# Pub. L. 89-368: changes to the Internal Revenue Code 1966-03-15, 80 Stat. 66. Source: . ## Legislative history - Bill: [H.R. 12752](https://www.congress.gov/bill/89th-congress/house-bill/12752) ## § 276: Certain indirect contributions to political parties - Enacted 26 U.S.C. § 276. ## § 1402: Definitions - § 1402(e)(3): Pub. L. 89–368 added subpar. (E). ## § 1403: Miscellaneous provisions - § 1403(b): Pub. L. 89–368 added par. (3). ## § 3402: Income tax collected at source - § 3402(a): Pub. L. 89–368, § 101(a), struck out reference to subsections (j) and (k) and substituted provisions establishing separate tables for single persons and for married persons in each of eight payroll period categories each containing six graduated withholding rates ranging from 14 to 30 percent for provisions placing the rate at a fixed 14 percent. - § 3402(b)(1): Pub. L. 89–368, § 101(b), increased amounts set out for one withholding exemption for each of the payroll period categories from “$13.00”, “$26.00”, “$28.00”, “$56.00”, “$167.00”, “$333.00”, “$667.00”, and “$1.80” to “$13.50”, “$26.90”, “$29.20”, “$58.30”, “$175.00”, “$350.00”, “$700.00”, and “$1.90” respectively. - § 3402(c)(1): Pub. L. 89–368, § 101(c), replaced existing tables with separate tables for employees who are married and for employees who are not married covering weekly, biweekly, semimonthly, monthly, and daily or miscellaneous pay periods and reflecting increased and graduated withholding rates. - § 3402(f)(1)(F), § 3402(f)(3)(B): Pub. L. 89–368, § 101(e)(1), (3), added par. (1)(F) and, in par. (3)(B), changed definition of “status determination date” from January 1 and July 1 of each year to January 1, May 1, July 1, and October 1 of each year. - § 3402(l): Pub. L. 89–368, § 101(d), added subsec. (l). - § 3402(m): Pub. L. 89–368, § 101(e)(2), added subsec. (m). ## § 4251: Imposition of tax - § 4251(a)(2): Pub. L. 89–368, § 202(a)(1), increased to 10 percent the schedule of rates for tax imposed for the period up to April 1, 1968, and authorized a reduction to 1 percent for the period after March 31, 1968, and before January 1, 1969. - § 4251(c): Pub. L. 89–368, § 202(a)(2), conformed subsection to rate reduction schedule alterations by providing that, in the case of communications services rendered before February 1, 1968, for which a bill has not been rendered before April 1, 1968, the bill shall be treated as having been first rendered on March 31, 1968, and, in the case of services rendered after January 31, 1968, and before November 1, 1968, for which a bill has not been rendered before January 1, 1969, the bill shall be treated as having first been rendered on December 31, 1968. ## § 4253: Exemptions - § 4253(h): Pub. L. 89–368 added subsec. (h). ## § 6211: Definition of a deficiency - § 6211(b)(1): Pub. L. 89–368 substituted “subtitle A” for “chapter 1”. ## § 6412: Floor stocks refunds - § 6412(a)(1): Pub. L. 89–368 substituted “January 1, 1966, April 1, 1968, or January 1, 1969,” for “January 1, 1966, 1967, 1968, or 1969,”. ## § 6654: Failure by individual to pay estimated income tax - § 6654(a): Pub. L. 89–368, § 102(b)(1), inserted “and the tax under chapter 2” after “chapter 1”. - § 6654(b): Pub. L. 89–368, § 103(a), substituted “80 percent” for “70 percent” whenever appearing. - § 6654(d): Pub. L. 89–368, §§ 102(b)(2), 103(a), inserted requirement that, for purposes of applying the annualization exception, the tax on adjusted self-employment income be included in determining if the net earnings from self-employment for the taxable year equal or exceed $400, inserted definition of “adjusted self-employment income”, inserted a requirement that, for purposes of determining the applicability of the 90 percent exception, the tax on actual self-employment income be included, and substituted “80 percent” for “70 percent” wherever appearing. - § 6654(f): Pub. L. 89–368, § 102(b)(3), inserted tax imposed by chapter 2 to definition of “tax”. ## § 6682: False information with respect to withholding - Enacted 26 U.S.C. § 6682. ## § 7205: Fraudulent withholding exemption certificate or failure to supply information - § 7205: Pub. L. 89–368 substituted “section 3402” and “any other penalty provided by law (except the penalty provided by section 6682)” for “section 3402(f)” and “any penalty otherwise provided” respectively. ## § 7701: Definitions - § 7701(a)(31): Pub. L. 89–368 added par. (34).