Internal Revenue Code · 26 U.S.C.
§ 3128. Short title
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. § 3128
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- September 13, 1960 by Pub. L. 86–778
- Last amended
- November 10, 1988 by Pub. L. 100–647
- Amendments
- 2 dated changes in the source credit
- Length
- 65 words · about 1 min to read
This chapter may be cited as the “Federal Insurance Contributions Act.”
(Aug. 16, 1954, ch. 736, 68A Stat. 429, § 3125; renumbered § 3126, Pub. L. 86–778, title I, § 103(q)(1), Sept. 13, 1960, 74 Stat. 939; renumbered § 3127, Pub. L. 99–509, title IX, § 9002(a)(1), Oct. 21, 1986, 100 Stat. 1970; renumbered § 3128, Pub. L. 100–647, title VIII, § 8007(a)(1), Nov. 10, 1988, 102 Stat. 3781.)
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 100–647
- Amended by Pub. L. 99–509
- Enacted by Pub. L. 86–778
Where it sits in the Code
- Subtitle C Employment Taxes
- Chapter 21 FEDERAL INSURANCE CONTRIBUTIONS ACT
- Subchapter C General Provisions
Nearby sections
- § 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)
Statutory Notes and Related Subsidiaries
Effective Date of 1986 Amendment
Amendment by Pub. L. 99–509, 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 a note under section 418 of Title 42.