# Pub. L. 108-203: changes to the Internal Revenue Code

2004-03-02, 118 Stat. 530. Source: <https://www.govinfo.gov/link/plaw/108/public/203>.

## Legislative history

- Bill: [H.R. 743](https://www.congress.gov/bill/108th-congress/house-bill/743)
- House report: [H. Rept. 108-46](https://www.govinfo.gov/content/pkg/CRPT-108hrpt46/html/CRPT-108hrpt46.htm)
- Senate report: [S. Rept. 108-176](https://www.govinfo.gov/content/pkg/CRPT-108srpt176/html/CRPT-108srpt176.htm)
- Bluebook: [JCT general explanation (2005)](https://www.govinfo.gov/app/details/CPRT-109JPRT21118)

## § 1401: Rate of tax

- § 1401(c): Pub. L. 108–203 substituted “exclusively to the laws applicable to” for “to taxes or contributions for similar purposes under”.

## § 1402: Definitions

- § 1402(a)(5)(A): Pub. L. 108–203 substituted “the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the spouse carrying on such trade or business or, if such trade or business is jointly operated, treated as the gross income and deductions of each spouse on the basis of their respective distributive share of the gross income and deductions; and” for “all of the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the husband unless the wife exercises substantially all of the management and control of such trade or business, in which case all of such gross income and deductions shall be treated as the gross income and deductions of the wife; and”.

## § 3101: Rate of tax

- § 3101(c): Pub. L. 108–203 substituted “exclusively to the laws applicable to” for “to taxes or contributions for similar purposes under”.

## § 3102: Deduction of tax from wages

- § 3102(a): Pub. L. 108–203 struck out “and the employee has not performed agricultural labor for the employer on 20 days or more in the calendar year for cash remuneration computed on a time basis” after “less than $150”.

## § 3111: Rate of tax

- § 3111(c): Pub. L. 108–203 substituted “exclusively to the laws applicable to” for “to taxes or contributions for similar purposes under”.

## § 3121: Definitions

- § 3121(a)(7)(B): Pub. L. 108–203, § 423(a), substituted “on a farm operated for profit” for “described in subsection (g)(5)”.
- § 3121(g)(5): Pub. L. 108–203, § 423(c), struck out “or is domestic service in a private home of the employer” after “employer’s trade or business”.