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Definitions

For purposes of this subsection—

(A) The term “general retirement system” means any pension, annuity, retirement, or similar fund or system established by a State or by a political subdivision thereof for employees of the State, political subdivision, or both; but such term shall not include such a fund or system which covers only service performed in positions connected with the operation of its public transportation system.

(B) A transportation system or a part thereof shall be considered to have been acquired by a State or political subdivision from private ownership if prior to the acquisition service performed by employees in connection with the operation of the system or part thereof acquired constituted employment under this chapter or subchapter A of chapter 9 of the Internal Revenue Code of 1939 or was covered by an agreement made pursuant to section 218 of the Social Security Act and some of such employees became employees of the State or political subdivision in connection with and at the time of such acquisition.

(C) The term “political subdivision” includes an instrumentality of— (i) a State, (ii) one or more political subdivisions of a State, or (iii) a State and one or more of its political subdivisions.

in view

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Shown source

statutes/26/3121/j.yaml

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Rules

general_retirement_system_for_transportation_service

Derived

source: 26 USC 3121(j)(4)(A)

- name: general_retirement_system_for_transportation_service
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3121(j)(4)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              The term “general retirement system” means any pension, annuity, retirement, or
              similar fund or system established by a State or by a political subdivision thereof
              for employees of the State, political subdivision, or both
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              shall not include such a fund or system which covers only service performed in
              positions connected with the operation of its public transportation system
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        pension_annuity_retirement_or_similar_fund_or_system

        and established_by_state_or_political_subdivision

        and covers_employees_of_state_or_political_subdivision_or_both

        and not
        covers_only_service_in_positions_connected_with_operation_of_public_transportation_system

transportation_system_acquired_from_private_ownership

Derived

source: 26 USC 3121(j)(4)(B)

- name: transportation_system_acquired_from_private_ownership
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3121(j)(4)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              prior to the acquisition service performed by employees in connection with the
              operation of the system or part thereof acquired constituted employment
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              some of such employees became employees of the State or political subdivision in
              connection with and at the time of such acquisition
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        (
          preacquisition_service_constituted_employment_under_this_chapter
          or preacquisition_service_constituted_employment_under_subchapter_a_of_chapter_9_of_internal_revenue_code_of_1939
          or preacquisition_service_was_covered_by_agreement_pursuant_to_section_218_of_social_security_act
        )

        and
        some_preacquisition_employees_became_state_or_political_subdivision_employees_in_connection_with_and_at_time_of_acquisition

political_subdivision_for_transportation_service

Derived

source: 26 USC 3121(j)(4)(C)

- name: political_subdivision_for_transportation_service
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3121(j)(4)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              The term “political subdivision” includes an instrumentality of— (i) a State, (ii) one
              or more political subdivisions of a State, or (iii) a State and one or more of its
              political subdivisions.
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        political_subdivision_under_other_law
        or instrumentality_of_state
        or instrumentality_of_one_or_more_political_subdivisions_of_state
        or instrumentality_of_state_and_one_or_more_political_subdivisions

existing_transportation_system_no_coverage_case

Derived

source: 26 USC 3121(j)(2)

- name: existing_transportation_system_no_coverage_case
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(j)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: Service ... shall not constitute covered transportation service if
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              substantially all service ... was, on December 31, 1950, covered under a general
              retirement system providing benefits ... cannot be diminished or impaired
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              no part of the transportation system operated ... on December 31, 1950, was acquired
              from private ownership after 1936 and prior to 1951
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        service_performed_in_employ_of_state_or_political_subdivision_in_connection_with_operation_of_public_transportation_system

        and (
          (
            any_part_of_transportation_system_acquired_from_private_ownership_in_existing_system_historical_window
            and substantially_all_transportation_operation_service_covered_on_historical_reference_date_under_general_retirement_system_with_constitutionally_nonimpairable_benefits
          )
          or no_part_of_transportation_system_operated_on_historical_reference_date_was_acquired_from_private_ownership_in_existing_system_historical_window
        )

post_cutoff_acquired_employee_transportation_service

Derived

source: 26 USC 3121(j)(2)(B)-(D)

- name: post_cutoff_acquired_employee_transportation_service
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(j)(2)(B)-(D)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              if such State or political subdivision makes an acquisition after 1950 from private
              ownership of any part of its transportation system
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              became an employee of such State or political subdivision in connection with and at
              the time of its acquisition after 1950 of such part
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              prior to such acquisition rendered service in employment ... in connection with the
              operation of such part
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              unless on such first day such service ... is covered by a general retirement system
              which does not ... contain special provisions applicable only to employees described
              in subparagraph (C)
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        service_performed_in_employ_of_state_or_political_subdivision_in_connection_with_operation_of_public_transportation_system

        and
        no_part_of_transportation_system_operated_on_historical_reference_date_was_acquired_from_private_ownership_in_existing_system_historical_window

        and
        state_or_political_subdivision_made_later_acquisition_from_private_ownership_of_part_of_transportation_system

        and
        employee_became_state_or_political_subdivision_employee_in_connection_with_and_at_time_of_later_acquisition

        and
        employee_previously_rendered_employment_service_in_connection_with_operation_of_acquired_part

        and service_has_commenced_under_third_calendar_quarter_timing_rule

        and not
        service_covered_on_commencement_day_by_general_retirement_system_without_special_provisions_for_acquired_employees

newly_acquired_transportation_system_service

Derived

source: 26 USC 3121(j)(3)

- name: newly_acquired_transportation_system_service
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(j)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              the transportation system was not operated by the State or political subdivision prior
              to 1951
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              at the time of its first acquisition (after 1950) from private ownership of any part
              of its transportation system, the State or political subdivision did not have a
              general retirement system covering substantially all service
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        service_performed_in_employ_of_state_or_political_subdivision_in_connection_with_operation_of_public_transportation_system

        and
        transportation_system_was_not_operated_by_state_or_political_subdivision_before_relevant_cutoff

        and
        at_time_of_first_later_acquisition_state_or_political_subdivision_lacked_general_retirement_system_covering_substantially_all_transportation_operation_service

covered_transportation_service

Derived

source: 26 USC 3121(j): Covered transportation service For purposes of this chapter— (1) Existing transportation systems—...

- name: covered_transportation_service
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: >-
    26 USC 3121(j): Covered transportation service For purposes of this chapter— (1) Existing
    transportation systems—...
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              all service performed in the employ of a State or political subdivision in connection
              with its operation of a public transportation system shall constitute covered
              transportation service
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: Except as provided in paragraph (2)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/j#existing_transportation_system_no_coverage_case
            output: existing_transportation_system_no_coverage_case
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/j#post_cutoff_acquired_employee_transportation_service
            output: post_cutoff_acquired_employee_transportation_service
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/j#newly_acquired_transportation_system_service
            output: newly_acquired_transportation_system_service
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        (
          (
            service_performed_in_employ_of_state_or_political_subdivision_in_connection_with_operation_of_public_transportation_system
            and any_part_of_transportation_system_acquired_from_private_ownership_in_existing_system_historical_window
            and not existing_transportation_system_no_coverage_case
          )
          or post_cutoff_acquired_employee_transportation_service
          or newly_acquired_transportation_system_service
        )

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us/statute/26/3121/j/4 — Definitions · Axiom

Definitions

Official source

For purposes of this subsection—

in view

Whole section

▸rulespec code

Shown source

statutes/26/3121/j.yaml

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This encoding covers the parent provision us/statute/26/3121/j; no dedicated encoding exists for this exact provision yet.

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Rules

general_retirement_system_for_transportation_service

Derived

source: 26 USC 3121(j)(4)(A)

- name: general_retirement_system_for_transportation_service
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3121(j)(4)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              The term “general retirement system” means any pension, annuity, retirement, or
              similar fund or system established by a State or by a political subdivision thereof
              for employees of the State, political subdivision, or both
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              shall not include such a fund or system which covers only service performed in
              positions connected with the operation of its public transportation system
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        pension_annuity_retirement_or_similar_fund_or_system

        and established_by_state_or_political_subdivision

        and covers_employees_of_state_or_political_subdivision_or_both

        and not
        covers_only_service_in_positions_connected_with_operation_of_public_transportation_system

transportation_system_acquired_from_private_ownership

Derived

source: 26 USC 3121(j)(4)(B)

- name: transportation_system_acquired_from_private_ownership
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3121(j)(4)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              prior to the acquisition service performed by employees in connection with the
              operation of the system or part thereof acquired constituted employment
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              some of such employees became employees of the State or political subdivision in
              connection with and at the time of such acquisition
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        (
          preacquisition_service_constituted_employment_under_this_chapter
          or preacquisition_service_constituted_employment_under_subchapter_a_of_chapter_9_of_internal_revenue_code_of_1939
          or preacquisition_service_was_covered_by_agreement_pursuant_to_section_218_of_social_security_act
        )

        and
        some_preacquisition_employees_became_state_or_political_subdivision_employees_in_connection_with_and_at_time_of_acquisition

political_subdivision_for_transportation_service

Derived

source: 26 USC 3121(j)(4)(C)

- name: political_subdivision_for_transportation_service
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3121(j)(4)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              The term “political subdivision” includes an instrumentality of— (i) a State, (ii) one
              or more political subdivisions of a State, or (iii) a State and one or more of its
              political subdivisions.
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        political_subdivision_under_other_law
        or instrumentality_of_state
        or instrumentality_of_one_or_more_political_subdivisions_of_state
        or instrumentality_of_state_and_one_or_more_political_subdivisions

existing_transportation_system_no_coverage_case

Derived

source: 26 USC 3121(j)(2)

- name: existing_transportation_system_no_coverage_case
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(j)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: Service ... shall not constitute covered transportation service if
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              substantially all service ... was, on December 31, 1950, covered under a general
              retirement system providing benefits ... cannot be diminished or impaired
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              no part of the transportation system operated ... on December 31, 1950, was acquired
              from private ownership after 1936 and prior to 1951
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        service_performed_in_employ_of_state_or_political_subdivision_in_connection_with_operation_of_public_transportation_system

        and (
          (
            any_part_of_transportation_system_acquired_from_private_ownership_in_existing_system_historical_window
            and substantially_all_transportation_operation_service_covered_on_historical_reference_date_under_general_retirement_system_with_constitutionally_nonimpairable_benefits
          )
          or no_part_of_transportation_system_operated_on_historical_reference_date_was_acquired_from_private_ownership_in_existing_system_historical_window
        )

post_cutoff_acquired_employee_transportation_service

Derived

source: 26 USC 3121(j)(2)(B)-(D)

- name: post_cutoff_acquired_employee_transportation_service
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(j)(2)(B)-(D)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              if such State or political subdivision makes an acquisition after 1950 from private
              ownership of any part of its transportation system
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              became an employee of such State or political subdivision in connection with and at
              the time of its acquisition after 1950 of such part
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              prior to such acquisition rendered service in employment ... in connection with the
              operation of such part
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              unless on such first day such service ... is covered by a general retirement system
              which does not ... contain special provisions applicable only to employees described
              in subparagraph (C)
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        service_performed_in_employ_of_state_or_political_subdivision_in_connection_with_operation_of_public_transportation_system

        and
        no_part_of_transportation_system_operated_on_historical_reference_date_was_acquired_from_private_ownership_in_existing_system_historical_window

        and
        state_or_political_subdivision_made_later_acquisition_from_private_ownership_of_part_of_transportation_system

        and
        employee_became_state_or_political_subdivision_employee_in_connection_with_and_at_time_of_later_acquisition

        and
        employee_previously_rendered_employment_service_in_connection_with_operation_of_acquired_part

        and service_has_commenced_under_third_calendar_quarter_timing_rule

        and not
        service_covered_on_commencement_day_by_general_retirement_system_without_special_provisions_for_acquired_employees

newly_acquired_transportation_system_service

Derived

source: 26 USC 3121(j)(3)

- name: newly_acquired_transportation_system_service
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(j)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              the transportation system was not operated by the State or political subdivision prior
              to 1951
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              at the time of its first acquisition (after 1950) from private ownership of any part
              of its transportation system, the State or political subdivision did not have a
              general retirement system covering substantially all service
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        service_performed_in_employ_of_state_or_political_subdivision_in_connection_with_operation_of_public_transportation_system

        and
        transportation_system_was_not_operated_by_state_or_political_subdivision_before_relevant_cutoff

        and
        at_time_of_first_later_acquisition_state_or_political_subdivision_lacked_general_retirement_system_covering_substantially_all_transportation_operation_service

covered_transportation_service

Derived

source: 26 USC 3121(j): Covered transportation service For purposes of this chapter— (1) Existing transportation systems—...

- name: covered_transportation_service
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: >-
    26 USC 3121(j): Covered transportation service For purposes of this chapter— (1) Existing
    transportation systems—...
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              all service performed in the employ of a State or political subdivision in connection
              with its operation of a public transportation system shall constitute covered
              transportation service
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: Except as provided in paragraph (2)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/j#existing_transportation_system_no_coverage_case
            output: existing_transportation_system_no_coverage_case
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/j#post_cutoff_acquired_employee_transportation_service
            output: post_cutoff_acquired_employee_transportation_service
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/j#newly_acquired_transportation_system_service
            output: newly_acquired_transportation_system_service
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        (
          (
            service_performed_in_employ_of_state_or_political_subdivision_in_connection_with_operation_of_public_transportation_system
            and any_part_of_transportation_system_acquired_from_private_ownership_in_existing_system_historical_window
            and not existing_transportation_system_no_coverage_case
          )
          or post_cutoff_acquired_employee_transportation_service
          or newly_acquired_transportation_system_service
        )