42 U.S. Code § 1301 - Definitions
Section 301 of the Social Security Amendments of 1972, referred to in subsec. (a)(1), is section 301 of Pub. L. 92–603, title III, Oct. 30, 1972, 86 Stat. 1465, which enacted sections 1381 to 1382e and 1383 to 1383c of this title.
The Internal Revenue Code of 1986, referred to in subsec. (a)(9), is classified generally to Title 26, Internal Revenue Code.
1997—Subsec. (a)(1). Pub. L. 105–33 substituted “XIX, and XXI” for “and XIX” and “subchapters XIX and XXI” for “subchapter XIX”.
1994—Subsec. (a)(10). Pub. L. 103–296 added par. (10).
1988—Subsec. (a)(1). Pub. L. 100–485 amended last sentence generally. Prior to amendment, last sentence read as follows: “Such term when used in part B of subchapter IV of this chapter also includes American Samoa.”
1987—Subsec. (a)(1). Pub. L. 100–203, § 9135(a)(1), inserted “American Samoa,” after “Guam,”.
Pub. L. 100–203, § 9135(b)(1), inserted at end “Such term when used in part B of subchapter IV of this chapter also includes American Samoa.”
1986—Subsec. (a)(3) to (5). Pub. L. 99–514, § 1883(c)(1), realigned margins of pars. (3) to (5).
Subsec. (a)(8)(B). Pub. L. 99–514, § 1895(c)(6), amended directory language of Pub. L. 99–272, § 9528(a), and did not involve any change in text. See note below.
Pub. L. 99–272, § 9528(a), as amended by Pub. L. 99–514, § 1895(c)(6), struck out “even-numbered” after “November 30 of each” and substituted “for each of the four quarters” for “for each of the eight quarters”.
Subsec. (a)(9). Pub. L. 99–514, § 2, substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954” in closing provisions.
1984—Subsec. (a)(6). Pub. L. 98–369, § 2663(j)(1), substituted “means the Secretary of Health and Human Services” for “means the Secretary of Health, Education, and Welfare”.
Subsec. (a)(8), (9). Pub. L. 98–369, § 2663(e)(1), realigned margins of pars. (8) and (9).
1982—Subsec. (a)(1). Pub. L. 97–248, § 136(a), inserted “and American Samoa” after “includes the Northern Mariana Islands”.
Pub. L. 97–248, § 160(c), substituted “Guam, and the Northern Mariana Islands” for “American Samoa, the Northern Mariana Islands, and the Trust Territory of the Pacific Islands”.
1981—Subsec. (a)(1). Pub. L. 97–35, §§ 2162(a)(1), 2352(b), substituted “American Samoa, the Northern Mariana Islands, and” for “American Samoa and” and inserted provisions that “State” when used in subchapter XIX of this chapter also includes the Northern Mariana Islands and when used in subchapter XX of this chapter also includes the Virgin Islands, American Samoa, the Northern Mariana Islands, and the Trust Territory of the Pacific Islands.
Subsec. (a)(9)(D). Pub. L. 97–35, § 2193(c)(2), substituted “subchapters XVIII, and XIX” for “subchapters V, XVIII, and XIX”.
1977—Subsec. (a)(1). Pub. L. 95–142, § 5(l)(2), which directed that second sentence of par. (1) be amended by inserting provision that “State” when used in part B of this subchapter also includes American Samoa and the Trust Territory of the Pacific Islands, was executed by inserting that provision to third sentence.
Subsec. (a)(9). Pub. L. 95–142, § 5(c)(2), added par. (9).
1976—Subsec. (a)(1). Pub. L. 94–566 inserted provision that “State”, when used in subchapters III, IX, and XII of this chapter, also includes the Virgin Islands.
Subsec. (a)(8)(B). Pub. L. 94–273 substituted “October” for “July” in two places and “November 30” for “August 31”.
1973—Subsec. (a)(1). Pub. L. 93–233 struck out in first sentence references to subchapters I, X, XIV, and XVI of this chapter and inserted third sentence respecting the case of Puerto Rico, the Virgin Islands, and Guam.
1972—Subsec. (a)(1). Pub. L. 92–603 extended benefits of subchapter V of this chapter to American Samoa and the Trust Territory of the Pacific Islands.
1965—Subsec. (a)(1). Pub. L. 89–97 included subchapter XIX of this chapter.
1962—Subsec. (a)(1). Pub. L. 87–543, § 153(a), included in enumeration subchapters XI and XVI of this chapter.
Subsec. (a)(2). Pub. L. 87–543, § 153(b), struck out “, the District of Columbia, and the Commonwealth of Puerto Rico” after “the States,”.
1960—Subsec. (a)(1). Pub. L. 86–778 substituted “The term ‘State’, except where otherwise provided, includes the District of Columbia and the Commonwealth of Puerto Rico” for “The term ‘State’ includes Hawaii, and the District of Columbia”, and “includes the Virgin Islands and Guam” for “includes Puerto Rico, the Virgin Islands, and Guam”.
Pub. L. 86–624, § 30(d)(1), struck out “Hawaii, and” before “the District of Columbia”.
Subsec. (a)(2). Pub. L. 86–778 substituted “means, except where otherwise provided, the States, the District of Columbia, and the Commonwealth of Puerto Rico” for “means the States, Hawaii, and the District of Columbia”.
Pub. L. 86–624, § 30(d)(2), struck out “, Hawaii,” before “and the District of Columbia”.
Subsec. (a)(8)(A). Pub. L. 86–624, § 30(a)(1), (2), substituted “per capita income of the United States” for “per capita income of the continental United States (including Alaska)”, and struck out provisions which prescribed the Federal percentage for Hawaii as 50 per centum.
Subsec. (a)(8)(B). Pub. L. 86–624, § 30(a)(1), substituted “United States” for “continental United States (including Alaska)”.
Subsec. (a)(8)(C), (D). Pub. L. 86–624, § 30(a)(3), added subpars. (C) and (D).
1959—Subsec. (a)(1). Pub. L. 86–70, § 32(d)(1), substituted “Hawaii and” for “Alaska, Hawaii, and”.
Subsec. (a)(2). Pub. L. 86–70, § 32(d)(2), struck out “Alaska,” before “Hawaii”.
Subsec. (a)(8). Pub. L. 86–70, § 32(a), substituted “(including Alaska)” for “(excluding Alaska)” in two places, and “50 per centum for Hawaii” for “50 per centum for Alaska and Hawaii”.
1958—Subsec. (a)(1). Pub. L. 85–840, § 506, included Guam within definition of “State” when used in subchapters I, IV, V, VII, X, and XIV of this chapter.
Subsec. (a)(8). Pub. L. 85–840, § 505, added par. (8).
1956—Subsec. (a)(1). Act Aug. 1, 1956, inserted reference to subchapter VII of this chapter.
1950—Subsec. (a)(1). Act Aug. 28, 1950, § 403(a)(1), redefined “State”.
Subsec. (a)(6). Act Aug. 28, 1950, § 403(a)(2), defined “Administrator”.
Subsec. (a)(7). Act Aug. 28, 1950, § 403(b), added par. (7).
1948—Subsec. (a)(6). Act June 14, 1948, provided for application of usual common-law rules in determining whether a person is an employee.
1946—Subsec. (a)(1). Act Aug. 10, 1946, struck out exception of section 45b of title 29 and inserted reference to Virgin Islands.
1939—Subsec. (a)(1). Act Aug. 10, 1939, redefined “State”.
“Secretary of Health and Human Services” substituted for “Secretary of Health, Education, and Welfare” in subsec. (a)(6) and (8)(B) pursuant to section 509(b) of Pub. L. 96–88, which is classified to section 3508(b) of Title 20, Education.
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 this title.
Pub. L. 100–485, title VI, § 601(d), Oct. 13, 1988, 102 Stat. 2408, provided that:
Amendment by Pub. L. 100–203 applicable with respect to fiscal years beginning on or after Oct. 1, 1988, see section 9135(c) of Pub. L. 100–203, set out as a note under section 623 of this title.
Amendment by section 1883(c)(1) of Pub. L. 99–514 effective Oct. 22, 1986, see section 1883(f) of Pub. L. 99–514, set out as a note under section 402 of this title.
Amendment by section 1895(c)(6) of Pub. L. 99–514 effective, except as otherwise provided, as if included in enactment of the Consolidated Omnibus Budget Reconciliation Act of 1985, Pub. L. 99–272, see section 1895(e) of Pub. L. 99–514, set out as a note under section 162 of Title 26, Internal Revenue Code.
Pub. L. 99–272, title IX, § 9528(b), (c), Apr. 7, 1986, 100 Stat. 219, as amended by Pub. L. 99–509, title IX, §§ 9102, 9421(a), Oct. 21, 1986, 100 Stat. 1972, 2065, provided that:
[Pub. L. 99–509, title IX, § 9102, Oct. 21, 1986, 100 Stat. 1972, provided that the amendment made by that section [amending section 9528(c) of Pub. L. 99–272, set out above] is effective as provided in section 9421(b) of Pub. L. 99–509. See below.]
[Pub. L. 99–509, title IX, § 9421(b), Oct. 21, 1986, 100 Stat. 2065, provided that:
Amendment by Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of Pub. L. 98–369, set out as a note under section 401 of this title.
Pub. L. 97–248, title I, § 136(e), Sept. 3, 1982, 96 Stat. 376, provided that:
Pub. L. 97–248, title I, § 160(e), Sept. 3, 1982, 96 Stat. 400, provided that:
Amendment by section 2352(a) of Pub. L. 97–35 effective Oct. 1, 1981, except as otherwise explicitly provided, see section 2354 of Pub. L. 97–35, set out as an Effective Date note under section 1397 of this title.
For effective date, savings, and transitional provisions relating to amendment by section 2193(c)(2) of Pub. L. 97–35, see section 2194 of Pub. L. 97–35, set out as a note under section 701 of this title.
Amendment by Pub. L. 94–566 effective on the later of Oct. 1, 1976, or the day after the day on which the Secretary of Labor approves under section 3304(a) of Title 26, Internal Revenue Code, an unemployment compensation law submitted to him by the Virgin Islands for approval, see section 116(f)(1) of Pub. L. 94–566, set out as a note under section 3304 of Title 26.
Pub. L. 93–233, § 18(z–2)(2), Dec. 31, 1973, 87 Stat. 974, provided that:
Pub. L. 92–603, title II, § 272(c), Oct. 30, 1972, 86 Stat. 1451, provided that:
Pub. L. 89–97, title I, § 121(c)(1), July 30, 1965, 79 Stat. 352, provided that the amendment made by that section is effective Jan. 1, 1966.
Pub. L. 86–778, title V, § 541, Sept. 13, 1960, 74 Stat. 985, provided that the amendment made by that section is effective on and after Jan. 1, 1961.
Amendment by section 30(d) of Pub. L. 86–624 effective Aug. 21, 1959, see section 47(f) of Pub. L. 86–624, set out as a note under section 201 of this title.
Amendment by section 30(a)(1) of Pub. L. 86–624 applicable in the case of promulgations or computations of Federal shares, allotment percentages, allotment ratios, and Federal percentages, as the case may be, made after Aug. 21, 1959, see Pub. L. 86–624, § 47(a), July 12, 1960, 74 Stat. 423.
Pub. L. 86–624, § 47(b), July 12, 1960, 74 Stat. 423, provided that:
Amendment by section 32(a) of Pub. L. 86–70 applicable in the case of promulgations of Federal shares, allotment percentages, allotment ratios, and Federal percentages, as the case may be, made after satisfactory data are available from the Department of Commerce for a full year on the per capita income of Alaska, and amendment by section 32(d) of Pub. L. 86–70 effective Jan. 3, 1959, see Pub. L. 86–70, § 47(a), (d), June 25, 1959, 73 Stat. 153.
For effective date of amendments by Pub. L. 85–840, see section 512 of Pub. L. 85–840, set out as a note under section 303 of this title.
Act Aug. 28, 1950, ch. 809, title IV, § 403(a)(3), 64 Stat. 559, provided that:
Act Aug. 28, 1950, ch. 809, title IV, § 403(b), 64 Stat. 559, provided that the amendment made by that section is effective Oct. 1, 1950.
Act June 14, 1948, ch. 468, § 2(b), 62 Stat. 438, provided that:
Act Aug. 10, 1946, ch. 951, title IV, § 401(a), 60 Stat. 986, provided that the amendment made by that section is effective Jan. 1, 1947.
Act Aug. 10, 1939, ch. 666, title VIII, § 801, 53 Stat. 1398, provided that the amendment made by that section is effective Jan. 1, 1940.
The provisions of subsecs. (a)(1), (3), (6), (c) of this section were incorporated into sections 1426(d) to (f), 1427, 1607(i) to (k), and 1608 of former Title 26, Internal Revenue Code of 1939, by act Feb. 10, 1939, ch. 2, 53 Stat. 1. Section 4 of the act of Feb. 10, 1939, provided that all laws and parts of laws codified into the Internal Revenue Code of 1939, to the extent that they related exclusively to internal revenue, were repealed. See enacting sections preceding section 1 of former Title 26.
Provisions of the Internal Revenue Code of 1939 were generally repealed by section 7851 of Title 26, Internal Revenue Code of 1954 (act Aug. 16, 1954, ch. 736, 68A Stat. 3). See, also, section 7807 of said Title 26, I.R.C. 1954, respecting rules in effect upon enactment of I.R.C. 1954. The I.R.C. 1954 was redesignated I.R.C. 1986 by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095. Said repealed sections are covered by sections 3121, 3123, 3306, 3307, 7701 of Title 26.
Pub. L. 98–369, div. B, title VI, § 2663(l), July 18, 1984, 98 Stat. 1171, provided that:
Pub. L. 108–173, § 1(c), Dec. 8, 2003, 117 Stat. 2066, provided that:
“In this Act [see Short Title of 2003 Amendments note set out under section 1305 of this title]:
Pub. L. 90–248, title IV, § 404, Jan. 2, 1968, 81 Stat. 933, as amended by Pub. L. 96–88, title V, § 509(b), Oct. 17, 1979, 93 Stat. 695, provided that:
Pub. L. 89–97, title I, § 110, July 30, 1965, 79 Stat. 340, as amended by Pub. L. 96–88, title V, § 509(b), Oct. 17, 1979, 93 Stat. 695, provided that:
Pub. L. 88–156, § 6, Oct. 24, 1963, 77 Stat. 276, as amended by Pub. L. 96–88, title V, § 509(b), Oct. 17, 1979, 93 Stat. 695, provided that:
Pub. L. 87–543, title II, § 201, July 25, 1962, 76 Stat. 208, as amended by Pub. L. 96–88, title V, § 509(b), Oct. 17, 1979, 93 Stat. 695, provided that:
Pub. L. 87–64, title III, § 304, June 30, 1961, 75 Stat. 143, as amended by Pub. L. 96–88, title V, § 509(b), Oct. 17, 1979, 93 Stat. 695, provided that:
Pub. L. 86–778, title VII, § 709, Sept. 13, 1960, 74 Stat. 997, as amended by Pub. L. 96–88, title V, § 509(b), Oct. 17, 1979, 93 Stat. 695, provided that:
Pub. L. 85–840, title VII, § 702, Aug. 28, 1958, 72 Stat. 1056, as amended by Pub. L. 96–88, title V, § 509(b), Oct. 17, 1979, 93 Stat. 695, provided that:
Act Aug. 1, 1956, ch. 836, title I, § 119, 70 Stat. 836, as amended Oct. 17, 1979, Pub. L. 96–88, title V, § 509(b), 93 Stat. 695, provided that:
Act Sept. 1, 1954, ch. 1206, title I, § 114, 68 Stat. 1087, as amended Oct. 17, 1979, Pub. L. 96–88, title V, § 509(b), 93 Stat. 695, provided that:
Functions of Federal Security Administrator transferred to Secretary of Health, Education, and Welfare and all agencies of Federal Security Agency transferred to Department of Health, Education, and Welfare by section 5 of Reorg. Plan No. 1 of 1953, set out as a note under section 3501 of this title. Federal Security Agency and Office of Administrator abolished by section 8 of Reorg. Plan No. 1 of 1953.
For termination of Trust Territory of the Pacific Islands, see note set out preceding section 1681 of Title 48, Territories and Insular Possessions.