Internal Revenue Code · 26 U.S.C.
§ 3126. Return and payment by governmental employer
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 3126
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- October 21, 1986 by Pub. L. 99–509
- Length
- 99 words · about 1 min to read
- Cross-references
- cites 2; cited by 0 Code sections and 0 other regulations
If the employer is a State or political subdivision thereof, or an agency or instrumentality of any one or more of the foregoing, the return of the amount deducted and withheld upon any wages under section 3101 and the amount of the tax imposed by section 3111 may be made by any officer or employee of such State or political subdivision or such agency or instrumentality, as the case may be, having control of the payment of such wages, or appropriately designated for that purpose.
(Added Pub. L. 99–509, title IX, § 9002(a)(1), Oct. 21, 1986, 100 Stat. 1970.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 2 other sections
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 99–509
Where it sits in the Code
- Subtitle C Employment Taxes
- Chapter 21 FEDERAL INSURANCE CONTRIBUTIONS ACT
- Subchapter C General Provisions
Nearby sections
- § 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
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Prior Provisions
A prior section 3126 was renumbered section 3128 of this title.
Statutory Notes and Related Subsidiaries
Effective Date
Section, except as otherwise provided, effective with respect to payments due with respect to wages paid after Dec. 31, 1986, including wages paid after such date by a State (or political subdivision thereof) that modified its agreement pursuant to section 418(e)(2) of Title 42, The Public Health and Welfare, see section 9002(d) of Pub. L. 99–509, set out as an Effective Date of 1986 Amendment note under section 418 of Title 42.