Pub. L. 90-248 Jan. 2, 1968

81 Stat. 835 · Changed 10 sections of the Code

Bill H.R. 12080

§ 1401 Rate of tax

  • (a) Pub. L. 90–248, § 109(a)(1), substituted “December 31, 1967” and “January 1, 1969” for “December 31, 1965” and “January…
  • (b)(1) (b)(2) (b) Pub. L. 90–248, § 109(b)(1), struck out par. (1) provision for rate of 0.35 percent of amount of self-employment income…

§ 1402 Definitions

  • (a)(10) Pub. L. 90–248, § 118(a), added par. (10).
  • (b) Pub. L. 90–248, § 502(b)(1), designated existing provisions of second sentence respecting “wages” as item “A” and added…
  • (b)(1) Pub. L. 90–248, § 108(b)(1)(A), inserted “and before 1968” after “1965”.
  • (b)(1) Pub. L. 90–248, § 108(b)(1)(B), added subpar. (E).
  • (c) Pub. L. 90–248, § 115(b)(1), substituted “such order) performed by an individual unless an exemption under subsection…
  • (c)(1) Pub. L. 90–248, § 122(b)(1), excepted from exclusion from definition of “trade or business” the functions of a public…
  • (c)(2)(E) Pub. L. 90–248, § 122(b)(2), added subpar. (E).
  • (e) Pub. L. 90–248, § 115(b)(2), substituted provisions allowing clergymen, members of religious orders who have not taken…
  • (h) Pub. L. 90–248, § 501(a), substituted “December 31, 1967” and “December 31, 1968” for “December 31, 1965” and “April…

§ 3101 Rate of tax

  • (a) Pub. L. 90–248, § 109(a)(2), substituted “1968” and “3.8” for “1966” and “3.85” in par. (1) and “1969 and 1970” and…
  • (b)(1) (b)(2) (b) Pub. L. 90–248, § 109(b)(2), struck out par. (1) provision for employee rate of 0.35 percent of wages received with…

§ 3111 Rate of tax

  • (a) Pub. L. 90–248, § 109(a)(3), substituted “1968” and “3.8” for “1966” and “3.85” in par. (1) and “1969 and 1970” and…
  • (b) Pub. L. 90–248, § 109(b)(3), struck out par. (1) provision for employer rate of 0.35 percent of wages paid with respect…

§ 3121 Definitions

  • (a)(1) Pub. L. 90–248, § 108(b)(2), substituted “$7,800” for “$6,600” wherever appearing.
  • (a)(13) Pub. L. 90–248, § 504(a), added par. (13).
  • (b)(3)(B) Pub. L. 90–248, § 123(b), provided for inclusion of family employment in a private home in definition of “employment,”…
  • (b)(6)(C) Pub. L. 90–248, § 403(i)(1), substituted “section 5351(2) of title 5, United States Code” for “section 2 of the Act of…
  • (b)(6)(C) Pub. L. 90–248, § 403(i)(2), substituted “subchapter III of chapter 83 of title 5, United States Code,” for “the Civil…
  • (b)(7)(C)(ii) Pub. L. 90–248, § 403(i)(3), substituted “section 5351(2) of title 5, United States Code” for “section 2 of the Act of…

§ 3122 Federal service

  • § 3122 Pub. L. 90–248 substituted “$7,800” for “$6,600” in second sentence.

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

  • § 3125 Pub. L. 90–248 substituted “$7,800” for “$6,600” wherever appearing.

§ 3306 Definitions

  • (b)(10) Pub. L. 90–248 added par. (10).

§ 6051 Receipts for employees

  • (a) Pub. L. 90–248, § 502(c)(1), included reference to section 3201 in introductory provisions and added pars. (7) and (8).
  • (c) Pub. L. 90–248, § 502(c)(2), included reference to section 3201 in second sentence.

§ 6413 Special rules applicable to certain employment taxes

  • (c)(1) Pub. L. 90–248, § 108(b)(5), inserted “and prior to the calendar year 1968” after “the calendar year 1965”, “or (D)…
  • (c)(2)(A) Pub. L. 90–248, § 108(b)(6), substituted “$6,600 for the calendar year 1966 or 1967, or $7,800 for any calendar year…
  • (c) Pub. L. 90–248, § 502(a), added par. (3).