# Pub. L. 89-212: changes to the Internal Revenue Code 1965-09-29, 79 Stat. 861. Source: . ## Legislative history - Bill: [H.R. 10874](https://www.congress.gov/bill/89th-congress/house-bill/10874) ## § 3201: Rate of tax - § 3201: Pub. L. 89–212 substituted pars. (1) to (5) for former pars. (1) and (2) which imposed a tax equal to 6¾ percent of so much of the compensation paid to such employee for services rendered by him after the month in which this provision was amended in 1959, and before Jan. 1, 1962, and 7¼ percent of so much of the compensation paid to such employee for services rendered by him after Dec. 31, 1961, and inserted “and before the calendar month next following the calendar month in which this provision was amended in 1965, or (i) $450, or (ii) an amount equal to one-twelfth of the current maximum annual taxable ‘wages’ as defined in section 3121 of the Internal Revenue Code of 1954, whichever is greater, for any month after the month in which this provision was so amended”. ## § 3202: Deduction of tax from compensation - § 3202(a): Pub. L. 89–212, §§ 2(a)(1), 4, inserted sentence permitting an employer who is furnished by an employee a written statement of tips pursuant to section 6053(a) to which par. (3) of section 3231(e) is applicable to deduct an amount equivalent to such tax with respect to such tips from any compensation of the employee under his control, even though at the time such statement is furnished the total amount of the tips included in statements furnished to the employer as having been received by the employee in such calendar month in the course of his employment by such employer is less than $20, and inserted “and before the calendar month next following the calendar month in which this provision was amended in 1965, or (i) $450, or (ii) an amount equal to one-twelfth of the current maximum annual taxable ‘wages’ as defined in section 3121, whichever is greater, for any month after the month in which this provision was so amended” in two places. - § 3202(c): Pub. L. 89–212, § 2(a)(2), added subsec. (c). ## § 3211: Rate of tax - § 3211: Pub. L. 89–212 substituted pars. (1) to (5) for former pars. (1) and (2) which imposed a tax equal to 13½ percent of so much of the compensation paid to such employee representative for services rendered by him after the month in which this provision was amended in 1959, and before Jan. 1, 1962, and 14½ percent of so much of the compensation paid to such employee representative for services rendered by him after Dec. 31, 1961, and inserted “and before the calendar month next following the calendar month in which this provision was amended in 1965, or (i) $450, or (ii) an amount equal to one-twelfth of the current maximum annual taxable ‘wages’ as defined in section 3121, whichever is greater, for any month after the month in which this provision was so amended”. ## § 3221: Rate of tax - § 3221(a): Pub. L. 89–212 substituted pars. (1) to (5) for former pars. (1) and (2) which imposed an excise tax equal to 6¾ percent of so much of the compensation paid by such employer for services rendered to him after the month in which this provision was amended in 1959, and before Jan. 1, 1962, and 7¼ percent of so much of the compensation paid by such employer for services rendered to him after Dec. 31, 1961, and inserted “and before the calendar month next following the calendar month in which this provision was amended in 1965, or (i) $450, or (ii) an amount equal to one-twelfth of the current maximum annual taxable ‘wages’ as defined in section 3121, whichever is greater, for any month after the month in which this provision was so amended” wherever appearing. ## § 3231: Definitions - § 3231(e)(1): Pub. L. 89–212, § 2(b)(1), inserted “(except as is provided under paragraph (3))”. - § 3231(e)(3): Pub. L. 89–212, § 2(b)(2), added par. (3). - § 3231(h): Pub. L. 89–212, § 2(b)(3), added subsec. (h). ## § 3402: Income tax collected at source - § 3402(k): Pub. L. 89–212 inserted “or section 3202 (c)(2)” and “or section 3202(a)”. ## § 6053: Reporting of tips - § 6053(a): Pub. L. 89–212, § 2(d)(1), inserted “or which are compensation (as defined in section 3231(e)”. - § 6053(b): Pub. L. 89–212, § 2(d)(2), inserted “or section 3201 (as the case may be)” and “or section 3202 (as the case may be)”. ## § 6652: Failure to file certain information returns, registration statements, etc. - § 6652(c): Pub. L. 89–212 inserted “or which are compensation (as defined in section 3231(e))” and “or section 3201 (as the case may be)”.