This chapter may be cited as the "Federal Insurance Contributions Act."
26 U.S.C. § 3128
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF 1986 AMENDMENT Amendment by Pub. L. 99-509, 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. 99-509, set out as a note under section 418 of Title 42.
- State
- The term "State" shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title.
- political subdivision
- 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.