26 U.S.C. § 3122 : US Code - Section 3122: Federal service

Search 26 U.S.C. § 3122 : US Code - Section 3122: Federal service

In the case of the taxes imposed by this chapter with respect to
service performed in the employ of the United States or in the
employ of any instrumentality which is wholly owned by the United
States, including such service which is medicare qualified
government employment (as defined in section 3121(u)(3)), including
service, performed as a member of a uniformed service, to which the
provisions of section 3121(m)(1) are applicable, and including
service, performed as a volunteer or volunteer leader within the
meaning of the Peace Corps Act, to which the provisions of section
3121(p) are applicable, the determination of the amount of
remuneration for such service, and the return and payment of the
taxes imposed by this chapter, shall be made by the head of the
Federal agency or instrumentality having the control of such
service, or by such agents as such head may designate. In the case
of the taxes imposed by this chapter with respect to service
performed in the employ of an international organization pursuant
to a transfer to which the provisions of section 3121(y) are
applicable, the determination of the amount of remuneration for
such service, and the return and payment of the taxes imposed by
this chapter, shall be made by the head of the Federal agency from
which the transfer was made. Nothing in this paragraph shall be
construed to affect the Secretary's authority to determine under
subsections (a) and (b) of section 3121 whether any such service
constitutes employment, the periods of such employment, and whether
remuneration paid for any such service constitutes wages. The
person making such return may, for convenience of administration,
make payments of the tax imposed under section 3111 with respect to
such service without regard to the contribution and benefit base
limitation in section 3121(a)(1), and he shall not be required to
obtain a refund of the tax paid under section 3111 on that part of
the remuneration not included in wages by reason of section
3121(a)(1). Payments of the tax imposed under section 3111 with
respect to service, performed by an individual as a member of a
uniformed service, to which the provisions of section 3121(m)(1)
are applicable, shall be made from appropriations available for the
pay of members of such uniformed service. The provisions of this
section shall be applicable in the case of service performed by a
civilian employee, not compensated from funds appropriated by the
Congress, in the Army and Air Force Exchange Service, Army and Air
Force Motion Picture Service, Navy Exchanges, Marine Corps
Exchanges, or other activities, conducted by an instrumentality of
the United States subject to the jurisdiction of the Secretary of
Defense, at installations of the Department of Defense for the
comfort, pleasure, contentment, and mental and physical improvement
of personnel of such Department; and for purposes of this section
the Secretary of Defense shall be deemed to be the head of such
instrumentality. The provisions of this section shall be applicable
also in the case of service performed by a civilian employee, not
compensated from funds appropriated by the Congress, in the Coast
Guard Exchanges or other activities, conducted by an
instrumentality of the United States subject to the jurisdiction of
the Secretary of Transportation, at installations of the Coast
Guard for the comfort, pleasure, contentment, and mental and
physical improvement of personnel of the Coast Guard; and for
purposes of this section the Secretary of Transportation shall be
deemed to be the head of such instrumentality.