Section 233 of theSocial Security Act, referred to in subsec. (c), is classified tosection 433 of Title 42, The Public Health and Welfare.

2014—Subsec. (a).Pub. L. 113–295, § 221(a)(89), substituted “12.4 percent of the amount of the self-employment incomefor such taxable year.” for “the following percent of the amount of the self-employment incomefor such taxable year:

Subsec. (b)(1).Pub. L. 113–295, § 221(a)(90), substituted “2.9 percent of the amount of the self-employment incomefor such taxable year.” for “the following percent of the amount of the self-employment incomefor such taxable year:

2010—Subsec. (b).Pub. L. 111–148, § 9015(b)(1), designated existing provisions as par. (1), inserted heading, and added par. (2).

Subsec. (b)(2)(A).Pub. L. 111–152, § 1402(b)(1)(B)(i), added cl. (ii) and redesignated former cl. (ii) as (iii).

Pub. L. 111–148, § 10906(b), substituted “0.9 percent” for “0.5 percent” in introductory provisions.

Subsec. (b)(2)(B).Pub. L. 111–152, § 1402(b)(1)(B)(ii), substituted “under clause (i), (ii), or (iii) (whichever is applicable)” for “under clauses (i) and (ii)”.

2004—Subsec. (c).Pub. L. 108–203 substituted “exclusively to the laws applicable to” for “to taxes or contributions for similar purposes under”.

1990—Subsecs. (c), (d).Pub. L. 101–508 redesignated subsec. (d) as (c) and struck out former subsec. (c) which provided a credit against self-employment taxes imposed by this section.

1983—Subsec. (a).Pub. L. 98–21, § 124(a), amended subsec. (a) generally, substituting a table for former pars. (1) to (7) which had imposed a tax on the self-employment incomeof every individual (1) in the case of any taxable year beginning beforeJan. 1, 1978, to be equal to 7.0 percent of the amount of the self-employment incomefor such taxable year; (2) in the case of any taxable year beginning afterDec. 31, 1977, and beforeJan. 1, 1979, to be equal to 7.10 percent of the amount of the self-employment incomefor such taxable year; (3) in the case of any taxable year beginning afterDec. 31, 1978, and beforeJan. 1, 1981, to be equal to 7.05 percent of the amount of the self-employment incomefor such taxable year; (4) in the case of any taxable year beginning afterDec. 31, 1980, and beforeJan. 1, 1982, to be equal to 8.00 percent of the amount of the self-employment incomefor such taxable year; (5) in the case of any taxable year beginning afterDec. 31, 1981, and beforeJan. 1, 1985, to be equal to 8.05 percent of the amount of the self-employment incomefor such taxable year; (6) in the case of any taxable year beginning afterDec. 31, 1984, and beforeJan. 1, 1990, to be equal to 8.55 percent of the amount of the self-employment incomefor such taxable year; and (7) in the case of any taxable year beginning afterDec. 31, 1989, to be equal to 9.30 percent of the amount of the self-employment incomefor such taxable year.

Subsec. (b).Pub. L. 98–21, § 124(a), amended subsec. (b) generally, substituting a table for former pars. (1) to (6) which had imposed a tax on the self-employment incomeof every individual (1) in the case of any taxable year beginning afterDec. 31, 1973, and beforeJan. 1, 1978, to be equal to 0.90 percent of the amount of the self-employment incomefor such taxable year; (2) in the case of any taxable year beginning afterDec. 31, 1977, and beforeJan. 1, 1979, to be equal to 1.00 percent of the amount of the self-employment incomefor such taxable year; (3) in the case of any taxable year beginning afterDec. 31, 1978, and beforeJan. 1, 1981, to be equal to 1.05 percent of the amount of the self-employment incomefor such taxable year; (4) in the case of any taxable year beginning afterDec. 31, 1980, and beforeJan. 1, 1985, to be equal to 1.30 percent of the amount of the self-employment incomefor such taxable year; (5) in the case of any taxable year beginning afterDec. 31, 1984, and beforeJan. 1, 1986, to be equal to 1.35 percent of the amount of the self-employment incomefor such taxable year; and (6) in the case of any taxable year beginning afterDec. 31, 1985, to be equal to 1.45 percent of the amount of the self-employment incomefor such taxable year.

Subsecs. (c), (d).Pub. L. 98–21, § 124(b), added subsec. (c) and redesignated former subsec. (c) as (d).

1977—Subsec. (a).Pub. L. 95–216, § 101(a)(3), substituted provisions calling for a graduated increase in the tax from 7.0 percent for taxable years beginning beforeJan. 1, 1978, to 9.30 percent for taxable years beginning afterDec. 31, 1989, for provisions under which the tax had been set at 7.0 percent without any increase in the rate in future years.

Subsec. (b).Pub. L. 95–216, § 101(b)(3), substituted “afterDecember 31, 1977, and beforeJanuary 1, 1979” for “afterDecember 31, 1977, and beforeJanuary 1, 1981” and “1.00 percent” for “1.10 percent” in par. (2), substituted “afterDecember 31, 1978, and beforeJanuary 1, 1981” for “afterDecember 31, 1980, and beforeJanuary 1, 1986” and “1.05 percent” for “1.35 percent” in par. (3), substituted “afterDecember 31, 1980, and beforeJanuary 1, 1985” for “afterDecember 31, 1985” and “1.30 percent” for “1.50 percent” in par. (4), and added pars. (5) and (6).

Subsec. (c).Pub. L. 95–216, § 317(b)(1), added subsec. (c).

1976—Subsec. (a).Pub. L. 94–455, § 1901(a)(154)(A), among other changes, substituted provisions relating to a uniform tax rate of 7 percent on self-employment incomeof every individual for provisions relating to varied tax rate of 5.8 percent of the amount of self-employment incomefor any taxable year beginning afterDec. 31, 1967, and beforeJan. 1, 1969, 6.3 percent for any taxable year beginning afterDec. 31, 1968, and beforeJan. 1, 1971, 6.9 percent for any taxable year beginning afterDec. 31, 1970, and beforeJan. 1, 1973, and 7.0 percent for any taxable year beginning afterDec. 31, 1972.

Subsec. (b).Pub. L. 94–455, § 1901(a)(154)(B), redesignated pars. (3) to (6) as (1) to (4). Former pars. (1) and (2), which related to a 6 percent tax rate on self-employment incomefor any taxable year beginning afterDec. 31, 1967, and beforeJan. 1, 1974, and 1 percent tax rate on self-employment incomefor any taxable year beginning afterDec. 31, 1972, and beforeJan. 1, 1974, were struck out.

1973—Subsec. (b)(2).Pub. L. 93–233 substituted “1974” for “1978”.

Subsec. (b)(3).Pub. L. 93–233 substituted “1973” and “1978” for “1977” and “1981” and decreased the rate of tax from 1.25 percent to 0.90 percent.

Subsec. (b)(4).Pub. L. 93–233 substituted “1977” and “1981” for “1980” and “1986” and decreased the rate of tax from 1.35 percent to 1.10 percent.

Subsec. (b)(5).Pub. L. 93–233 substituted “beginning afterDecember 31, 1980, and beforeJanuary 1, 1986” for “beginning afterDecember 31, 1985” and decreased the rate of tax from 1.45 percent to 1.35 percent.

Subsec. (b)(6).Pub. L. 93–233 added par. (6).

1972—Subsec. (a)(3).Pub. L. 92–603, § 135(a)(1)(A), substituted “1973” for “1978”.

Subsec. (a)(4).Pub. L. 92–603, § 135(a)(1)(B), substituted provisions that in the case of taxable years beginning afterDec. 31, 1972, the tax shall be equal to 7.0 percent of the amount of the self-employment incomefor such taxable year, for provisions that in the case of taxable years beginning afterDec. 31, 1977, and beforeJan. 1, 2011, the tax shall be equal to 6.7 percent of the amount of the self-employment incomefor such taxable year.

Subsec. (a)(5).Pub. L. 92–603, § 135(a)(1)(B), struck out par. (5) which provided that in the case of taxable years beginning afterDec. 31, 2010, the tax shall be equal to 7.0 percent of the amount of the self-employment incomefor the taxable year.

Subsec. (a)(3) to (5).Pub. L. 92–336, § 204(a)(1), substituted “January 1, 1978” for “January 1, 1973” and struck out “and” after “such taxable year” in par. (3), extended from any taxable year beginning afterDecember 31, 1972 to any taxable year beginning afterDecember 31, 1977, and beforeJanuary 1, 2011, and decreased from 7.0 percent to 6.7 percent the provisions relating to the tax on self-employment incomein par. (4), and added par. (5).

Subsec. (b)(2).Pub. L. 92–603, § 135(b)(1), increased the rate of tax from 0.9 percent to 1.0 percent.

Subsec. (b)(3).Pub. L. 92–603, § 135(b)(1), substituted “1981” for “1986” and “1.25” for “1.0”.

Subsec. (b)(4).Pub. L. 92–603, § 135(b)(1), substituted “1980” for “1985”, “1986” for “1993”, and “1.35” for “1.1”.

Subsec. (b)(5).Pub. L. 92–603, § 135(b)(1), substituted “1985” for “1992” and “1.45” for “1.2”.

Subsec. (b)(2) to (5).Pub. L. 92–336, § 204(b)(1), substituted “1978” for “1976” and “0.9” for “0.65” in subsec. (b)(2), “1977” for “1975”, “1986” for “1980” and “1.0” for “0.70” in par. (3), “1985” for “1979”, “1993” for “1987” and “1.1” for “0.80” in par. (4), and “1992” for “1986” and “1.2” for “0.90” in par. (5).

1968—Subsecs. (a)(1) to (4).Pub. L. 90–248, § 109(a)(1), substituted “December 31, 1967” and “January 1, 1969” for “December 31, 1965” and “January 1, 1967” in par. (1), “December 31, 1968”, “January 1, 1971” and “6.3” for “December 31, 1966”, “January 1, 1969”, and “5.9” in par. (2), and “December 31, 1970” and “6.9” for “December 31, 1968” and “6.6” in par. (3), and reenacted par. (4) without change.

Subsec. (b)(1) to (5).Pub. L. 90–248, § 109(b)(1), struck out par. (1) provision for rate of 0.35 percent of amount of self-employment incomefor any taxable year beginning afterDec. 31, 1965, and beforeJan. 1, 1967, redesignated former pars. (2) to (6) as (1) to (5), substituted “December 31, 1967” for “December 31, 1966” in such par. (1) and increased the rate by 0.10 percent to 0.60, 0.65, 0.70, 0.80, and 0.90 in pars. (1) to (5), respectively.

1965—Pub. L. 89–97, § 321(a), divided the total tax imposed under the entire section for each taxable year upon the self-employment incomefor such taxable year into two separate taxes by dividing the section into subsecs. (a) and (b), with subsec. (a) reflecting the tax forold-age, survivors, and disability insurance and subsec. (b) reflecting a separate tax for hospital insurance; reduced from 6.2 percent to 6.15 percent the rate of total tax imposed under the entire section for taxable years beginning afterDec. 31, 1965, and beforeJan. 1, 1967 (resulting from a tax of 5.8 percent under subsec. (a) and 0.35 percent under subsec. (b)), increased from 6.2 percent to 6.4 percent the rate for taxable years beginning afterDec. 31, 1966, and beforeJan. 1, 1968 (resulting from a tax of 5.9 percent under subsec. (a) and 0.50 percent under subsec. (b)), reduced from 6.9 percent to 6.4 percent the rate for taxable years beginning afterDec. 31, 1967, and beforeJan. 1, 1969 (resulting from a tax of 5.9 percent under subsec. (a) and 0.50 percent under subsec. (b)), increased from 6.9 percent to 7.1 percent the rate for taxable years beginning afterDec. 31, 1968, and beforeJan. 1, 1973 (resulting from a tax of 6.6 percent under subsec. (a) and 0.50 percent under subsec. (b)), from 6.9 percent to 7.55 percent the rate for taxable years beginning afterDec. 31, 1972, and beforeJan. 1, 1976 (resulting from a tax of 7.0 percent under subsec. (a) and 0.55 percent under subsec. (b)), from 6.9 percent to 7.60 percent the rate for taxable years beginning afterDec. 31, 1975, and beforeJan. 1, 1980 (resulting from a tax of 7.0 percent under subsec. (a) and 0.60 percent under subsec. (b)), from 6.9 percent to 7.70 percent the rate for taxable years beginning afterDec. 31, 1979, and beforeJan. 1, 1987 (resulting from a tax of 7.0 percent under subsec. (a) and 0.70 percent under subsec. (b)), and from 6.9 percent to 7.80 percent the rate for taxable years beginning afterDec. 31, 1986 (resulting from a tax of 7.0 percent under subsec. (a) and 0.80 percent under subsec. (b)), and provided that the exclusion of employee representatives by section 1402(c)(3) should not apply for purposes of the tax imposed by subsec. (b).

Subsec. (b).Pub. L. 89–97, § 111(c)(4), struck out provision that for purposes of the tax imposed by this subsection, the exclusion of employee representatives by section 1402(c)(3) shall not apply.

1961—Pub. L. 87–64 increased the rate of tax for taxable years beginning afterDec. 31, 1961, and beforeJan. 1, 1963, from 4½ to 4.7 percent, taxable years beginning afterDec. 31, 1962, and beforeJan. 1, 1966, from 5¼ to 5.4 percent, taxable years beginning afterDec. 31, 1965, and beforeJan. 1, 1968, from 6 to 6.2 percent, taxable year beginning afterDec. 31, 1967, and beforeJan. 1, 1969, from 6 to 6.9 percent, and taxable years beginning afterDec. 31, 1968, from 6¾ to 6.9 percent.

1958—Pub. L. 85–840 increased the rate of tax by substituting provisions imposing a tax of 3¾ percent for taxable years beginning afterDec. 31, 1958, 4½ percent for years beginning afterDec. 31, 1959, 5¼ percent for years beginning afterDec. 31, 1962, 6 percent for years beginning afterDec. 31, 1965, and 6¾ percent for years beginning afterDec. 31, 1968, for provisions which imposed a tax of 3⅜ percent for taxable years beginning afterDec. 31, 1956, 4⅛ percent for years beginning afterDec. 31, 1959, 4⅞ percent for years beginning afterDec. 31, 1964, 5⅝ percent for years beginning afterDec. 31, 1969, and 6⅜ percent for years beginning afterDec. 31, 1974.

1956—ActAug. 1, 1956, increased the rate of tax for all taxable years beginning afterDec. 31, 1956, by three-eighths percent.

1954—ActSept. 1, 1954, increased the 4⅞ percent rate of tax on self-employment incomefor taxable years beginning afterDec. 31, 1969, to 5¼ percent for taxable years beginning afterDec. 31, 1969, and beforeJan. 1, 1975, and 6 percent for taxable years beginning afterDec. 31, 1974.

Amendment byPub. L. 113–295 effectiveDec. 19, 2014, subject to a savings provision, seesection 221(b) of Pub. L. 113–295, set out as a note undersection 1 of this title.

Pub. L. 111–152, title I, § 1402(b)(3),Mar. 30, 2010,124 Stat. 1063, provided that:

Amendment bysection 9015(b)(1) of Pub. L. 111–148 applicable with respect to remuneration received, and taxable years beginning, afterDec. 31, 2012, seesection 9015(c) of Pub. L. 111–148, set out as a note undersection 164 of this title.

Pub. L. 111–148, title X, § 10906(c),Mar. 23, 2010,124 Stat. 1020, provided that:

Pub. L. 98–21, title I, § 124(d),Apr. 20, 1983,97 Stat. 91, provided that:

Pub. L. 95–216, title I, § 104,Dec. 20, 1977,91 Stat. 1514, provided that:

Amendment byPub. L. 94–455 effective for taxable years beginning afterDec. 31, 1976, see section 1901(d) set out as a note undersection 2 of this title.

Pub. L. 93–233, § 6(c),Dec. 31, 1973,87 Stat. 955, provided that:

Pub. L. 92–603, title I, § 135(c),Oct. 30, 1972,86 Stat. 1364, provided that:

Pub. L. 92–336, title II, § 204(c),Oct. 30, 1972,86 Stat. 1377, provided that:

Pub. L. 90–248, title I, § 109(c),Jan. 2, 1968,81 Stat. 837, provided that:

Amendment bysection 111(c)(4) of Pub. L. 89–97 applicable to calendar year 1966 or to any subsequent calendar year but only if by October 1 immediately preceding such calendar year theRailroad Retirement Tax Act [section 3201 et seq. of this title] provides for a maximum amount of monthly compensation taxable under such Act during all months of such calendar year equal to one-twelfth of maximum wageswhichFederal Insurance Contributions Act [section 3101 et seq. of this title] provides may be counted for such calendar year, seesection 111(e) of Pub. L. 89–97, set out as an Effective Date note undersection 1395i–1 of Title 42, The Public Health and Welfare.

Pub. L. 89–97, title III, § 321(d),July 30, 1965,79 Stat. 396, provided that:

Pub. L. 87–64, title II, § 201(d),June 30, 1961,75 Stat. 141, provided that:

Pub. L. 85–840, title IV, § 401(d),Aug. 28, 1958,72 Stat. 1042, provided that:

Act Aug. 1, 1956, ch. 836, title II, § 202(d),70 Stat. 846, provided that:

For provisions that nothing in amendment byPub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior toNov. 5, 1990, for purposes of determining liability for tax for periods ending afterNov. 5, 1990, seesection 11821(b) of Pub. L. 101–508, set out as a note undersection 45K of this title.

Pub. L. 117–2, title IX, § 9642,Mar. 11, 2021,135 Stat. 171, provided that:

Pub. L. 116–127, div. G, § 7002,Mar. 18, 2020,134 Stat. 212, as amended byPub. L. 116–260, div. N, title II, §§ 286(a), (b)(2), 287(a),Dec. 27, 2020,134 Stat. 1989–1991, provided that:

[Pub. L. 116–260, div. N, title II, § 286(c),Dec. 27, 2020,134 Stat. 1991, provided that:

[Pub. L. 116–260, div. N, title II, § 287(c),Dec. 27, 2020,134 Stat. 1991, provided that:

Pub. L. 117–2, title IX, § 9643,Mar. 11, 2021,135 Stat. 174, provided that:

Pub. L. 116–127, div. G, § 7004,Mar. 18, 2020,134 Stat. 217, as amended byPub. L. 116–260, div. N, title II, §§ 286(a), (b)(4), 287(b),Dec. 27, 2020,134 Stat. 1989, 1991, provided that:

Pub. L. 111–312, title VI, § 601,Dec. 17, 2010,124 Stat. 3309, as amended byPub. L. 112–78, title I, § 101(a)–(d),Dec. 23, 2011,125 Stat. 1281, 1282;Pub. L. 112–96, title I, § 1001(a), (b),Feb. 22, 2012,126 Stat. 158, provided that:

[Pub. L. 112–96, title I, § 1001(c),Feb. 22, 2012,126 Stat. 159, provided that:

[Pub. L. 112–78, title I, § 101(e),Dec. 23, 2011,125 Stat. 1282, provided that:

[“(1)In general.—Except as provided in paragraph (2), the amendments made by this section [amendingsection 601 of Pub. L. 111–312, set out above] shall apply to remuneration received, and taxable years beginning, afterDecember 31, 2011.

[“(2)Technical amendments.—The amendments made by subsection (d) [amendingsection 601(b)(2) of Pub. L. 111–312, set out above] shall take effect as if included in the enactment of section 601 of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 [Pub. L. 111–312].”]

Land diverted from production of agricultural commodities under a 1983 payment-in-kind program to be treated, for purposes of this chapter, as used during the 1983 crop year by qualified taxpayers in the active conduct of the trade or business of farming, with qualified taxpayers who materially participate in the diversion and devotion to conservation uses under a 1983 payment-in-kind program to be treated as materially participating in the operation of such land during the 1983 crop year, seesection 3 of Pub. L. 98–4, set out as a note undersection 61 of this title.

Pub. L. 95–216, title III, § 317(b)(4),Dec. 20, 1977,91 Stat. 1540, provided that: