# Pub. L. 103-387: changes to the Internal Revenue Code

1994-10-22, 108 Stat. 4072. Source: <https://www.govinfo.gov/link/plaw/103/public/387>.

## Legislative history

- Bill: [H.R. 4278](https://www.congress.gov/bill/103rd-congress/house-bill/4278)

## § 3102: Deduction of tax from wages

- § 3102(a): Pub. L. 103–387 in second sentence substituted “An employer who in any calendar year” for “An employer who in any calendar quarter” and “remuneration paid to the employee by the employer in the calendar year is less than the applicable dollar threshold (as defined in section 3121(x)) for such year” for “remuneration paid to the employee by the employer in the calendar quarter is less than $50”.

## § 3121: Definitions

- § 3121(a)(7)(B): Pub. L. 103–387, § 2(a)(1)(A), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “cash remuneration paid by an employer in any calendar quarter to an employee for domestic service in a private home of the employer, if the cash remuneration paid in such quarter by the employer to the employee for such service is less than $50. As used in this subparagraph, the term ‘domestic service in a private home of the employer’ does not include service described in subsection (g)(5);”.
- § 3121(b)(21): Pub. L. 103–387, § 2(a)(1)(C), added par. (21).
- § 3121(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

- Enacted 26 U.S.C. § 3510.