26 USC § 3128 - Short title

---
identifier: "/us/usc/t26/s3128"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 3128 - Short title"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "3128"
section_name: "Short title"
chapter_number: 21
chapter_name: "FEDERAL INSURANCE CONTRIBUTIONS ACT"
subchapter_number: "C"
subchapter_name: "General Provisions"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(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.)"
---


# § 3128. Short title

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

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**Source Credit**: (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 , except as otherwise provided, effective with respect to payments due with respect to wages paid after , including wages paid after such date by a State (or political subdivision thereof) that modified its agreement pursuant to , The Public Health and Welfare, see , set out as a note under .