26 U.S.C. sec. 3121 (2020 ed.)

The record

Jurisdiction

United States - Internal Revenue Code (definition placing territorial employment within the United States)

Level

Federal

Authority

I.R.C. sec. 3121; CARES Act sec. 2301(c)(5)(A); I.R.C. sec. 3134(c)(3)(A)

Issued

2021-01-01 Jan. 1, 2021

Effective

in force throughout 2020-2021 (read as 2021-01-01)

End

--

In force

Jan. 1, 2021 (no end date recorded; counted as in force for 120 days)

Limitation types

Other

Addressees

• all employers paying FICA wages, including in the territories

Functions reached

• eligibility of every territorial employer (wages under sec. 3121(a) are the qualified wages of CARES Act sec. 2301(c)(5)(A) and I.R.C. sec. 3134(c)(3)(A))

Collection

Territorial governments AGY-TERRITORIES

Operative words

(e) State, United States, and citizen. For purposes of this chapter... (2) United States. The term "United States" when used in a geographical sense includes the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.

Enforcement

Notes