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Existing transportation systems—General rule

Except as provided in paragraph (2), all service performed in the employ of a State or political subdivision in connection with its operation of a public transportation system shall constitute covered transportation service if any part of the transportation system was acquired from private ownership after 1936 and prior to 1951.

in view

Whole section

▸rulespec code

Shown source

statutes/26/3121/j.yaml

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Rules

general_retirement_system_for_transportation_service

Derived

source: 26 USC 3121(j)(4)(A)

- name: general_retirement_system_for_transportation_service
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3121(j)(4)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              The term “general retirement system” means any pension, annuity, retirement, or
              similar fund or system established by a State or by a political subdivision thereof
              for employees of the State, political subdivision, or both
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              shall not include such a fund or system which covers only service performed in
              positions connected with the operation of its public transportation system
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        pension_annuity_retirement_or_similar_fund_or_system

        and established_by_state_or_political_subdivision

        and covers_employees_of_state_or_political_subdivision_or_both

        and not
        covers_only_service_in_positions_connected_with_operation_of_public_transportation_system

transportation_system_acquired_from_private_ownership

Derived

source: 26 USC 3121(j)(4)(B)

- name: transportation_system_acquired_from_private_ownership
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3121(j)(4)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              prior to the acquisition service performed by employees in connection with the
              operation of the system or part thereof acquired constituted employment
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              some of such employees became employees of the State or political subdivision in
              connection with and at the time of such acquisition
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        (
          preacquisition_service_constituted_employment_under_this_chapter
          or preacquisition_service_constituted_employment_under_subchapter_a_of_chapter_9_of_internal_revenue_code_of_1939
          or preacquisition_service_was_covered_by_agreement_pursuant_to_section_218_of_social_security_act
        )

        and
        some_preacquisition_employees_became_state_or_political_subdivision_employees_in_connection_with_and_at_time_of_acquisition

political_subdivision_for_transportation_service

Derived

source: 26 USC 3121(j)(4)(C)

- name: political_subdivision_for_transportation_service
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3121(j)(4)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              The term “political subdivision” includes an instrumentality of— (i) a State, (ii) one
              or more political subdivisions of a State, or (iii) a State and one or more of its
              political subdivisions.
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        political_subdivision_under_other_law
        or instrumentality_of_state
        or instrumentality_of_one_or_more_political_subdivisions_of_state
        or instrumentality_of_state_and_one_or_more_political_subdivisions

existing_transportation_system_no_coverage_case

Derived

source: 26 USC 3121(j)(2)

- name: existing_transportation_system_no_coverage_case
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(j)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: Service ... shall not constitute covered transportation service if
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              substantially all service ... was, on December 31, 1950, covered under a general
              retirement system providing benefits ... cannot be diminished or impaired
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              no part of the transportation system operated ... on December 31, 1950, was acquired
              from private ownership after 1936 and prior to 1951
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        service_performed_in_employ_of_state_or_political_subdivision_in_connection_with_operation_of_public_transportation_system

        and (
          (
            any_part_of_transportation_system_acquired_from_private_ownership_in_existing_system_historical_window
            and substantially_all_transportation_operation_service_covered_on_historical_reference_date_under_general_retirement_system_with_constitutionally_nonimpairable_benefits
          )
          or no_part_of_transportation_system_operated_on_historical_reference_date_was_acquired_from_private_ownership_in_existing_system_historical_window
        )

post_cutoff_acquired_employee_transportation_service

Derived

source: 26 USC 3121(j)(2)(B)-(D)

- name: post_cutoff_acquired_employee_transportation_service
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(j)(2)(B)-(D)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              if such State or political subdivision makes an acquisition after 1950 from private
              ownership of any part of its transportation system
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              became an employee of such State or political subdivision in connection with and at
              the time of its acquisition after 1950 of such part
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              prior to such acquisition rendered service in employment ... in connection with the
              operation of such part
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              unless on such first day such service ... is covered by a general retirement system
              which does not ... contain special provisions applicable only to employees described
              in subparagraph (C)
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        service_performed_in_employ_of_state_or_political_subdivision_in_connection_with_operation_of_public_transportation_system

        and
        no_part_of_transportation_system_operated_on_historical_reference_date_was_acquired_from_private_ownership_in_existing_system_historical_window

        and
        state_or_political_subdivision_made_later_acquisition_from_private_ownership_of_part_of_transportation_system

        and
        employee_became_state_or_political_subdivision_employee_in_connection_with_and_at_time_of_later_acquisition

        and
        employee_previously_rendered_employment_service_in_connection_with_operation_of_acquired_part

        and service_has_commenced_under_third_calendar_quarter_timing_rule

        and not
        service_covered_on_commencement_day_by_general_retirement_system_without_special_provisions_for_acquired_employees

newly_acquired_transportation_system_service

Derived

source: 26 USC 3121(j)(3)

- name: newly_acquired_transportation_system_service
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(j)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              the transportation system was not operated by the State or political subdivision prior
              to 1951
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              at the time of its first acquisition (after 1950) from private ownership of any part
              of its transportation system, the State or political subdivision did not have a
              general retirement system covering substantially all service
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        service_performed_in_employ_of_state_or_political_subdivision_in_connection_with_operation_of_public_transportation_system

        and
        transportation_system_was_not_operated_by_state_or_political_subdivision_before_relevant_cutoff

        and
        at_time_of_first_later_acquisition_state_or_political_subdivision_lacked_general_retirement_system_covering_substantially_all_transportation_operation_service

covered_transportation_service

Derived

source: 26 USC 3121(j): Covered transportation service For purposes of this chapter— (1) Existing transportation systems—...

- name: covered_transportation_service
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: >-
    26 USC 3121(j): Covered transportation service For purposes of this chapter— (1) Existing
    transportation systems—...
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              all service performed in the employ of a State or political subdivision in connection
              with its operation of a public transportation system shall constitute covered
              transportation service
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: Except as provided in paragraph (2)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/j#existing_transportation_system_no_coverage_case
            output: existing_transportation_system_no_coverage_case
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/j#post_cutoff_acquired_employee_transportation_service
            output: post_cutoff_acquired_employee_transportation_service
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/j#newly_acquired_transportation_system_service
            output: newly_acquired_transportation_system_service
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        (
          (
            service_performed_in_employ_of_state_or_political_subdivision_in_connection_with_operation_of_public_transportation_system
            and any_part_of_transportation_system_acquired_from_private_ownership_in_existing_system_historical_window
            and not existing_transportation_system_no_coverage_case
          )
          or post_cutoff_acquired_employee_transportation_service
          or newly_acquired_transportation_system_service
        )

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us/statute/26/3121/j/1 — Existing transportation systems—General rule · Axiom

Existing transportation systems—General rule

Official source

in view

Whole section

▸rulespec code

Shown source

statutes/26/3121/j.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3121/j; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

general_retirement_system_for_transportation_service

Derived

source: 26 USC 3121(j)(4)(A)

- name: general_retirement_system_for_transportation_service
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3121(j)(4)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              The term “general retirement system” means any pension, annuity, retirement, or
              similar fund or system established by a State or by a political subdivision thereof
              for employees of the State, political subdivision, or both
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              shall not include such a fund or system which covers only service performed in
              positions connected with the operation of its public transportation system
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        pension_annuity_retirement_or_similar_fund_or_system

        and established_by_state_or_political_subdivision

        and covers_employees_of_state_or_political_subdivision_or_both

        and not
        covers_only_service_in_positions_connected_with_operation_of_public_transportation_system

transportation_system_acquired_from_private_ownership

Derived

source: 26 USC 3121(j)(4)(B)

- name: transportation_system_acquired_from_private_ownership
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3121(j)(4)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              prior to the acquisition service performed by employees in connection with the
              operation of the system or part thereof acquired constituted employment
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              some of such employees became employees of the State or political subdivision in
              connection with and at the time of such acquisition
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        (
          preacquisition_service_constituted_employment_under_this_chapter
          or preacquisition_service_constituted_employment_under_subchapter_a_of_chapter_9_of_internal_revenue_code_of_1939
          or preacquisition_service_was_covered_by_agreement_pursuant_to_section_218_of_social_security_act
        )

        and
        some_preacquisition_employees_became_state_or_political_subdivision_employees_in_connection_with_and_at_time_of_acquisition

political_subdivision_for_transportation_service

Derived

source: 26 USC 3121(j)(4)(C)

- name: political_subdivision_for_transportation_service
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3121(j)(4)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              The term “political subdivision” includes an instrumentality of— (i) a State, (ii) one
              or more political subdivisions of a State, or (iii) a State and one or more of its
              political subdivisions.
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        political_subdivision_under_other_law
        or instrumentality_of_state
        or instrumentality_of_one_or_more_political_subdivisions_of_state
        or instrumentality_of_state_and_one_or_more_political_subdivisions

existing_transportation_system_no_coverage_case

Derived

source: 26 USC 3121(j)(2)

- name: existing_transportation_system_no_coverage_case
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(j)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: Service ... shall not constitute covered transportation service if
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              substantially all service ... was, on December 31, 1950, covered under a general
              retirement system providing benefits ... cannot be diminished or impaired
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              no part of the transportation system operated ... on December 31, 1950, was acquired
              from private ownership after 1936 and prior to 1951
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        service_performed_in_employ_of_state_or_political_subdivision_in_connection_with_operation_of_public_transportation_system

        and (
          (
            any_part_of_transportation_system_acquired_from_private_ownership_in_existing_system_historical_window
            and substantially_all_transportation_operation_service_covered_on_historical_reference_date_under_general_retirement_system_with_constitutionally_nonimpairable_benefits
          )
          or no_part_of_transportation_system_operated_on_historical_reference_date_was_acquired_from_private_ownership_in_existing_system_historical_window
        )

post_cutoff_acquired_employee_transportation_service

Derived

source: 26 USC 3121(j)(2)(B)-(D)

- name: post_cutoff_acquired_employee_transportation_service
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(j)(2)(B)-(D)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              if such State or political subdivision makes an acquisition after 1950 from private
              ownership of any part of its transportation system
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              became an employee of such State or political subdivision in connection with and at
              the time of its acquisition after 1950 of such part
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              prior to such acquisition rendered service in employment ... in connection with the
              operation of such part
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              unless on such first day such service ... is covered by a general retirement system
              which does not ... contain special provisions applicable only to employees described
              in subparagraph (C)
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        service_performed_in_employ_of_state_or_political_subdivision_in_connection_with_operation_of_public_transportation_system

        and
        no_part_of_transportation_system_operated_on_historical_reference_date_was_acquired_from_private_ownership_in_existing_system_historical_window

        and
        state_or_political_subdivision_made_later_acquisition_from_private_ownership_of_part_of_transportation_system

        and
        employee_became_state_or_political_subdivision_employee_in_connection_with_and_at_time_of_later_acquisition

        and
        employee_previously_rendered_employment_service_in_connection_with_operation_of_acquired_part

        and service_has_commenced_under_third_calendar_quarter_timing_rule

        and not
        service_covered_on_commencement_day_by_general_retirement_system_without_special_provisions_for_acquired_employees

newly_acquired_transportation_system_service

Derived

source: 26 USC 3121(j)(3)

- name: newly_acquired_transportation_system_service
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(j)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              the transportation system was not operated by the State or political subdivision prior
              to 1951
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              at the time of its first acquisition (after 1950) from private ownership of any part
              of its transportation system, the State or political subdivision did not have a
              general retirement system covering substantially all service
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        service_performed_in_employ_of_state_or_political_subdivision_in_connection_with_operation_of_public_transportation_system

        and
        transportation_system_was_not_operated_by_state_or_political_subdivision_before_relevant_cutoff

        and
        at_time_of_first_later_acquisition_state_or_political_subdivision_lacked_general_retirement_system_covering_substantially_all_transportation_operation_service

covered_transportation_service

Derived

source: 26 USC 3121(j): Covered transportation service For purposes of this chapter— (1) Existing transportation systems—...

- name: covered_transportation_service
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: >-
    26 USC 3121(j): Covered transportation service For purposes of this chapter— (1) Existing
    transportation systems—...
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              all service performed in the employ of a State or political subdivision in connection
              with its operation of a public transportation system shall constitute covered
              transportation service
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: Except as provided in paragraph (2)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/j#existing_transportation_system_no_coverage_case
            output: existing_transportation_system_no_coverage_case
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/j#post_cutoff_acquired_employee_transportation_service
            output: post_cutoff_acquired_employee_transportation_service
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/j#newly_acquired_transportation_system_service
            output: newly_acquired_transportation_system_service
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        (
          (
            service_performed_in_employ_of_state_or_political_subdivision_in_connection_with_operation_of_public_transportation_system
            and any_part_of_transportation_system_acquired_from_private_ownership_in_existing_system_historical_window
            and not existing_transportation_system_no_coverage_case
          )
          or post_cutoff_acquired_employee_transportation_service
          or newly_acquired_transportation_system_service
        )