# Pub. L. 103-296: changes to the Internal Revenue Code 1994-08-15, 108 Stat. 1523. Source: . ## Legislative history - Bill: [H.R. 4277](https://www.congress.gov/bill/103rd-congress/house-bill/4277) ## § 86: Social security and tier 1 railroad retirement benefits - § 86(d)(1): Pub. L. 103–296 struck out at end “For purposes of the preceding sentence, the amount received by any taxpayer shall be determined as if the Social Security Act did not contain section 203(i) thereof.” ## § 871: Tax on nonresident alien individuals - § 871(c): Pub. L. 103–296 substituted “(J), (M), or (Q)” for “(J), or (M)” in two places. ## § 872: Gross income - § 872(b)(3): Pub. L. 103–296 substituted “(F), (J), or (Q)” for “(F) or (J)”. ## § 1402: Definitions - § 1402(c)(1): Pub. L. 103–296, § 108(h)(1), substituted “Commissioner of Social Security” for “Secretary of Health and Human Services”. - § 1402(c)(2)(C): Pub. L. 103–296, § 319(a)(4), inserted at end “except service which constitutes ‘employment’ under section 3121(y),”. - § 1402(c)(2)(E), § 1402(e)(2), § 1402(g)(1), § 1402(g)(2)(A), § 1402(g)(2)(B): Pub. L. 103–296, § 108(h)(1), substituted “Commissioner of Social Security” for “Secretary of Health and Human Services”. ## § 1441: Withholding of tax on nonresident aliens - § 1441(b): Pub. L. 103–296 substituted “(J), (M), or (Q)” for “(J), or (M)”. ## § 3102: Deduction of tax from wages - § 3102(e): Pub. L. 103–296 added subsec. (e). ## § 3121: Definitions - § 3121(b)(7)(F)(iv): Pub. L. 103–296, § 303(a)(2), substituted “$1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 218(c)(8)(B) of the Social Security Act for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year” for “$100”. - § 3121(b)(10)(B): Pub. L. 103–296, § 108(h)(2), substituted “Commissioner of Social Security” for “Secretary of Health and Human Services”. - § 3121(b)(15): Pub. L. 103–296, § 319(a)(5), inserted “, except service which constitutes ‘employment’ under subsection (y)” after “international organization”. - § 3121(b)(19): Pub. L. 103–296, § 320(a)(1)(C), substituted “(J), (M), or (Q)” for “(J), or (M)” in two places. - § 3121(u)(2)(B)(ii)(V): Pub. L. 103–296, § 303(b)(2), substituted “$1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 218(c)(8)(B) of the Social Security Act for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year” for “$100”. - § 3121(y): Pub. L. 103–296, § 319(a)(1), added subsec. (y). ## § 3122: Federal service - § 3122: Pub. L. 103–296 inserted after first sentence “In the case of the taxes imposed by this chapter with respect to service performed in the employ of an international organization pursuant to a transfer to which the provisions of section 3121(y) are applicable, the determination of the amount of remuneration for such service, and the return and payment of the taxes imposed by this chapter, shall be made by the head of the Federal agency from which the transfer was made.” ## § 3127: Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs - § 3127(b)(2), § 3127(c)(2): Pub. L. 103–296 substituted “Commissioner of Social Security” for “Secretary of Health and Human Services”. ## § 3231: Definitions - § 3231(e)(1): Pub. L. 103–296 substituted “(J), (M), or (Q)” for “(J), or (M)” in two places. ## § 3306: Definitions - § 3306(c)(19): Pub. L. 103–296 substituted “(J), (M), or (Q)” for “(J), or (M)” wherever appearing. ## § 6050F: Returns relating to social security benefits - § 6050F(c)(1)(A): Pub. L. 103–296 substituted “Commissioner of Social Security” for “Secretary of Health and Human Services”. ## § 6057: Annual registration, etc. - § 6057(d), § 6057(f)(1): Pub. L. 103–296 substituted “Commissioner of Social Security” for “Secretary of Health and Human Services” in heading and text of subsec. (d) and in text of subsec. (f)(1). ## § 6103: Confidentiality and disclosure of returns and return information - § 6103(l)(5): Pub. L. 103–296, § 311(b), substituted “for the purpose of—” for “for the purpose of”, inserted subpar. (A) designation, substituted “program; or” for “program.”, and added subpar. (B). - § 6103(l)(5): Pub. L. 103–296, § 108(h)(6), substituted “Social Security Administration” for “Department of Health and Human Services” in heading and “Commissioner of Social Security” for “Secretary of Health and Human Services” in text. ## § 6109: Identifying numbers - § 6109(f)(2): Pub. L. 103–296, § 316(b)(1), amended subsec. (f) relating to access to employer identification numbers for purposes of Food Stamp Act of 1977 by adding par. (2) and striking out former par. (2) “Safeguards” which read as follows: “The Secretary of Agriculture shall restrict, to the satisfaction of the Secretary of the Treasury, access to employer identification numbers obtained pursuant to paragraph (1) only to officers and employees of the United States whose duties or responsibilities require access for the administration or enforcement of the Food Stamp Act of 1977. The Secretary of Agriculture shall provide such other safeguards as the Secretary of the Treasury determines to be necessary or appropriate to protect the confidentiality of the employer identification numbers.” - § 6109(f)(3): Pub. L. 103–296, § 316(b)(2), amended subsec. (f) relating to access to employer identification numbers for purposes of Food Stamp Act of 1977 by substituting, in par. (3), “pursuant to this subsection by the Secretary of Agriculture or the head of any agency or instrumentality with which information is shared pursuant to paragraph (2)” for “by the Secretary of Agriculture pursuant to this subsection” and “employer identification numbers shall disclose” for “social security account numbers shall disclose”. - § 6109(f)(4): Pub. L. 103–296, § 316(b)(3), amended subsec. (f) relating to access to employer identification numbers for purposes of Food Stamp Act of 1977 by substituting, in par. (4), “pursuant to this subsection by the Secretary of Agriculture or any agency or instrumentality with which information is shared pursuant to paragraph (2)” for “by the Secretary of Agriculture pursuant to this subsection”. ## § 6402: Authority to make credits or refunds - § 6402(d)(3)(C), § 6402(e): Pub. L. 103–296 substituted “Commissioner of Social Security” for “Secretary of Health and Human Services” wherever appearing. ## § 6511: Limitations on credit or refund - § 6511(d)(5): Pub. L. 103–296 substituted “Commissioner of Social Security” for “Secretary of Health and Human Services”. ## § 7701: Definitions - § 7701(b)(5)(C)(i): Pub. L. 103–296 substituted “(J) or (Q)” for “(J)”. ## § 9704: Liability of assigned operators - § 9704(b)(2), § 9704(h): Pub. L. 103–296 substituted “Commissioner of Social Security” for “Secretary of Health and Human Services”. ## § 9706: Assignment of eligible beneficiaries - § 9706(a), § 9706(c), § 9706(d), § 9706(e), § 9706(f), § 9706(g): Pub. L. 103–296 substituted “Commissioner of Social Security” for “Secretary of Health and Human Services”, “Commissioner” for “Secretary”, and “Commissioner’s” for “Secretary’s”, wherever appearing in text.