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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 3126 Return and payment by governmental em­ployer us united_states_code code_section 26 INTERNAL REVENUE CODE 21 FEDERAL INSURANCE CONTRIBUTIONS ACT 3126 26 U.S.C. § 3126 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s3126 data/legal/raw/us/code/title-26/usc26.xml 2818622f16db6b6ad4e68dc04a51b90e002642c9bc353f5850abf00efbb5b511 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 378b7912d0ac619cf5a97983bd0bfeab25d660c0e231883f8c16a45f9c30a813 2026-07-04 official
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26 U.S.C. § 3126 - Return and payment by governmental em­ployer

Text

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. 99509, title IX, § 9002(a)(1), Oct. 21, 1986, 100 Stat. 1970.)

Notes

Editorial Notes

Prior ProvisionsA prior section 3126 was renumbered section 3128 of this title.

Statutory Notes and Related Subsidiaries

Effective DateSection, 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. 99509, set out as an Effective Date of 1986 Amendment note under section 418 of Title 42.