Notwithstanding any other provision of this chapter (and under regulations prescribed to carry out this section), in any case where-
such employer shall be exempt from the taxes imposed by section 3111 with respect to wages paid to each of the employees thereof who meets the requirements of paragraph (2) and each such employee shall be exempt from the taxes imposed by section 3101 with respect to such wages paid to him by such employer.
An application for exemption filed by an employer (or a partner) under subsection (a)(1) or by an employee under subsection (a)(2) shall be approved only if-
An exemption granted under this section to any employer with respect to wages paid to any of the employees thereof, or granted to any such employee, shall apply with respect to wages paid by such employer during the period-
26 U.S.C. § 3127
EDITORIAL NOTES
REFERENCES IN TEXTSection 203 of the Social Security Act, referred to in subsec. (b)(3), is classified to section 403 of Title 42, The Public Health and Welfare.
PRIOR PROVISIONSA prior section 3127 was renumbered section 3128 of this title.
AMENDMENTS2018-Subsec. (b)(3). Pub. L. 115-141 struck out "or 222(b)" after "section 203".1994-Subsecs. (b)(2), (c)(2). Pub. L. 103-296 substituted "Commissioner of Social Security" for "Secretary of Health and Human Services". 1989-Subsec. (a). Pub. L. 101-239, §10204(b)(1)(B), substituted "the employees thereof" for "his employees" in concluding provisions.Subsec. (a)(1). Pub. L. 101-239, §10204(b)(1)(A), inserted "(or, if the employer is a partnership, each partner therein)" after "an employer".Subsec. (b). Pub. L. 101-239, §10204(b)(1)(C), inserted "(or a partner)" after "an employer" in introductory provisions.Subsec. (c). Pub. L. 101-239, §10204(b)(1)(D), substituted "the employees thereof" for "his employees" in introductory provisions.Subsec. (c)(1). Pub. L. 101-239, §10204(b)(1)(E), inserted "(or, if the employer is a partnership, each partner therein)".Subsec. (c)(2). Pub. L. 101-239, §10204(b)(1)(F), substituted "such employer (or, if the employer is a partnership, any partner therein) or the employee involved does not meet" for "such employer or the employee involved ceases to meet" in cl. (A) and inserted "(or, if the employer is a partnership, any partner therein)" after "such employer" in cl. (B).
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF 1994 AMENDMENT Amendment by Pub. L. 103-296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103-296, set out as a note under section 401 of Title 42, The Public Health and Welfare.
EFFECTIVE DATE OF 1989 AMENDMENT Pub. L. 101-239, §10204(b)(2), Dec. 19, 1989, 103 Stat. 2474, provided that: "The amendments made by this subsection [amending this section] shall be effective as if they were included in the amendments made by section 8007(a)(1) of the Technical and Miscellaneous Revenue Act of 1988 (102 Stat. 3781) [Pub. L. 100-647]."
EFFECTIVE DATESection applicable to wages paid after Dec. 31, 1988, see section 8007(d) of Pub. L. 100-647, set out as an Effective Date of 1988 Amendment note under section 1402 of this title.
SAVINGS PROVISIONFor provisions that nothing in amendment by Pub. L. 115-141 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Mar. 23, 2018, for purposes of determining liability for tax for periods ending after Mar. 23, 2018, see section 401(e) of Pub. L. 115-141, set out as a note under section 23 of this title.
- Commissioner
- The term "Commissioner" means the Commissioner of Internal Revenue.
- Secretary
- The term "Secretary" means the Secretary of the Treasury or his delegate.