Pub. L. 103-387 Oct. 22, 1994

108 Stat. 4072 · Changed 3 sections of the Code

Bill H.R. 4278

§ 3102 Deduction of tax from wages

  • (a) Pub. L. 103–387 in second sentence substituted “An employer who in any calendar year” for “An employer who in any…

§ 3121 Definitions

  • (a)(7)(B) Pub. L. 103–387, § 2(a)(1)(A), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “cash…
  • (b)(21) Pub. L. 103–387, § 2(a)(1)(C), added par. (21).
  • (x) Pub. L. 103–387, § 2(a)(1)(B), added subsec. (x).

§ 3510 Coordination of collection of domestic service employment taxes with collection of income taxes