Pub. L. 108-203 Mar. 2, 2004

118 Stat. 530 · Changed 6 sections of the Code

Bill H.R. 743 · House report H. Rept. 108-46 · Senate report S. Rept. 108-176 · Bluebook JCT general explanation (2005)

§ 1401 Rate of tax

  • (c) Pub. L. 108–203 substituted “exclusively to the laws applicable to” for “to taxes or contributions for similar purposes…

§ 1402 Definitions

  • (a)(5)(A) Pub. L. 108–203 substituted “the gross income and deductions attributable to such trade or business shall be treated as…

§ 3101 Rate of tax

  • (c) Pub. L. 108–203 substituted “exclusively to the laws applicable to” for “to taxes or contributions for similar purposes…

§ 3102 Deduction of tax from wages

  • (a) Pub. L. 108–203 struck out “and the employee has not performed agricultural labor for the employer on 20 days or more…

§ 3111 Rate of tax

  • (c) Pub. L. 108–203 substituted “exclusively to the laws applicable to” for “to taxes or contributions for similar purposes…

§ 3121 Definitions

  • (a)(7)(B) Pub. L. 108–203, § 423(a), substituted “on a farm operated for profit” for “described in subsection (g)(5)”.
  • (g)(5) Pub. L. 108–203, § 423(c), struck out “or is domestic service in a private home of the employer” after “employer’s…