{"data":{"id":"us/20-cfr-404.1263","jurisdiction":"us","citation":"20 CFR 404.1263","heading":"When fractional part of a cent may be disregarded—for wages paid prior to 1987.","body":"In paying contributions to a Federal Reserve bank or branch, a State may disregard a fractional part of a cent unless it amounts to one-half cent or more, in which case it shall be increased to one cent. Fractional parts of a cent shall be used in computing the total of contributions.","path":["Title 20—Employees' Benefits","CHAPTER III—SOCIAL SECURITY ADMINISTRATION","PART 404—FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- )","Subpart M—Coverage of Employees of State and Local Governments"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-20.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:45Z","sha256":"ed0b81540ffc34afeb63f92bd6ed2891ba5cd2d4c829dbd85cf267fa5e56c338","source_id":"us-cfr","stale":true,"prev":"us/20-cfr-404.1262","next":"us/20-cfr-404.1265"},"notice":"GroundRules: Original legal text. Not legal advice."}