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Compilation of the Social Security Laws, Vol II
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Sec. 3.
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(e) [26 U.S.C. 3121 note] For purposes of applying section 209 of the Social Security Act, section 3121(a) of the Internal Revenue Code of 1954, and section 3231(e) of such Code with respect to the parenthetical matter contained in section 209(b)(2)[1] of the Social Security Act or section 3121(a)(2)(B) of the Internal Revenue Code of 1954, or with respect to section 3231(e)(4) of such Code (as the case may be), payments under a State temporary disability law shall be treated as remuneration for service.
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[Internal Reference.—SSAct §209(a)(2)(A) has a footnote referring to P.L. 97-123.]
[1] P.L. 98-21, §324(c)(3)(A), redesignated §209(b)(2) as §209(b)(1). P.L. 101-239, §10208(d)(1)(J), redesignated subsection (b) of §209 as paragraph (2) of §209(a) and §10208(d)(1)(B), redesignated §209(b)(1) as §209(a)(2)(A).
