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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. § 3128 Short title us united_states_code code_section 26 INTERNAL REVENUE CODE 21 FEDERAL INSURANCE CONTRIBUTIONS ACT 3128 26 U.S.C. § 3128 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/s3128 data/legal/raw/us/code/title-26/usc26.xml 379f6811cfa6d186c0e69f445076f7ea8d7afa903e82233ce642d6632f305aab a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 cc83b508bc5d368ae29ce2fcb40a7f730a15ff39f35ee295408a0390ddc552d0 2026-07-04 official
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26 U.S.C. § 3128 - Short title

Text

This chapter may be cited as the “Federal Insurance Contributions Act.”

(Aug. 16, 1954, ch. 736, 68A Stat. 429, § 3125; renumbered § 3126, Pub. L. 86778, title I, § 103(q)(1), Sept. 13, 1960, 74 Stat. 939; renumbered § 3127, Pub. L. 99509, title IX, § 9002(a)(1), Oct. 21, 1986, 100 Stat. 1970; renumbered § 3128, Pub. L. 100647, title VIII, § 8007(a)(1), Nov. 10, 1988, 102 Stat. 3781.)

Notes

Statutory Notes and Related Subsidiaries

Effective Date of 1986 AmendmentAmendment by Pub. L. 99509, 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 a note under section 418 of Title 42.