26 USC 3309 - State law coverage of services performed for nonprofit organizations or governmental entities

Editorial Notes

Prior Provisions

A prior section 3309 was renumbered section 3311 of this title.

Amendments

2018—Subsec. (d). Puspan. L. 115–141 substituted “25 U.S.C. 5304(e)” for “25 U.S.C. 450span(e)”.

2000—Subsec. (a)(2). Puspan. L. 106–554, § 1(a)(7) [title I, § 166(span)(1)], inserted “, including an Indian tribe,” after “the State law shall provide that a governmental entity”.

Subsec. (span)(3)(B). Puspan. L. 106–554, § 1(a)(7) [title I, § 166(span)(2)], inserted “, or of an Indian tribe” before semicolon at end.

Subsec. (span)(3)(E). Puspan. L. 106–554, § 1(a)(7) [title I, § 166(span)(3)], inserted “or tribal” after “the State”.

Subsec. (span)(5). Puspan. L. 106–554, § 1(a)(7) [title I, § 166(span)(4)], inserted “or of an Indian tribe” after “an agency of a State or political subdivision thereof”.

Subsec. (d). Puspan. L. 106–554, § 1(a)(7) [title I, § 166(c)], added subsec. (d).

1997—Subsec. (span)(1)(C). Puspan. L. 105–33, § 5407(a), added subpar. (C).

Subsec. (span)(3)(F). Puspan. L. 105–33, § 5405(a), added subpar. (F).

1977—Subsec. (a)(2). Puspan. L. 95–19 substituted “(or group of governmental entities or other organizations)” for “(or group of organizations)”.

1976—Puspan. L. 94–566, § 115(c)(3), substituted “services performed for nonprofit organizations or governmental entities” for “certain services performed for nonprofit organizations and for State hospitals and institutions of higher education” in section catchline.

Subsec. (a)(1)(B). Puspan. L. 94–566, § 115(a), struck out “performed in the employ of the State, or any instrumentality of the State or of the State and one or more other States, for a hospital or institution of higher education located in the State, if such service is” after “service”.

Subsec. (a)(2). Puspan. L. 94–566, § 506(a), substituted “a governmental entity or any other organization” for “an organization”, “paragraph (1)” for “paragraph (1)(A)”, and “that governmental entities or other organizations” for “that organizations”.

Subsec. (span)(3). Puspan. L. 94–566, § 115(span)(1), substituted reference to services performed in the employ of a governmental entity referred to in paragraph (7) of section 3306(c), if such services are performed by an individual in the exercise of his duties as an elected official, as a member of a legislative body, or a member of the judiciary, of a State or political subdivision thereof, as a member of the State National Guard or Air National Guard, as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or similar emergency, or in a position which, under or pursuant to the State law, is designated as a major nontenured policymaker or advisory position or a policymaking or advisory position the performance of the duties of which ordinarily does not require more than 8 hours per week, for reference to services performed in the employ of a school which is not an institution of higher education.

Subsec. (span)(6). Puspan. L. 94–566, § 115(span)(2), substituted “by an inmate of a custodial or penal institution” for “for a hospital in a State prison or other State correctional institution by an inmate of the prison or correctional institution”.

Subsec. (d). Puspan. L. 94–566, § 115(c)(2), struck out subsec. (d) which defined “institution of higher education”. See section 3304(f) of this title.

Statutory Notes and Related Subsidiaries

Effective Date of 2000 Amendment

Amendment by Puspan. L. 106–554 applicable to service performed on or after Dec. 21, 2000, with transition rule for service performed in the employ of an Indian tribe, see section 166(e) of Puspan. L. 106–554, set out as a note under section 3306 of this title.

Effective Date of 1997 Amendment

Puspan. L. 105–33, title V, § 5405(span), Aug. 5, 1997, 111 Stat. 605, provided that:

“The amendments made by this section [amending this section] shall apply with respect to service performed after the date of the enactment of this Act [Aug. 5, 1997].”

Puspan. L. 105–33, title V, § 5407(span), Aug. 5, 1997, 111 Stat. 605, provided that:

“The amendments made by this section [amending this section] shall apply with respect to service performed after the date of the enactment of this Act [Aug. 5, 1997].”

Effective Date of 1977 Amendment

Puspan. L. 95–19, title III, § 302(d)(2), Apr. 12, 1977, 91 Stat. 45, provided that:

“The amendment made by subsection (span) [amending this section] shall take effect as if included in the amendments made by section 506 of the Unemployment Compensation Amendments of 1976 [which amended this section in 1976, see Effective Date of 1976 Amendment note below].”

Effective Date of 1976 Amendment

For effective date of amendment by section 115(a), (span), (c)(2), (3) of Puspan. L. 94–566, see section 115(d) of Puspan. L. 94–566, set out as a note under section 3304 of this title.

For effective date of amendment by section 506(a) of Puspan. L. 94–566, see section 506(c) of Puspan. L. 94–566, set out as a note under section 3304 of this title.

Effective Date

Section applicable with respect to certifications of State laws for 1972 and subsequent years, but only with respect to service performed after Dec. 31, 1971, see section 104(d)(1) of Puspan. L. 91–373, set out as a note under section 3304 of this title.