Act [section 401 et seq. of Title 42, The Public Health and Welfare] for the month in which this Act is enacted or any prior month shall be payable or increased by reason of the provisions of subsections (b) and (c) of this section or the amendments made by such subsections [adding section 1402(g) of this title and enacting notes under this section and 1402 of this title], and no lump-sum death payment under such title shall be payable or increased by reason of such provisions or amendments in the case of any individual who died prior to the date of the enactment of this Act [Sept. 13, 1960]."

EFFECTIVE Date of 1959 AMENDMENTS Amendment by Pub. L. 86-168 effective Jan. 1, 1960, see section 203(c) of Pub. L. 86-168.

Section 22(i) of Pub. L. 86-70 provided that: "The amendments contained in subsections (a) through (h) of this section [amending sections 2202, 3121(e)(1), 3306(j), 4221(d)(4), 4233(b), 4262(c)(1), 4502(5), 4774, 7621(b), 7653(d), and 7701(a)(9), (10) of this title] shall be effective as of January 3, 1959."

EFFECTIVE DATE OF 1958 AmendmenT

Section 402(e) of Pub. L. 85-840 provided that: "The amendments made by subsections (b) and (c) [amending subsec. (a) of this section and section 3122 of this title] shall be applicable only with respect to remuneration paid after 1958."

Section 404(b) of Pub. L. 85-840 provided that: "The amendment made by subsection (a) [amending subsec. (b)(1) of this section] shall apply with respect to service performed after 1958."

Section 405(c) of Pub. L. 85-840 provided that: "The amendments made by subsections (a) and (b) (amending subsec. (b)(8)(B) and (k)(1) of this section] shall apply with respect to certificates filed under section 3121(k)(1) of the Internal Revenue Code of 1954 after the date of enactment of this Act [August 28, 1958] and requests filed under subparagraph (F) of such section after such date."

EFFECTIVE DATE of 1956 AMENDMENT

Section 201(m) of act Aug. 1, 1956, ch. 836, provided that:

"(1) The amendments made by subsection (a) [adding section 3113 of this title] and paragraph (1) of subsection (h) [amending subsec. (a)(8)(B) of this section] shall apply with respect to remuneration paid after 1956. The amendment made by subsection (b) [amending subsec. (a)(9) of this section] shall apply with respect to remuneration paid after October 1956. The amendments made by subsection (c) [amending subsec. (b)(1)(B) of this section] and paragraph (2) of subsection (h) [amending subsec. (o) of this section] shall apply with respect to service performed after 1956. The amendments made by paragraphs (1) and (2) of subsection (d) [amending subsecs. (b)(6)(B)(ii) and (b)(6)(C)(vi) of this section] shall apply with respect to service with respect to which the amendments made by paragraphs (1) and (2) of subsection (b) of section 104 of this Act [amending sections 410(a)(6)(B)(ii) and 410(a)(6)(C)(vi) of Title 42, The Public Health and Welfare] apply. The amendments made by paragraph (1) of subsection (e) [amending subsec. (b)(16) of this section] shall apply with respect to service performed after 1954. The amendment made by paragraph (3) of such subsection shall [amending section 1402(c)(2) of this title] apply with respect to taxable years ending after 1954. The amendments made by paragraph (2) of subsection (e) [amending section 1402(a)(1) of this title] and by subsection (f) [amending section 1402(c)(5) of this title] shall apply with respect to taxable years ending after 1955. The amendment made by subsection (i) [amending section 1402(a) of this title] shall apply with respect to taxable years ending on or after December 31, 1956. The amendment made by subsection (7) [amending the fifth sentence of subsec. (k)(1) of this title] shall apply with respect to certificates filed after 1956 under section 3121(k) of the Internal Revenue Code of 1954.

"(2)(A) Except as provided in subparagraph (B), the amendment made by subsection (g) [amending section 1402(a)(8)(B) of this title] shall apply only with respect to taxable years ending after 1956.

"(B) Any individual who, for a taxable year ending after 1954 and prior to 1957, had income which by reason of the amendment made by subsection (g) would have been included within the meaning of ‘net earnings from self-employment' (as such term is defined in section 1402(a) of the Internal Revenue Code of 1954), if such income had been derived in a taxable year ending after 1956 by an individual who had filed a waiver certificate under section 1402(e) of such

Code, may elect to have the amendment made by subsection (g) apply to his taxable years ending after 1954 and prior to 1957. No election made by any individual under this subparagraph shall be valid unless such individual has filed a waiver certificate under section 1402(e) of such Code prior to the making of such election or files a waiver certificate at the time he makes such election.

"(C) Any individual described in subparagraph (B) who has filed a waiver certificate under section 1402(e) of such Code prior to the date of enactment of this Act [Aug. 1, 1956], or who files a waiver certificate under such section on or before the due date of his return (including any extension thereof) for his last taxable year ending prior to 1957, must make such election on or before the due date of his return (including any extension thereof) for his last taxable year ending prior to 1957, or before April 16, 1957, whichever is the later.

"(D) Any individual described in subparagraph (B) who has not filed a waiver certificate under section 1402(e) of such Code on or before the due date of his return (including any extension thereof) for his last taxable year ending prior to 1957 must make such election on or before the due date of his return (including any extension thereof) for his first taxable year ending after 1956. Any individual described in this subparagraph whose period for filing a waiver certificate under section 1402(e) of such Code has expired at the time he makes such election may, notwithstanding the provisions of paragraph (2) of such section, file a waiver certificate at the time he makes such election.

"(E) An election under subparagraph (B) shall be made in such manner as the Secretary of the Treasury or his delegate shall prescribe by regulations. Notwithstanding the provisions of paragraph (3) of section 1402(e) of such Code, the waiver certificate filed by an individual who makes an election under subparagraph (B) (regardless of when filed) shall be effective for such individual's first taxable year ending after 1954 in which he had income which by reason of the amendment made by subsection (g) would have been included within the meaning of 'net earnings from self-employment' (as such term is defined in section 1402(a) of such Code), if such income had been derived in a taxable year ending after 1956 by an individual who had filed a waiver certificate under section 1402(e) of such Code, or for the taxable year prescribed by such paragraph (3) of section 1402(e), if such taxable year is earlier, and for all succeeding taxable years.

"(F) No interest or penalty shall be assessed or collected for failure to file a return within the time prescribed by law, if such failure arises solely by reason of an election made by an individual under subparagraph (B), or for any underpayment of the tax imposed by section 1401 of such Code arising solely by reason of such election, for the period ending with the date such individual makes an election under subparagraph (B). "(3) Any tax under chapter 2 of the Internal Revenue Code of 1954 [section 1401 et seq. of this title] which is due, solely by reason of the enactment of subsection (f) (amending section 1402(c)(5) of this title], or paragraph (2) of subsection (e), of this section [amending section 1402(a)(1) of this title], for any taxable year ending on or before the date of the enactment of this Act [August 1, 1956] shall be considered timely paid if payment is made in full on or before the last day of the sixth calendar month following the month in which this Act is enacted (August 1956]. In no event shall interest be imposed on the amount of any tax due under such chapter solely by reason of the enactment of subsection (f), or paragraph (2) of subsection (e), of this section for any period before the day after the date of enactment of this Act [August 1, 1956].

"(4) Any tax due under chapter 21 of the Internal Revenue Code of 1954 [this chapter] which is due, solely by reason of the enactment of subsection (d)

[amending subsecs. (b)(6)(B)(ii) and (b)(6)(C)(vi) of this section] and an effective date prescribed pursuant to paragraph (2)(B) or (2)(C) of section 104(i) [set out as a note under section 410 of Title 42, The Public Health and Welfare], for any calendar quarter beginning prior to the day on which the Secretary of Health, Education, and Welfare approves the plan which prescribes such effective date shall be considered timely paid if payment is made in full on or before the last day of the sixth calendar month following the month in which such plan is approved. In no event shall interest be imposed on the amount of any such tax due under such chapter for any period before the day on which the Secretary of Health, Education, and Welfare approves such plan."

Subsecs. (i), (m), and (n), as amended by act Aug. 1, 1956, ch. 837, effective Jan. 1, 1957.

EFFECTIVE Date of 1954 Amendment

Section 204(c) of act Sept. 1, 1954, provided that the amendments to subsec. (a) by said act shall be applicable only with respect to remuneration paid after 1954. Section 205(f) of act Sept. 1, 1954, provided that the amendments to subsec. (b)(4), (6)(B), (6)(C), (14), and (15) made by said act shall be applicable only with respect to services performed after 1954 and amendments to subsec. (b)(1) and (3) should be applicable only with respect to services (whether performed after 1954 or prior to 1955) for which the remuneration is paid after 1954.

Section 206(b) of act Sept. 1, 1954, provided that the amendment to subsec. (d)(3)(C) by said act shall be applicable only with respect to services performed after 1954.

REPEALS; AMENDMENTS AND APPLICATION OF
AMENDMENTS UNAFFECTED

Section 202(a)(1), (2) of Pub. L. 87-293, cited as a credit to this section, was repealed by Pub. L. 89-572, § 5(a), Sept. 13, 1966, 80 Stat. 765. Such repeal not deemed to affect amendments to this section contained in such provisions, and continuation in full force and effect until modified by appropriate authority of all determinations, authorization, regulations, orders, contracts, agreements, and other actions issued, undertaken, or entered into under authority of the repealed provisions, see section 5(b) of Pub. L. 89-572, set out as a note under section 2515 of Title 22, Foreign Relations and Intercourse.

TRANSFER OF FUNCTIONS

All functions of Public Health Service, of the Surgeon General of the Public Health Service, and of all other officers and employees of the Public Health Service, and all functions of all agencies of or in the Public Health Service transferred to Secretary of Health, Education, and Welfare by 1966 Reorg. Plan No. 3, 31 F.R. 8855, 80 Stat. 1610, effective June 25, 1966, set out in the Appendix to Title 5, Government Organization and Employees. The Secretary of Health, Education, and Welfare was redesignated the Secretary of Health and Human Services by section 3508 of Title 20, Education.

The Coast and Geodetic Survey was consolidated with the National Weather Bureau in 1965 to form the Environmental Science Services Administration by Reorg. Plan No. 2 of 1965, eff. July 13, 1965, 30 F.R. 8819, 79 Stat. 1318, set out in the Appendix to Title 5, Government Organization and Employees. The Commissioned Officer Corps of the Environmental Science Services Administration was changed to the Commissioned Officer Corps of the National Oceanic and Atmospheric Administration, see 1970 Reorg. Plan No. 4. § 4(d), eff. Oct. 3, 1970, 35 F.R. 15627, 84 Stat. 2090, set out in the Appendix to Title 5.

SUBVERSIVE ACTIVITIES CONTROL BOARD

The Subversive Activities Control Board was established by act Sept. 23, 1950, ch. 1024, § 12, 64 Stat. 977 and ceased to operate June 30, 1973.

COVERAGE OF FEDERAL HOME LOAN BANK EMPLOYEES For provisions affecting the coverage of Federal Home Loan Bank employees under subsec. (b)(6)(B)(ii) of this section, see section 125(a) of Pub. L. 92-603, set out as a note under section 410 of Title 42, The Public Health and Welfare.

REGULATIONS Governing THIRD PARTY WITHHOLDING OF EMPLOYEE PORTION OF TAXES

Section 3(d) of Pub. L. 97-123 provided that: "(1) The regulations prescribed under the last sentence of section 3121(a) of the Internal Revenue Code of 1954, and the regulations prescribed under subparagraph (D) of section 3231(e)(4) of such Code, shall provide procedures under which, if (with respect to any employee) the third party promptly

"(A) withholds the employee portion of the taxes involved,

"(B) deposits such portion under section 6302 of such Code, and

"(C) notifies the employer of the amount of the wages or compensation involved,

the employer (and not the third party) shall be liable for the employer portion of the taxes involved and for meeting the requirements of section 6051 of such Code (relating to receipts for employees) with respects to the wages or compensation involved.

"(2) For purposes of paragraph (1)—

"(A) the term 'employer' means the employer for whom services are normally rendered,

"(B) the term 'taxes involved' means, in the case of any employee, the taxes under chapters 21 and 22 which are payable solely by reason of the parenthetical matter contained in subparagraph (B) of section 3121(a)(2) of such Code, or solely by reason of paragraph (4) of section 3231(e) of such Code, and "(C) the term 'wages or compensation involved' means, in the case of any employee, wages or compensation with respect to which taxes described in subparagraph (B) are imposed."

PAYMENTS Under State TEMPORARY DISABILITY LAW TO BE TREATed as RemunerATION FOR SERVICE Section 3(e) of Pub. L. 97-123 provided that: "For purposes of applying section 209 of the Social Security Act [section 409 of Title 42, The Public Health and Welfare], section 3121(a) of the Internal Revenue Code of 1954, and section 3231(e) of such Code with respect to the parenthetical matter contained in section 209(b)(2) of the Social Security Act or section 3121(a)(2)(B) of the Internal Revenue Code of 1954, or with respect to section 3231(e)(4) of such Code (as the case may be), payments under a State temporary disability law shall be treated as remuneration for service."

WAIVER OF EXEMPTION FROM SOCIAL SECURITY TAXES BY CERTAIN ORGANIZATIONS

Pub. L. 96-605, title IV, § 401, Dec. 28, 1980, 94 Stat. 3531, provided that:

**(a) WAIVER CERTIFICATE.

"(1) IN GENERAL.-Notwithstanding any other provision of law, any waiver certificate filed by a qualified corporation (hereinafter in this section referred to as the corporation') under section 3121(k)(1) of the Internal Revenue Code of 1954 (relating to waiver of exemption from social security taxes by certain organizations) shall be deemed not to be effective, for purposes of the taxes imposed by section 3101 of such Code, with respect to any wages

**(A) paid by the Corporation to any employee thereof after December 31, 1972, and before April 1, 1975, if the Corporation furnishes to the Secre

tary of the Treasury or his delegate evidence reasonably satisfactory to him that the Corporation as refunded, prior to February 1, 1977, to such employee (or to his survivors or estate) the full amount of the taxes imposed by section 3101 of such Code on such wages, or

"(B) paid after March 31, 1975, and prior to July 1, 1977, by the Corporation to an individual as an employee of the Corporation, if the Corporation furnishes to the Secretary of the Treasury or his delegate evidence reasonably satisfactory to him that (i) such individual was not an employee of the Corporation on June 30, 1978, and (ii) no amount of the taxes imposed by section 3101 of such Code on such wages were withheld by the Corporation from such wages.

“(2) APPLICATION OF PARAGRAPH (1).—

"(A) EVIDENCE TO BE SUBMITTED TO SECRETARY.— The provisions of paragraph (1) shall not apply to wages described in subparagraph (A) or (B) of such paragraph unless, prior to the close of the oneyear period which begins on the date of the enactment of this Act [Dec. 28, 1980], the Corporation furnishes to the Secretary of the Treasury or his delegate the evidence referred to in either such subparagraph.

"(B) TAX NOT IMPOSED.—If the provisions of paragraph (1) apply with respect to any wages paid by the Corporation to an employee thereof, no taxes imposed on such wages by section 3101 of the Internal Revenue Code of 1954 shall be payable, and no interest or penalty with respect to the imposition of taxes by such section on such wages (or with respect to the imposition of taxes by such section or section 3111 of such Code on any wages paid by the Corporation prior to January 1, 1978) shall be imposed or collected.

"(C) CREDIT AGAINST TAX.-Under regulations prescribed by the Secretary, there shall be allowed as a one-time credit against the tax imposed on the Corporation under section 3101 or 3111 of the Internal Revenue Code of 1954 (and any interest or penalties imposed thereon) an amount equal to the sum of

"(i) all amounts of tax imposed by section 3101 of such Code which have been paid by the Corporation with respect to wages to which paragraph (1) applies, and

"(ii) all amounts paid by such Corporation as a penalty or as interest with respect to the tax imposed by section 3101 or 3111 of such Code on such wages.

"(b) TREATMENT FOR PURPOSES OF SOCIAL SECURITY ACT. In the administration of titles II and XVIII of the Social Security Act [sections 401 et seq. and 1395 et seq. of Title 42, The Public Health and Welfare], any wages paid to any individual to which the provisions of subsection (a) apply shall be treated as wages (within the meaning of section 209 of such Act) [section 409 of Title 42] for purposes of determining

"(1) entitlement to, or amount of, any insurance benefit payable to such individual or any other person on the basis of the wages and self-employment income of such individual, or

"(2) entitlement of such individual to benefits under title XVIII of such Act [section 1395 et seq. of Title 421 or entitlement of any other person to such benefits on the basis of the wages and self-employment income of such individual.

"(c) QUALIFIED CORPORATION DEFINED.-For purposes of this section, the term 'qualified corporation' means any corporation which—

"(1) filed a waiver certificate under section 3121 of the Internal Revenue Code of 1954 during 1968;

"(2) filed a second waiver certificate under such section during 1975 believing that no other waiver certificate had been filed;

"(3) received a refund of the taxes imposed by sections 3101 and 3111 of such Code with respect to cer