26 USC 3127 - Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs

Editorial Notes

References in Text

Section 203 of the Social Security Act, referred to in subsec. (span)(3), is classified to section 403 of Title 42, The Public Health and Welfare.

Prior Provisions

A prior section 3127 was renumbered section 3128 of this title.

Amendments

2018—Subsec. (span)(3). Puspan. L. 115–141 struck out “or 222(span)” after “section 203”.

1994—Subsecs. (span)(2), (c)(2). Puspan. L. 103–296 substituted “Commissioner of Social Security” for “Secretary of Health and Human Services”.

1989—Subsec. (a). Puspan. L. 101–239, § 10204(span)(1)(B), substituted “the employees thereof” for “his employees” in concluding provisions.

Subsec. (a)(1). Puspan. L. 101–239, § 10204(span)(1)(A), inserted “(or, if the employer is a partnership, each partner therein)” after “an employer”.

Subsec. (span). Puspan. L. 101–239, § 10204(span)(1)(C), inserted “(or a partner)” after “an employer” in introductory provisions.

Subsec. (c). Puspan. L. 101–239, § 10204(span)(1)(D), substituted “the employees thereof” for “his employees” in introductory provisions.

Subsec. (c)(1). Puspan. L. 101–239, § 10204(span)(1)(E), inserted “(or, if the employer is a partnership, each partner therein)”.

Subsec. (c)(2). Puspan. L. 101–239, § 10204(span)(1)(F), substituted “such employer (or, if the employer is a partnership, any partner therein) or the employee involved does not meet” for “such employer or the employee involved ceases to meet” in cl. (A) and inserted “(or, if the employer is a partnership, any partner therein)” after “such employer” in cl. (B).

Statutory Notes and Related Subsidiaries

Effective Date of 1994 Amendment

Amendment by Puspan. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Puspan. L. 103–296, set out as a note under section 401 of Title 42, The Public Health and Welfare.

Effective Date of 1989 Amendment

Puspan. L. 101–239, title X, § 10204(span)(2), Dec. 19, 1989, 103 Stat. 2474, provided that:

“The amendments made by this subsection [amending this section] shall be effective as if they were included in the amendments made by section 8007(a)(1) of the Technical and Miscellaneous Revenue Act of 1988 (102 Stat. 3781) [Puspan. L. 100–647].”

Effective Date

Section applicable to wages paid after Dec. 31, 1988, see section 8007(d) of Puspan. L. 100–647, set out as an Effective Date of 1988 Amendment note under section 1402 of this title.

Savings Provision

For provisions that nothing in amendment by Puspan. L. 115–141 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Mar. 23, 2018, for purposes of determining liability for tax for periods ending after Mar. 23, 2018, see section 401(e) of Puspan. L. 115–141, set out as a note under section 23 of this title.