loading…

Federal employment

For purposes of the taxes imposed by sections 3101(b) and 3111(b), subsection (b) shall be applied without regard to paragraph (5) thereof.

in view

Whole section

▸rulespec code

Shown source

statutes/26/3121/u.yaml

Displaying the canonical repository encoding.

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

View on GitHub

Rules

election_worker_remuneration_threshold_for_specified_calendar_years

Parameter

source: 26 USC 3121(u)(2)(B)(ii)(V)

- name: election_worker_remuneration_threshold_for_specified_calendar_years
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 26 USC 3121(u)(2)(B)(ii)(V)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              remuneration paid in a calendar year for such service is less than $1,000 with respect
              to service performed during any calendar year commencing on or after January 1, 1995,
              ending on or before December 31, 1999
  versions:
    - effective_from: '1990-01-01'
      formula: '1000'

election_worker_remuneration_below_applicable_threshold

Derived

source: 26 USC 3121(u)(2)(B)(ii)(V)

- name: election_worker_remuneration_below_applicable_threshold
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3121(u)(2)(B)(ii)(V)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: remuneration paid in a calendar year for such service is less than $1,000
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              adjusted amount determined under section 218(c)(8)(B) of the Social Security Act for
              any calendar year commencing on or after January 1, 2000
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3121/u#election_worker_remuneration_threshold_for_specified_calendar_years
            output: election_worker_remuneration_threshold_for_specified_calendar_years
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        service_performed_by_election_official_or_election_worker
        and (
          (
            service_performed_in_calendar_year_within_specified_pre_adjustment_window
            and calendar_year_remuneration_for_election_service < election_worker_remuneration_threshold_for_specified_calendar_years
          )
          or (
            service_performed_in_calendar_year_subject_to_social_security_act_adjusted_amount
            and calendar_year_remuneration_for_election_service < adjusted_amount_determined_under_section_218_c_8_B_of_social_security_act_for_calendar_year
          )
        )

state_local_hospital_insurance_employment_certain_services_exception

Derived

source: 26 USC 3121(u)(2)(B)

- name: state_local_hospital_insurance_employment_certain_services_exception
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3121(u)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/u#election_worker_remuneration_below_applicable_threshold
            output: election_worker_remuneration_below_applicable_threshold
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        service_included_under_agreement_under_section_218_of_social_security_act

        or
        service_performed_by_individual_employed_by_state_or_political_subdivision_to_relieve_unemployment

        or
        service_performed_in_hospital_home_or_other_institution_by_patient_or_inmate_as_employee_of_state_political_subdivision_or_district_of_columbia

        or
        service_performed_by_state_political_subdivision_or_district_of_columbia_employee_serving_temporarily_in_fire_storm_snow_earthquake_flood_or_similar_emergency

        or
        service_performed_by_individual_included_under_section_5351_2_of_title_5_other_than_medical_or_dental_intern_or_resident

        or election_worker_remuneration_below_applicable_threshold

        or service_performed_by_individual_in_position_described_in_section_1402_c_2_E

state_local_hospital_insurance_employment_continuing_current_employment_exception

Derived

source: 26 USC 3121(u)(2)(C)

- name: state_local_hospital_insurance_employment_continuing_current_employment_exception
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3121(u)(2)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              Service performed for an employer shall not be treated as employment by reason of
              subparagraph (A) if
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        service_would_be_excluded_from_employment_for_chapter_if_subparagraph_A_did_not_apply

        and
        individual_was_performing_substantial_and_regular_service_for_remuneration_for_that_employer_before_applicable_continuity_date

        and individual_was_bona_fide_employee_of_that_employer_on_applicable_continuity_date

        and not
        employment_relationship_entered_into_for_purposes_of_meeting_continuing_current_employment_exception

        and not
        employment_relationship_with_that_employer_terminated_after_applicable_continuity_date

state_local_service_employment_for_hospital_insurance_tax

Derived

source: 26 USC 3121(u)(2)(A)-(C)

- name: state_local_service_employment_for_hospital_insurance_tax
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3121(u)(2)(A)-(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: subsection (b) shall be applied without regard to paragraph (7) thereof
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: Except as provided in subparagraphs (B) and (C)
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3121/u#state_local_hospital_insurance_employment_certain_services_exception
            output: state_local_hospital_insurance_employment_certain_services_exception
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3121/u#state_local_hospital_insurance_employment_continuing_current_employment_exception
            output: state_local_hospital_insurance_employment_continuing_current_employment_exception
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        service_is_employment_as_defined_in_subsection_b_disregarding_paragraph_7
        and not state_local_hospital_insurance_employment_certain_services_exception
        and not state_local_hospital_insurance_employment_continuing_current_employment_exception

federal_service_employment_for_hospital_insurance_tax

Derived

source: 26 USC 3121(u)(1)

- name: federal_service_employment_for_hospital_insurance_tax
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3121(u)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: subsection (b) shall be applied without regard to paragraph (5) thereof
  versions:
    - effective_from: '1990-01-01'
      formula: service_is_employment_as_defined_in_subsection_b_disregarding_paragraph_5

medicare_qualified_government_employment

Derived

source: 26 USC 3121(u)(3)

- name: medicare_qualified_government_employment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3121(u)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              is employment (as defined in subsection (b)) with the application of paragraphs (1)
              and (2), but would not be employment (as so defined) without the application of such
              paragraphs
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/u#federal_service_employment_for_hospital_insurance_tax
            output: federal_service_employment_for_hospital_insurance_tax
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/u#state_local_service_employment_for_hospital_insurance_tax
            output: state_local_service_employment_for_hospital_insurance_tax
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        (
          federal_service_employment_for_hospital_insurance_tax
          or state_local_service_employment_for_hospital_insurance_tax
        )

        and not
        service_would_be_employment_as_defined_in_subsection_b_without_application_of_paragraphs_1_and_2

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3101 (b)inferredUS Federal › Statutes › Title 26 › § 3101 › (b)

loading…

us/statute/26/3121/u/1 — Federal employment · Axiom

Federal employment

Official source

For purposes of the taxes imposed by sections 3101(b) and 3111(b), subsection (b) shall be applied without regard to paragraph (5) thereof.

in view

Whole section

▸rulespec code

Shown source

statutes/26/3121/u.yaml

Displaying the canonical repository encoding.

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

View on GitHub

Rules

election_worker_remuneration_threshold_for_specified_calendar_years

Parameter

source: 26 USC 3121(u)(2)(B)(ii)(V)

- name: election_worker_remuneration_threshold_for_specified_calendar_years
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 26 USC 3121(u)(2)(B)(ii)(V)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              remuneration paid in a calendar year for such service is less than $1,000 with respect
              to service performed during any calendar year commencing on or after January 1, 1995,
              ending on or before December 31, 1999
  versions:
    - effective_from: '1990-01-01'
      formula: '1000'

election_worker_remuneration_below_applicable_threshold

Derived

source: 26 USC 3121(u)(2)(B)(ii)(V)

- name: election_worker_remuneration_below_applicable_threshold
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3121(u)(2)(B)(ii)(V)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: remuneration paid in a calendar year for such service is less than $1,000
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              adjusted amount determined under section 218(c)(8)(B) of the Social Security Act for
              any calendar year commencing on or after January 1, 2000
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3121/u#election_worker_remuneration_threshold_for_specified_calendar_years
            output: election_worker_remuneration_threshold_for_specified_calendar_years
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        service_performed_by_election_official_or_election_worker
        and (
          (
            service_performed_in_calendar_year_within_specified_pre_adjustment_window
            and calendar_year_remuneration_for_election_service < election_worker_remuneration_threshold_for_specified_calendar_years
          )
          or (
            service_performed_in_calendar_year_subject_to_social_security_act_adjusted_amount
            and calendar_year_remuneration_for_election_service < adjusted_amount_determined_under_section_218_c_8_B_of_social_security_act_for_calendar_year
          )
        )

state_local_hospital_insurance_employment_certain_services_exception

Derived

source: 26 USC 3121(u)(2)(B)

- name: state_local_hospital_insurance_employment_certain_services_exception
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3121(u)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/u#election_worker_remuneration_below_applicable_threshold
            output: election_worker_remuneration_below_applicable_threshold
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        service_included_under_agreement_under_section_218_of_social_security_act

        or
        service_performed_by_individual_employed_by_state_or_political_subdivision_to_relieve_unemployment

        or
        service_performed_in_hospital_home_or_other_institution_by_patient_or_inmate_as_employee_of_state_political_subdivision_or_district_of_columbia

        or
        service_performed_by_state_political_subdivision_or_district_of_columbia_employee_serving_temporarily_in_fire_storm_snow_earthquake_flood_or_similar_emergency

        or
        service_performed_by_individual_included_under_section_5351_2_of_title_5_other_than_medical_or_dental_intern_or_resident

        or election_worker_remuneration_below_applicable_threshold

        or service_performed_by_individual_in_position_described_in_section_1402_c_2_E

state_local_hospital_insurance_employment_continuing_current_employment_exception

Derived

source: 26 USC 3121(u)(2)(C)

- name: state_local_hospital_insurance_employment_continuing_current_employment_exception
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3121(u)(2)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              Service performed for an employer shall not be treated as employment by reason of
              subparagraph (A) if
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        service_would_be_excluded_from_employment_for_chapter_if_subparagraph_A_did_not_apply

        and
        individual_was_performing_substantial_and_regular_service_for_remuneration_for_that_employer_before_applicable_continuity_date

        and individual_was_bona_fide_employee_of_that_employer_on_applicable_continuity_date

        and not
        employment_relationship_entered_into_for_purposes_of_meeting_continuing_current_employment_exception

        and not
        employment_relationship_with_that_employer_terminated_after_applicable_continuity_date

state_local_service_employment_for_hospital_insurance_tax

Derived

source: 26 USC 3121(u)(2)(A)-(C)

- name: state_local_service_employment_for_hospital_insurance_tax
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3121(u)(2)(A)-(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: subsection (b) shall be applied without regard to paragraph (7) thereof
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: Except as provided in subparagraphs (B) and (C)
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3121/u#state_local_hospital_insurance_employment_certain_services_exception
            output: state_local_hospital_insurance_employment_certain_services_exception
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3121/u#state_local_hospital_insurance_employment_continuing_current_employment_exception
            output: state_local_hospital_insurance_employment_continuing_current_employment_exception
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        service_is_employment_as_defined_in_subsection_b_disregarding_paragraph_7
        and not state_local_hospital_insurance_employment_certain_services_exception
        and not state_local_hospital_insurance_employment_continuing_current_employment_exception

federal_service_employment_for_hospital_insurance_tax

Derived

source: 26 USC 3121(u)(1)

- name: federal_service_employment_for_hospital_insurance_tax
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3121(u)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: subsection (b) shall be applied without regard to paragraph (5) thereof
  versions:
    - effective_from: '1990-01-01'
      formula: service_is_employment_as_defined_in_subsection_b_disregarding_paragraph_5

medicare_qualified_government_employment

Derived

source: 26 USC 3121(u)(3)

- name: medicare_qualified_government_employment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3121(u)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              is employment (as defined in subsection (b)) with the application of paragraphs (1)
              and (2), but would not be employment (as so defined) without the application of such
              paragraphs
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/u#federal_service_employment_for_hospital_insurance_tax
            output: federal_service_employment_for_hospital_insurance_tax
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/u#state_local_service_employment_for_hospital_insurance_tax
            output: state_local_service_employment_for_hospital_insurance_tax
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        (
          federal_service_employment_for_hospital_insurance_tax
          or state_local_service_employment_for_hospital_insurance_tax
        )

        and not
        service_would_be_employment_as_defined_in_subsection_b_without_application_of_paragraphs_1_and_2

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3101 (b)inferredUS Federal › Statutes › Title 26 › § 3101 › (b)