Weighted average of taxable wages and taxable self-employment income. When multiplied by the combined employee-employer tax rate, it yields the total amount of taxes incurred by employees, employers, and the self-employed for work during the period.

Net earnings from self-employment, generally above $400 and below the annual maximum taxable amount for a calendar or other taxable year, less any taxable wages in the same taxable year.

Salaries paid for services rendered in covered employment up to the annual maximum taxable amount.

Beginning in 1994, up to 85% of an individual’s or a couple’s OASDI benefits is potentially subject to federal income taxation under certain circumstances. The revenue derived from taxation of benefits in excess of 50%, up to 85%, is allocated to the health insurance trust fund.

Ten-character alphanumeric provider specialty codes that are assigned and classify each health care provider (e.g., general practice 208D0000X). These codes are maintained and distributed by the Centers for Medicare and Medicaid Services (CMS) and used when transmitting electronic insurance claims. A given provider can have several provider taxonomy codes. This code set is used in theX12 278 Referral Certification and Authorization and the X12 837 claim transactions and is maintained by the National Uniform Claim Committee (NUCC).

1. HCPCS Level II modifier that may be used with CPT or HCPCS Level II codes indicating the technical component only of a procedure or service. Technical component services are only institutional and should not be billed separately by the physician. 2. Abbreviation for technical component. See technical component (TC) .

Acronym for tax-deferred annuity (TDA). See Section 403(b) of the Internal Revenue Code .