References in Text
section 301 of the Social Security
Amendments
of 1972, referred to in subsec. (a)(1), is
section 301 of Pub. L. 92–603, title III, Oct. 30, 1972, 86 Stat. 1465, which enacted sections
1381 to
1382e and 1383 to 1383c of this title. The Internal Revenue Code of 1986, referred to in subsec. (a)(9), is classified generally to Title 26, Internal Revenue Code.
Amendments
1997—Subsec. (a)(1). Pub. L. 105–33 substituted “XIX, and XXI” for “and XIX” and “subchapters XIX and XXI” for “subchapter XIX”. 1994—Subsec. (a)(10). Pub. L. 103–296 added par. (10). 1988—Subsec. (a)(1). Pub. L. 100–485 amended last sentence generally. Prior to amendment, last sentence read as follows: “Such term when used in part B of subchapter IV of this chapter also includes American Samoa.” 1987—Subsec. (a)(1). Pub. L. 100–203, § 9135(a)(1), inserted “American Samoa,” after “Guam,”. Pub. L. 100–203, § 9135(b)(1), inserted at end “Such term when used in part B of subchapter IV of this chapter also includes American Samoa.” 1986—Subsec. (a)(3) to (5). Pub. L. 99–514, § 1883(c)(1), realigned margins of pars. (3) to (5). Subsec. (a)(8)(B). Pub. L. 99–514, § 1895(c)(6), amended directory language of Pub. L. 99–272, § 9528(a), and did not involve any change in text. See note below. Pub. L. 99–272, § 9528(a), as amended by Pub. L. 99–514, § 1895(c)(6), struck out “even-numbered” after “November 30 of each” and substituted “for each of the four quarters” for “for each of the eight quarters”. Subsec. (a)(9). Pub. L. 99–514, § 2, substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954” in closing provisions. 1984—Subsec. (a)(6). Pub. L. 98–369, § 2663(j)(1), substituted “means the Secretary of Health and Human Services” for “means the Secretary of Health, Education, and Welfare”. Subsec. (a)(8), (9). Pub. L. 98–369, § 2663(e)(1), realigned margins of pars. (8) and (9). 1982—Subsec. (a)(1). Pub. L. 97–248, § 136(a), inserted “and American Samoa” after “includes the Northern Mariana Islands”. Pub. L. 97–248, § 160(c), substituted “Guam, and the Northern Mariana Islands” for “American Samoa, the Northern Mariana Islands, and the Trust Territory of the Pacific Islands”. 1981—Subsec. (a)(1). Pub. L. 97–35, §§ 2162(a)(1), 2352(b), substituted “American Samoa, the Northern Mariana Islands, and” for “American Samoa and” and inserted provisions that “State” when used in subchapter XIX of this chapter also includes the Northern Mariana Islands and when used in subchapter XX of this chapter also includes the Virgin Islands, American Samoa, the Northern Mariana Islands, and the Trust Territory of the Pacific Islands. Subsec. (a)(9)(D). Pub. L. 97–35, § 2193(c)(2), substituted “subchapters XVIII, and XIX” for “subchapters V, XVIII, and XIX”. 1977—Subsec. (a)(1). Pub. L. 95–142, § 5(l)(2), which directed that second sentence of par. (1) be amended by inserting provision that “State” when used in part B of this subchapter also includes American Samoa and the Trust Territory of the Pacific Islands, was executed by inserting that provision to third sentence. Subsec. (a)(9). Pub. L. 95–142, § 5(c)(2), added par. (9). 1976—Subsec. (a)(1). Pub. L. 94–566 inserted provision that “State”, when used in subchapters III, IX, and XII of this chapter, also includes the Virgin Islands. Subsec. (a)(8)(B). Pub. L. 94–273 substituted “October” for “July” in two places and “November 30” for “August 31”. 1973—Subsec. (a)(1). Pub. L. 93–233 struck out in first sentence references to subchapters I, X, XIV, and XVI of this chapter and inserted third sentence respecting the case of Puerto Rico, the Virgin Islands, and Guam. 1972—Subsec. (a)(1). Pub. L. 92–603 extended benefits of subchapter V of this chapter to American Samoa and the Trust Territory of the Pacific Islands. 1965—Subsec. (a)(1). Pub. L. 89–97 included subchapter XIX of this chapter. 1962—Subsec. (a)(1). Pub. L. 87–543, § 153(a), included in enumeration subchapters XI and XVI of this chapter. Subsec. (a)(2). Pub. L. 87–543, § 153(b), struck out “, the District of Columbia, and the Commonwealth of Puerto Rico” after “the States,”. 1960—Subsec. (a)(1). Pub. L. 86–778 substituted “The term ‘State’, except where otherwise provided, includes the District of Columbia and the Commonwealth of Puerto Rico” for “The term ‘State’ includes Hawaii, and the District of Columbia”, and “includes the Virgin Islands and Guam” for “includes Puerto Rico, the Virgin Islands, and Guam”. Pub. L. 86–624, § 30(d)(1), struck out “Hawaii, and” before “the District of Columbia”. Subsec. (a)(2). Pub. L. 86–778 substituted “means, except where otherwise provided, the States, the District of Columbia, and the Commonwealth of Puerto Rico” for “means the States, Hawaii, and the District of Columbia”. Pub. L. 86–624, § 30(d)(2), struck out “, Hawaii,” before “and the District of Columbia”. Subsec. (a)(8)(A). Pub. L. 86–624, § 30(a)(1), (2), substituted “per capita income of the United States” for “per capita income of the continental United States (including Alaska)”, and struck out provisions which prescribed the Federal percentage for Hawaii as 50 per centum. Subsec. (a)(8)(B). Pub. L. 86–624, § 30(a)(1), substituted “United States” for “continental United States (including Alaska)”. Subsec. (a)(8)(C), (D). Pub. L. 86–624, § 30(a)(3), added subpars. (C) and (D). 1959—Subsec. (a)(1). Pub. L. 86–70, § 32(d)(1), substituted “Hawaii and” for “Alaska, Hawaii, and”. Subsec. (a)(2). Pub. L. 86–70, § 32(d)(2), struck out “Alaska,” before “Hawaii”. Subsec. (a)(8). Pub. L. 86–70, § 32(a), substituted “(including Alaska)” for “(excluding Alaska)” in two places, and “50 per centum for Hawaii” for “50 per centum for Alaska and Hawaii”. 1958—Subsec. (a)(1). Pub. L. 85–840, § 506, included Guam within definition of “State” when used in subchapters I, IV, V, VII, X, and XIV of this chapter. Subsec. (a)(8). Pub. L. 85–840, § 505, added par. (8). 1956—Subsec. (a)(1). Act Aug. 1, 1956, inserted reference to subchapter VII of this chapter. 1950—Subsec. (a)(1). Act Aug. 28, 1950, § 403(a)(1), redefined “State”. Subsec. (a)(6). Act Aug. 28, 1950, § 403(a)(2), defined “Administrator”. Subsec. (a)(7). Act Aug. 28, 1950, § 403(b), added par. (7). 1948—Subsec. (a)(6). Act June 14, 1948, provided for application of usual common-law rules in determining whether a person is an employee. 1946—Subsec. (a)(1). Act Aug. 10, 1946, struck out exception of
section 45b of title 29 and inserted reference to Virgin Islands. 1939—Subsec. (a)(1). Act Aug. 10, 1939, redefined “State”.
Statutory Notes and Related Subsidiaries
Change of Name
“Secretary of Health and Human Services” substituted for “Secretary of Health, Education, and Welfare” in subsec. (a)(6) and (8)(B) pursuant to
section 509(b) of Pub. L. 96–88, which is classified to
section 3508(b) of Title 20, Education.
Effective Date
of 1994 AmendmentAmendment by Pub. L. 103–296 effective Mar. 31, 1995, see
section 110(a) of Pub. L. 103–296, set out as a note under
section 401 of this title.
Effective Date
of 1988 Amendment Pub. L. 100–485, title VI, § 601(d), Oct. 13, 1988, 102 Stat. 2408, provided that: “The
Amendments
made by this section [amending this section and
section 603, 1308, and 1318 of this title] shall become effective on October 1, 1988.”
Effective Date
of 1987 AmendmentAmendment by Pub. L. 100–203 applicable with respect to fiscal years beginning on or after Oct. 1, 1988, see
section 9135(c) of Pub. L. 100–203, set out as a note under
section 623 of this title.
Effective Date
of 1986 AmendmentAmendment by
section 1883(c)(1) of Pub. L. 99–514 effective Oct. 22, 1986, see
section 1883(f) of Pub. L. 99–514, set out as a note under
section 402 of this title. Amendment by
section 1895(c)(6) of Pub. L. 99–514 effective, except as otherwise provided, as if included in enactment of the Consolidated Omnibus Budget Reconciliation Act of 1985, Pub. L. 99–272, see
section 1895(e) of Pub. L. 99–514, set out as a note under
section 162 of Title 26, Internal Revenue Code. Pub. L. 99–272, title IX, § 9528(b), (c), Apr. 7, 1986, 100 Stat. 219, as amended by Pub. L. 99–509, title IX, §§ 9102, 9421(a), Oct. 21, 1986, 100 Stat. 1972, 2065, provided that: “(b)
Effective Date
.—The
Amendments
made by this section [amending this section] shall apply to the Federal percentage (and Federal medical assistance percentage) for fiscal years 1987 and thereafter. Such
Amendments
shall apply without regard to the requirement of
section 1101(a)(8)(B) of the Social Security Act [42 U.S.C. 1301(a)(8)(B)] relating to the promulgation of the Federal percentage prior to November 30 of the year preceding the year in which the new Federal percentage becomes applicable. The Secretary of Health and Human Services shall promulgate such new percentage for fiscal year 1987 as soon as practicable after the date of the enactment of this Act [Apr. 7, 1986]. “(c) Hold Harmless Provision.—Notwithstanding subsection (b), for calendar quarters occurring during fiscal year 1987 and only for purposes of making payments to States under
section 403 and
1903 of the Social Security Act [42 U.S.C. 603, 1396b], the
Amendments
made by subsection (a) [amending this section] shall not apply to a State with respect to either such section if the effect of the [sic] applying the
Amendments
would be to reduce the amount of payment made to the State under that section.” [Pub. L. 99–509, title IX, § 9102, Oct. 21, 1986, 100 Stat. 1972, provided that the amendment made by that section [amending
section 9528(c) of Pub. L. 99–272, set out above] is effective as provided in
section 9421(b) of Pub. L. 99–509. See below.] [Pub. L. 99–509, title IX, § 9421(b), Oct. 21, 1986, 100 Stat. 2065, provided that: “The amendment made by subsection (a) [enacting
section 9528(c) of Pub. L. 99–272, set out above] shall be effective as though it had been included in the Consolidated Omnibus Budget Reconciliation Act of 1985 [Pub. L. 99–272] at the time of its enactment.” ]
Effective Date
of 1984 AmendmentAmendment by Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date, see
section 2664(b) of Pub. L. 98–369, set out as a note under
section 401 of this title.
Effective Date
of 1982 Amendment Pub. L. 97–248, title I, § 136(e), Sept. 3, 1982, 96 Stat. 376, provided that: “The
Amendments
made by this section [amending this section and
section 1308, 1396a, and 1396d of this title] shall become effective on October 1, 1982.” Pub. L. 97–248, title I, § 160(e), Sept. 3, 1982, 96 Stat. 400, provided that: “The
Amendments
made by this section [amending this section and
section 671, 1308, and 1397b of this title] shall be effective as of October 1, 1981.”
Effective Date
of 1981 AmendmentAmendment by
section 2352(a) of Pub. L. 97–35 effective Oct. 1, 1981, except as otherwise explicitly provided, see
section 2354 of Pub. L. 97–35, set out as an
Effective Date
note under
section 1397 of this title. For
Effective Date
, savings, and transitional provisions relating to amendment by
section 2193(c)(2) of Pub. L. 97–35, see
section 2194 of Pub. L. 97–35, set out as a note under
section 701 of this title.
Effective Date
of 1976 AmendmentAmendment by Pub. L. 94–566 effective on the later of Oct. 1, 1976, or the day after the day on which the Secretary of Labor approves under
section 3304(a) of Title 26, Internal Revenue Code, an unemployment compensation law submitted to him by the Virgin Islands for approval, see
section 116(f)(1) of Pub. L. 94–566, set out as a note under
section 3304 of Title 26.
Effective Date
of 1973 Amendment Pub. L. 93–233, § 18(z–2)(2), Dec. 31, 1973, 87 Stat. 974, provided that: “The
Amendments
made by this subsection [amending this section and
section 1315 and
1316 of this title] shall be effective on and after January 1, 1974.”
Effective Date
of 1972 Amendment Pub. L. 92–603, title II, § 272(c), Oct. 30, 1972, 86 Stat. 1451, provided that: “The
Amendments
made by this section [amending this section and
section 1308 of this title] shall apply with respect to fiscal years beginning after June 30, 1971.”
Effective Date
of 1965 Amendment Pub. L. 89–97, title I, § 121(c)(1), July 30, 1965, 79 Stat. 352, provided that the amendment made by that section is effective Jan. 1, 1966.
Effective Date
of 1960 Amendment Pub. L. 86–778, title V, § 541, Sept. 13, 1960, 74 Stat. 985, provided that the amendment made by that section is effective on and after Jan. 1, 1961. Amendment by
section 30(d) of Pub. L. 86–624 effective Aug. 21, 1959, see
section 47(f) of Pub. L. 86–624, set out as a note under
section 201 of this title. Amendment by
section 30(a)(1) of Pub. L. 86–624 applicable in the case of promulgations or computations of Federal shares, allotment percentages, allotment ratios, and Federal percentages, as the case may be, made after Aug. 21, 1959, see Pub. L. 86–624, § 47(a),
July 12, 1960, 74 Stat. 423. Pub. L. 86–624, § 47(b),
July 12, 1960, 74 Stat. 423, provided that: “The
Amendments
made by paragraph (2) of
section 30(a) [amending this section] shall be effective with the beginning of the calendar quarter in which this Act is enacted. The Secretary of Health, Education, and Welfare [now Health and Human Services] shall, as soon as possible after enactment of this Act [
July 12, 1960], promulgate a Federal percentage for Hawaii determined in accordance with the provisions of subparagraph (B) of
section 1101(a)(8) of the Social Security Act [42 U.S.C. 1301(a)(8)(B)], such promulgation to be effective for the period beginning with the beginning of the calendar quarter in which this Act is enacted and ending with the close of
June 30, 1961.”
Effective Date
of 1959 AmendmentAmendment by
section 32(a) of Pub. L. 86–70 applicable in the case of promulgations of Federal shares, allotment percentages, allotment ratios, and Federal percentages, as the case may be, made after satisfactory data are available from the Department of Commerce for a full year on the per capita income of Alaska, and amendment by
section 32(d) of Pub. L. 86–70 effective Jan. 3, 1959, see Pub. L. 86–70, § 47(a), (d), June 25, 1959, 73 Stat. 153.
Effective Date
of 1958 AmendmentFor
Effective Date
of
Amendments
by Pub. L. 85–840, see
section 512 of Pub. L. 85–840, set out as a note under
section 303 of this title.
Effective Date
of 1950 AmendmentAct Aug. 28, 1950, ch. 809, title IV, § 403(a)(3), 64 Stat. 559, provided that: “The amendment made by paragraph (1) of this subsection [amending this section] shall take effect October 1, 1950, and the amendment made by paragraph (2) of this subsection [amending this section], insofar as it
Repeals
the definition of ‘employee’, shall be effective only with respect to services performed after 1950.” Act Aug. 28, 1950, ch. 809, title IV, § 403(b), 64 Stat. 559, provided that the amendment made by that section is effective Oct. 1, 1950.
Effective Date
of 1948 AmendmentAct
June 14, 1948, ch. 468, § 2(b), 62 Stat. 438, provided that: “The amendment made by subsection (a) [amending this section] shall have the same effect as if included in the Social Security Act [42 U.S.C. 301 et seq.] on
August 14, 1935, the date of its enactment, but shall not have the effect of voiding any (1) wage credits reported to the Bureau of Internal Revenue [now Internal Revenue Service] with respect to services performed prior to the enactment of this Act [
June 14, 1948] or (2) wage credits with respect to services performed prior to the close of the first calendar quarter which begins after the date of the enactment of this Act in the case of individuals who have attained age sixty-five or who have died, prior to the close of such quarter, and with respect to whom prior to the date of enactment of this Act wage credits were established which would not have been established had the amendment made by subsection (a) been in effect on and after
August 14, 1935.”
Effective Date
of 1946 AmendmentAct Aug. 10, 1946, ch. 951, title IV, § 401(a), 60 Stat. 986, provided that the amendment made by that section is effective Jan. 1, 1947.
Effective Date
of 1939 AmendmentAct Aug. 10, 1939, ch. 666, title VIII, § 801, 53 Stat. 1398, provided that the amendment made by that section is effective Jan. 1, 1940.
Repeals
The provisions of subsecs. (a)(1), (3), (6), (c) of this section were incorporated into
section 1426(d) to (f), 1427, 1607(i) to (k), and 1608 of former Title 26, Internal Revenue Code of 1939, by act Feb. 10, 1939, ch. 2, 53 Stat. 1.
section 4 of the act of Feb. 10, 1939, provided that all laws and parts of laws codified into the Internal Revenue Code of 1939, to the extent that they related exclusively to internal revenue, were repealed. See enacting sections preceding
section 1 of former Title 26. Provisions of the Internal Revenue Code of 1939 were generally repealed by
section 7851 of Title 26, Internal Revenue Code of 1954 (act Aug. 16, 1954, ch. 736, 68A Stat. 3). See, also,
section 7807 of said Title 26, I.R.C. 1954, respecting rules in effect upon enactment of I.R.C. 1954. The I.R.C. 1954 was redesignated I.R.C. 1986 by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095. Said repealed sections are covered by
section 3121, 3123, 3306, 3307, 7701 of Title 26. Provisions Relating to Federal Security Administrator Pub. L. 98–369, div. B, title VI, § 2663(l), July 18, 1984, 98 Stat. 1171, provided that: “Any reference to the Federal Security Administrator which may remain in the provisions of title II, IV, VII, or XI of the Social Security Act [[42 U.S.C. 401 et seq., 601 et seq., 901 et seq., 1301 et seq.] (other than
section 1101(a)(6) of such Act [42 U.S.C. 1301(a)(6)]) is amended—“(1) by substituting ‘Secretary’ or ‘Secretary’s’ for the term ‘Administrator’ or ‘Administrator’s’, where the reference is to that term alone; “(2) by substituting ‘Secretary of Health, Education, and Welfare’ for the term ‘Federal Security Administrator’, where the reference is to that term, if the provision containing such reference is amended by paragraph (2) or (3) of subsection (j) [Pub. L. 98–369, § 2663(j)(2), (3), see Tables for classification] (in which case the amendment of such provision under this paragraph shall be deemed to have taken effect immediately prior to the amendment of such provision under such paragraph (2) or (3)); and “(3) by substituting ‘Secretary of Health and Human Services’ for the term ‘Federal Security Administrator’ in any other case where the reference is to that term; and any reference to the Federal Security Agency which may remain in such provisions is amended by substituting ‘Department of Health and Human Services’ for the term ‘Federal Security Agency’; but nothing in this subsection shall affect the exercise under
section 402(a)(5) of such Act [42 U.S.C. 602(a)(5)] of the functions, powers, and duties relating to the prescription of personnel standards on a merit basis which were transferred from the Secretary of Health, Education, and Welfare by
section 208(a)(3)(D) of Public Law 91–648 [42 U.S.C. 4728(a)(3)(D)].” Definitions of “BIPA” and “Secretary” Pub. L. 108–173, § 1(c), Dec. 8, 2003, 117 Stat. 2066, provided that: “In this Act [see
Short Title
of 2003
Amendments
note set out under
section 1305 of this title]: “(1) BIPA.—The term ‘BIPA’ means the Medicare, Medicaid, and SCHIP Benefits Improvement and Protection Act of 2000, as enacted into law by
section 1(a)(6) of Public Law 106–554 [see Tables for classification]. “(2) Secretary.—The term ‘Secretary’ means the Secretary of Health and Human Services.” Definition of “Secretary” Pub. L. 90–248, title IV, § 404, Jan. 2, 1968, 81 Stat. 933, as amended by Pub. L. 96–88, title V, § 509(b), Oct. 17, 1979, 93 Stat. 695, provided that: “As used in the
Amendments
made by this Act [see
Short Title
of 1968 Amendment note set out under
section 1305 of this title] (unless the context otherwise requires), the term ‘Secretary’ means the Secretary of Health and Human Services.” Pub. L. 89–97, title I, § 110, July 30, 1965, 79 Stat. 340, as amended by Pub. L. 96–88, title V, § 509(b), Oct. 17, 1979, 93 Stat. 695, provided that: “As used in this Act, and in the provisions of the Social Security Act amended by this Act [see
Short Title
of 1965 Amendment note set out under
section 1305 of this title], the term ‘Secretary’, unless the context otherwise requires, means the Secretary of Health and Human Services.” Pub. L. 88–156, § 6, Oct. 24, 1963, 77 Stat. 276, as amended by Pub. L. 96–88, title V, § 509(b), Oct. 17, 1979, 93 Stat. 695, provided that: “As used in the
Amendments
to the Social Security Act made by this Act [see
Short Title
of 1963 Amendment note set out under
section 1305 of this title], the term ‘Secretary’ means the Secretary of Health and Human Services.” Pub. L. 87–543, title II, § 201, July 25, 1962, 76 Stat. 208, as amended by Pub. L. 96–88, title V, § 509(b), Oct. 17, 1979, 93 Stat. 695, provided that: “As used in this Act and in the provisions of the Social Security Act amended by this Act [see
Short Title
of 1962 Amendment note set out under
section 1305 of this title], the term ‘Secretary’, unless the context otherwise requires, means the Secretary of Health and Human Services.” Pub. L. 87–64, title III, § 304, June 30, 1961, 75 Stat. 143, as amended by Pub. L. 96–88, title V, § 509(b), Oct. 17, 1979, 93 Stat. 695, provided that: “As used in this title and title I, and in the provisions of the Social Security Act amended thereby [see
Short Title
of 1961 Amendment note set out under
section 1305 of this title], the term ‘Secretary’, unless the context otherwise requires, means the Secretary of Health and Human Services.” Pub. L. 86–778, title VII, § 709, Sept. 13, 1960, 74 Stat. 997, as amended by Pub. L. 96–88, title V, § 509(b), Oct. 17, 1979, 93 Stat. 695, provided that: “As used in this Act and the provisions of the Social Security Act amended by this Act [see
Short Title
of 1960 Amendment note set out under
section 1305 of this title] the term ‘Secretary’, unless the context otherwise requires, means the Secretary of Health and Human Services.” Pub. L. 85–840, title VII, § 702, Aug. 28, 1958, 72 Stat. 1056, as amended by Pub. L. 96–88, title V, § 509(b), Oct. 17, 1979, 93 Stat. 695, provided that: “As used in the provisions of the Social Security Act amended by this Act [see
Short Title
of 1958 Amendment note set out under
section 1305 of this title], the term “Secretary”, unless the context otherwise requires, means the Secretary of Health and Human Services.” Act Aug. 1, 1956, ch. 836, title I, § 119, 70 Stat. 836, as amended Oct. 17, 1979, Pub. L. 96–88, title V, § 509(b), 93 Stat. 695, provided that: “As used in this Act and in the provisions of the Social Security Act set forth in this Act [see
Short Title
of 1956 Amendment note set out under
section 1305 of this title], the term ‘Secretary’ means the Secretary of Health and Human Services.” Act Sept. 1, 1954, ch. 1206, title I, § 114, 68 Stat. 1087, as amended Oct. 17, 1979, Pub. L. 96–88, title V, § 509(b), 93 Stat. 695, provided that: “As used in the provisions of the Social Security Act amended by this title [42 U.S.C. 402, 403, 415, 421], the term ‘Secretary’ means the Secretary of Health and Human Services.”
Transfer of Functions
Functions of Federal Security Administrator transferred to Secretary of Health, Education, and Welfare and all agencies of Federal Security Agency transferred to Department of Health, Education, and Welfare by
section 5 of Reorg. Plan No. 1 of 1953, set out as a note under
section 3501 of this title. Federal Security Agency and Office of Administrator abolished by
section 8 of Reorg. Plan No. 1 of 1953. Termination of Trust Territory of the Pacific Islands For termination of Trust Territory of the Pacific Islands, see note set out preceding
section 1681 of Title 48, Territories and Insular Possessions.