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General rule

Any church or qualified church-controlled organization (as defined in paragraph (3)) may make an election within the time period described in paragraph (2), in accordance with such procedures as the Secretary determines to be appropriate, that services performed in the employ of such church or organization shall be excluded from employment for purposes of title II of the Social Security Act and this chapter. An election may be made under this subsection only if the church or qualified church-controlled organization states that such church or organization is opposed for religious reasons to the payment of the tax imposed under section 3111.

in view

Whole section

▸rulespec code

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statutes/26/3121/w.yaml

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Rules

information_failure_revocation_period_years

Parameter

source: 26 USC 3121(w)(2)

- name: information_failure_revocation_period_years
  kind: parameter
  dtype: Count
  period: Year
  source: 26 USC 3121(w)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: for a period of 2 years or more
  versions:
    - effective_from: '1990-01-01'
      formula: '2'

disqualifying_public_support_threshold

Parameter

source: 26 USC 3121(w)(3)(B)(ii)

- name: disqualifying_public_support_threshold
  kind: parameter
  dtype: Rate
  period: Year
  source: 26 USC 3121(w)(3)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: more than 25 percent of its support
  versions:
    - effective_from: '1990-01-01'
      formula: '0.25'

church

Derived

source: 26 USC 3121(w)(3)(A)

- name: church
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3121(w)(3)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        employer_is_church

        or employer_is_convention_or_association_of_churches

        or
        elementary_or_secondary_school_controlled_operated_or_principally_supported_by_church_or_church_association

disqualified_public_commercial_church_controlled_organization

Derived

source: 26 USC 3121(w)(3)(B)

- name: disqualified_public_commercial_church_controlled_organization
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3121(w)(3)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              offers goods, services, or facilities for sale, other than on an incidental basis, to
              the general public
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: other than goods, services, or facilities which are sold at a nominal charge
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: normally receives more than 25 percent of its support
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/w#disqualifying_public_support_threshold
            output: disqualifying_public_support_threshold
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        offers_goods_services_or_facilities_for_sale_to_general_public_other_than_incidental_basis
        and not goods_services_or_facilities_sold_at_nominal_charge_substantially_less_than_cost
        and (
          governmental_support_fraction > disqualifying_public_support_threshold
          or receipts_support_fraction_from_admissions_sales_services_or_facilities_in_non_unrelated_trades_or_businesses > disqualifying_public_support_threshold
          or governmental_support_fraction + receipts_support_fraction_from_admissions_sales_services_or_facilities_in_non_unrelated_trades_or_businesses > disqualifying_public_support_threshold
        )

qualified_church_controlled_organization

Derived

source: 26 USC 3121(w)(3)(B)

- name: qualified_church_controlled_organization
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3121(w)(3)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
        - 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/w#disqualified_public_commercial_church_controlled_organization
            output: disqualified_public_commercial_church_controlled_organization
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        church_controlled_tax_exempt_organization_described_in_section_501_c_3
        and not disqualified_public_commercial_church_controlled_organization

election_available_to_church_or_qualified_organization

Derived

source: 26 USC 3121(w)(1)

- name: election_available_to_church_or_qualified_organization
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3121(w)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: opposed for religious reasons to the payment of the tax imposed under section 3111
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/w#church
            output: church
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/w#qualified_church_controlled_organization
            output: qualified_church_controlled_organization
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        (church or qualified_church_controlled_organization)
        and election_made_within_statutory_time_period
        and election_made_in_accordance_with_secretary_procedures
        and organization_states_religious_opposition_to_employer_tax_payment

secretary_revocation_for_information_failure

Derived

source: 26 USC 3121(w)(2)

- name: secretary_revocation_for_information_failure
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3121(w)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              fails to furnish the information required under section 6051 to the Secretary for a
              period of 2 years or more
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/w#information_failure_revocation_period_years
            output: information_failure_revocation_period_years
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        years_information_required_under_section_6051_not_furnished_to_secretary >=
        information_failure_revocation_period_years

        and secretary_requested_previously_unfurnished_information

        and not furnished_all_previously_unfurnished_information_for_period_covered_by_election

election_revoked

Derived

source: 26 USC 3121(w)(2)

- name: election_revoked
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3121(w)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3121
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/w#secretary_revocation_for_information_failure
            output: secretary_revocation_for_information_failure
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        church_or_organization_revoked_election_under_secretary_regulations
        or secretary_revocation_for_information_failure

secretary_revocation_retroactive_to_information_failure_period_start

Derived

source: 26 USC 3121(w)(2)

- name: secretary_revocation_retroactive_to_information_failure_period_start
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3121(w)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: shall apply retroactively to the beginning of the 2-year period
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/w#secretary_revocation_for_information_failure
            output: secretary_revocation_for_information_failure
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: secretary_revocation_for_information_failure

services_excluded_from_employment_by_church_election

Derived

source: 26 USC 3121(w)(1)-(2)

- name: services_excluded_from_employment_by_church_election
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3121(w)(1)-(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3121
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              shall apply to current and future employees, and shall apply to service performed
              after December 31, 1983
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/w#election_available_to_church_or_qualified_organization
            output: election_available_to_church_or_qualified_organization
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/w#election_revoked
            output: election_revoked
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        election_available_to_church_or_qualified_organization
        and service_performed_after_statutory_service_start_date
        and service_performed_by_current_or_future_employee
        and not election_revoked

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3111inferredUS Federal › Statutes › Title 26 › § 3111

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us/statute/26/3121/w/1 — General rule · Axiom

General rule

Official source

in view

Whole section

▸rulespec code

Shown source

statutes/26/3121/w.yaml

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

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Rules

information_failure_revocation_period_years

Parameter

source: 26 USC 3121(w)(2)

- name: information_failure_revocation_period_years
  kind: parameter
  dtype: Count
  period: Year
  source: 26 USC 3121(w)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: for a period of 2 years or more
  versions:
    - effective_from: '1990-01-01'
      formula: '2'

disqualifying_public_support_threshold

Parameter

source: 26 USC 3121(w)(3)(B)(ii)

- name: disqualifying_public_support_threshold
  kind: parameter
  dtype: Rate
  period: Year
  source: 26 USC 3121(w)(3)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: more than 25 percent of its support
  versions:
    - effective_from: '1990-01-01'
      formula: '0.25'

church

Derived

source: 26 USC 3121(w)(3)(A)

- name: church
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3121(w)(3)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        employer_is_church

        or employer_is_convention_or_association_of_churches

        or
        elementary_or_secondary_school_controlled_operated_or_principally_supported_by_church_or_church_association

disqualified_public_commercial_church_controlled_organization

Derived

source: 26 USC 3121(w)(3)(B)

- name: disqualified_public_commercial_church_controlled_organization
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3121(w)(3)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              offers goods, services, or facilities for sale, other than on an incidental basis, to
              the general public
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: other than goods, services, or facilities which are sold at a nominal charge
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: normally receives more than 25 percent of its support
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/w#disqualifying_public_support_threshold
            output: disqualifying_public_support_threshold
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        offers_goods_services_or_facilities_for_sale_to_general_public_other_than_incidental_basis
        and not goods_services_or_facilities_sold_at_nominal_charge_substantially_less_than_cost
        and (
          governmental_support_fraction > disqualifying_public_support_threshold
          or receipts_support_fraction_from_admissions_sales_services_or_facilities_in_non_unrelated_trades_or_businesses > disqualifying_public_support_threshold
          or governmental_support_fraction + receipts_support_fraction_from_admissions_sales_services_or_facilities_in_non_unrelated_trades_or_businesses > disqualifying_public_support_threshold
        )

qualified_church_controlled_organization

Derived

source: 26 USC 3121(w)(3)(B)

- name: qualified_church_controlled_organization
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3121(w)(3)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
        - 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/w#disqualified_public_commercial_church_controlled_organization
            output: disqualified_public_commercial_church_controlled_organization
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        church_controlled_tax_exempt_organization_described_in_section_501_c_3
        and not disqualified_public_commercial_church_controlled_organization

election_available_to_church_or_qualified_organization

Derived

source: 26 USC 3121(w)(1)

- name: election_available_to_church_or_qualified_organization
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3121(w)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: opposed for religious reasons to the payment of the tax imposed under section 3111
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/w#church
            output: church
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/w#qualified_church_controlled_organization
            output: qualified_church_controlled_organization
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        (church or qualified_church_controlled_organization)
        and election_made_within_statutory_time_period
        and election_made_in_accordance_with_secretary_procedures
        and organization_states_religious_opposition_to_employer_tax_payment

secretary_revocation_for_information_failure

Derived

source: 26 USC 3121(w)(2)

- name: secretary_revocation_for_information_failure
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3121(w)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              fails to furnish the information required under section 6051 to the Secretary for a
              period of 2 years or more
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/w#information_failure_revocation_period_years
            output: information_failure_revocation_period_years
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        years_information_required_under_section_6051_not_furnished_to_secretary >=
        information_failure_revocation_period_years

        and secretary_requested_previously_unfurnished_information

        and not furnished_all_previously_unfurnished_information_for_period_covered_by_election

election_revoked

Derived

source: 26 USC 3121(w)(2)

- name: election_revoked
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3121(w)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3121
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/w#secretary_revocation_for_information_failure
            output: secretary_revocation_for_information_failure
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        church_or_organization_revoked_election_under_secretary_regulations
        or secretary_revocation_for_information_failure

secretary_revocation_retroactive_to_information_failure_period_start

Derived

source: 26 USC 3121(w)(2)

- name: secretary_revocation_retroactive_to_information_failure_period_start
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3121(w)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: shall apply retroactively to the beginning of the 2-year period
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/w#secretary_revocation_for_information_failure
            output: secretary_revocation_for_information_failure
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: secretary_revocation_for_information_failure

services_excluded_from_employment_by_church_election

Derived

source: 26 USC 3121(w)(1)-(2)

- name: services_excluded_from_employment_by_church_election
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3121(w)(1)-(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3121
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              shall apply to current and future employees, and shall apply to service performed
              after December 31, 1983
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/w#election_available_to_church_or_qualified_organization
            output: election_available_to_church_or_qualified_organization
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/w#election_revoked
            output: election_revoked
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        election_available_to_church_or_qualified_organization
        and service_performed_after_statutory_service_start_date
        and service_performed_by_current_or_future_employee
        and not election_revoked

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3111inferredUS Federal › Statutes › Title 26 › § 3111