Pub. L. 86-778 Sep. 13, 1960

74 Stat. 926 · Changed 15 sections of the Code

Bill H.R. 12580

§ 1402 Definitions

  • (a) Pub. L. 86–778, § 103(k), added par. (9) and inserted references to paragraph (9) in cls. (v) and (vi) of last sentence.
  • (b) Pub. L. 86–778, § 103(l), substituted “the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa”…
  • (c)(2) Pub. L. 86–778, § 106(b), excluded service described in section 3121(b)(11), (12), or (15) performed in the United…
  • (e)(2) Pub. L. 86–778, § 101(a), substituted “1959” for “1956”.
  • (e)(3) Pub. L. 86–778, § 101(b), designated existing provisions as cl. (A), struck out provisions which related to…
  • (e) Pub. L. 86–778, § 101(c), added par. (5).
  • (g) Pub. L. 86–778, § 105(c)(1), added subsec. (g).

§ 1403 Miscellaneous provisions

  • (b)(2) Pub. L. 86–778 included Guam and American Samoa.

§ 3121 Definitions

  • (b)(3) Pub. L. 86–778, § 104(b), designated existing provisions as cl. (A) and struck out provisions which related to service…
  • (b)(7) Pub. L. 86–778, § 103(n), excluded service in the employ of the Government of Guam or the Government of American Samoa…
  • (b)(18) Pub. L. 86–778, § 103(o), added par. (18).
  • (e) Pub. L. 86–778, § 103(p), struck out a reference to Hawaii in cl. (1), and included Guam and American Samoa and cls.…
  • (k) Pub. L. 86–778, § 105(a)(1), (2), struck out “and that at least two-thirds of its employees concur in the filing of the…
  • (k) Pub. L. 86–778, § 105(a)(3), substituted “in either group, or may file a separate certificate pursuant to such…

§ 3125 Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia

§ 3128 Short title

    § 3301 Rate of tax

    • § 3301 Pub. L. 86–778 substituted “1961” for “1955” and “3.1 percent” for “3 percent”.

    § 3302 Credits against tax

    • (c) Pub. L. 86–778 restricted cl. (2) to advances made before the date of the enactment of the Employment Security Act of…
    • (d) Pub. L. 86–778 added subsec. (d).

    § 3305 Applicability of State law

    • (b) Pub. L. 86–778, § 531(a), substituted “(other than an instrumentality to which section 3306(c)(6) applies)” for “except…
    • (g) Pub. L. 86–778, § 531(b), substituted “neither wholly nor partially” for “not wholly”.

    § 3306 Definitions

    • (c) Pub. L. 86–778, § 532(a), included employment on or in connection with an American aircraft within cl. (B) of the…
    • (c)(4) Pub. L. 86–778, § 532(b), excluded service performed on or in connection with an aircraft that is not an American…
    • (c)(6) Pub. L. 86–778, § 531(c), substituted “wholly or partially owned” for “wholly owned” in cl. (A), and inserted “which…
    • (c)(8) Pub. L. 86–778, § 533, substituted “service performed in the employ of a religious, charitable, educational, or other…
    • (c)(10) Pub. L. 86–778, § 534, struck out provisions which excepted from definition of “employment” service in connection with…
    • (j) Pub. L. 86–778, § 543(a), included the Commonwealth of Puerto Rico and struck out “Hawaii” from definition of “State”…
    • (m) Pub. L. 86–778, § 532(c), included aircraft in heading and defined “American aircraft”.

    § 3308 Instrumentalities of the United States

    § 3311 Short title

      § 6205 Special rules applicable to certain employment taxes

      • (a)(3) Pub. L. 86–778 added par. (3).

      § 6413 Special rules applicable to certain employment taxes

      • (a)(3) Pub. L. 86–778, § 103(r)(2), added par. (3).
      • (c)(2) Pub. L. 86–778, § 103(r) (3), (4), inserted governmental employees in Guam and American Samoa in heading, and added…

      § 7213 Unauthorized disclosure of information

      • (d) (e) Pub. L. 86–778 added subsec. (d) and redesignated former subsec. (d) as (e).

      § 7701 Definitions

      • (a)(12) Pub. L. 86–778 designated existing provisions as par. (A) and added par. (B).