26 U.S.C. § 3128: Short title

26 U.S.C. 3128: Short titleText contains those laws in effect through Public Law 119-121 (October 9, 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.