26 U.S.C. § 3128: Short title

26 U.S.C. 3128: Short titleText contains those laws in effect through Public Law 119-120 (October 7, 2026).

From Title 26-INTERNAL REVENUE CODECHAPTER 21-FEDERAL INSURANCE CONTRIBUTIONS ACT

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§3128. Short title

This chapter may be cited as the “Federal Insurance Contributions Act.”

( Aug. 16, 1954, ch. 736 , 68A Stat. 429 , § 3125; renumbered § 3126, Pub. L. 86–778, title I, § 103(q)(1) , Sept. 13, 1960 , 74 Stat. 939 ; renumbered § 3127, Pub. L. 99–509, title IX, § 9002(a)(1) , Oct. 21, 1986 , 100 Stat. 1970 ; renumbered § 3128, Pub. L. 100–647, title VIII, § 8007(a)(1) , Nov. 10, 1988 , 102 Stat. 3781 .)

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.