{"id":"AGY-TERRITORIES-106","kind":"order","level":"federal","jurisdiction":"United States - Internal Revenue Code (definition placing territorial employment within the United States)","state":"","metro":"","industry":"","agency":"TERRITORIES","eco":"","issuer":"United States Congress (codified)","authority":"I.R.C. sec. 3121; CARES Act sec. 2301(c)(5)(A); I.R.C. sec. 3134(c)(3)(A)","instrument":"26 U.S.C. sec. 3121 (2020 ed.)","title":"Internal Revenue Code section 3121, Definitions (Federal Insurance Contributions Act)","dateIssued":"2021-01-01","effective":"in force throughout 2020-2021","end":"--","startDate":"2021-01-01","endDate":"","quarters":[],"types":["OTHER"],"addressees":["all employers paying FICA wages, including in the territories"],"clause":"(e) State, United States, and citizen. For purposes of this chapter... (2) United States. The term \u0022United States\u0022 when used in a geographical sense includes the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.","enforcement":"--","functions":["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))"],"notes":"Territorial employers report on Form 941-PR (Puerto Rico) and Form 941-SS (Guam, USVI, American Samoa, CNMI), both of which carried the employee retention credit lines for 2020 and 2021; 606(b) for the CNMI","sourceUrl":"https://www.govinfo.gov/content/pkg/USCODE-2020-title26/pdf/USCODE-2020-title26-subtitleC-chap21-subchapC-sec3121.pdf","snapshot":"","fileExists":true,"fileBytes":281773,"grade":"primary","character":"","description":"","collection":"AGY-TERRITORIES","url":"/library/AGY-TERRITORIES-106","exhibitUrl":"/exhibit/AGY-TERRITORIES-106","citation":"United States Congress (codified), 26 U.S.C. sec. 3121 (2020 ed.) (Jan. 1, 2021) (Ex. AGY-TERRITORIES-106)","stateName":"","related":[]}