# Pub. L. 90-248: changes to the Internal Revenue Code 1968-01-02, 81 Stat. 835. Source: . ## Legislative history - Bill: [H.R. 12080](https://www.congress.gov/bill/90th-congress/house-bill/12080) ## § 1401: Rate of tax - § 1401(a): Pub. L. 90–248, § 109(a)(1), substituted “December 31, 1967” and “January 1, 1969” for “December 31, 1965” and “January 1, 1967” in par. (1), “December 31, 1968”, “January 1, 1971” and “6.3” for “December 31, 1966”, “January 1, 1969”, and “5.9” in par. (2), and “December 31, 1970” and “6.9” for “December 31, 1968” and “6.6” in par. (3), and reenacted par. (4) without change. - § 1401(b)(1), § 1401(b)(2), § 1401(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 for any taxable year beginning after Dec. 31, 1965, and before Jan. 1, 1967, redesignated former pars. (2) to (6) as (1) to (5), substituted “December 31, 1967” for “December 31, 1966” in such par. (1) and increased the rate by 0.10 percent to 0.60, 0.65, 0.70, 0.80, and 0.90 in pars. (1) to (5), respectively. ## § 1402: Definitions - § 1402(a)(10): Pub. L. 90–248, § 118(a), added par. (10). - § 1402(b): Pub. L. 90–248, § 502(b)(1), designated existing provisions of second sentence respecting “wages” as item “A” and added item “B”. - § 1402(b)(1): Pub. L. 90–248, § 108(b)(1)(A), inserted “and before 1968” after “1965”. - § 1402(b)(1): Pub. L. 90–248, § 108(b)(1)(B), added subpar. (E). - § 1402(c): Pub. L. 90–248, § 115(b)(1), substituted “such order) performed by an individual unless an exemption under subsection (e) is effective with respect to him” for “such order performed by an individual during the period for which a certificate filed by him under subsection (e) is in effect” in last sentence. - § 1402(c)(1): Pub. L. 90–248, § 122(b)(1), excepted from exclusion from definition of “trade or business” the functions of a public office of a State or a political division thereof with respect to fees received in any period in which the functions are performed in a position compensated solely on a fee basis and in which such functions are not covered under an agreement entered by such State and the Secretary pursuant to section 218 of the Social Security Act [section 418 of Title 42, The Public Health and Welfare]. - § 1402(c)(2)(E): Pub. L. 90–248, § 122(b)(2), added subpar. (E). - § 1402(e): Pub. L. 90–248, § 115(b)(2), substituted provisions allowing clergymen, members of religious orders who have not taken a vow of poverty, and Christian Science practitioners to secure an exemption from social security self-employment tax upon meeting requirements of pars. (1) to (3) respecting such exemption, time for filing application, and effective date of exemption for provisions of former pars. (1) to (5) permitting such persons to secure social security coverage by filing a waiver certificate, prescribing time for filing certificate, effective date of certificate treatment of certain remuneration paid in 1955 and 1956 as wages, and optional provision for certain certificates filed on or before April 15, 1967. - § 1402(h): Pub. L. 90–248, § 501(a), substituted “December 31, 1967” and “December 31, 1968” for “December 31, 1965” and “April 15, 1966”, respectively, in subpar. (A) and “December 31, 1967” for “December 31, 1965” in subpar. (B) and inserted in such subpar. (B) exception provision as to when an application shall be deemed timely filed. ## § 3101: Rate of tax - § 3101(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 “4.2” for “1967 and 1968” and “3.9” in par. (2), struck out reference to calendar years 1969 and 1970 from par. (3) and substituted “4.6” and “4.4”, and substituted “5.0” for “4.85” in par. (4). - § 3101(b)(1), § 3101(b)(2), § 3101(b): Pub. L. 90–248, § 109(b)(2), struck out par. (1) provision for employee rate of 0.35 percent of wages received with respect to employment during calendar year 1966, redesignated pars. (2) to (6) as (1) to (5), struck out reference to “1967” in such par. (1) and increased the rate by 0.10 percent to 0.60, 0.65, 0.70, 0.80, and 0.90 in pars. (1) to (5), respectively. ## § 3111: Rate of tax - § 3111(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 “4.2” for “1967 and 1968” and “3.9” in par. (2), struck out reference to calendar years 1969 and 1970 from par. (3) and substituted therein “4.6” for “4.4”, and substituted “5.0” for “4.85” in par. (4). - § 3111(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 to employment during calendar year 1966, redesignated pars. (2) to (6) as (1) to (5), struck out reference to “1967” in such par. (1) and increased the rate by 0.10 percent to 0.60, 0.65, 0.70, 0.80, and 0.90 in pars. (1) to (5), respectively. ## § 3121: Definitions - § 3121(a)(1): Pub. L. 90–248, § 108(b)(2), substituted “$7,800” for “$6,600” wherever appearing. - § 3121(a)(13): Pub. L. 90–248, § 504(a), added par. (13). - § 3121(b)(3)(B): Pub. L. 90–248, § 123(b), provided for inclusion of family employment in a private home in definition of “employment,” upon compliance with conditions described in cls. (i) to (iii). - § 3121(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 August 4, 1967” and struck out “; 5 U.S.C., sec. 1052” at end of parenthetical text. - § 3121(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 Service Retirement Act”. - § 3121(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 August 4, 1947” and struck out “; 5 U.S.C. 1052” at end of parenthetical text. ## § 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 - § 3306(b)(10): Pub. L. 90–248 added par. (10). ## § 6051: Receipts for employees - § 6051(a): Pub. L. 90–248, § 502(c)(1), included reference to section 3201 in introductory provisions and added pars. (7) and (8). - § 6051(c): Pub. L. 90–248, § 502(c)(2), included reference to section 3201 in second sentence. ## § 6413: Special rules applicable to certain employment taxes - § 6413(c)(1): Pub. L. 90–248, § 108(b)(5), inserted “and prior to the calendar year 1968” after “the calendar year 1965”, “or (D) during any calendar year after the calendar year 1967, the wages received by him during such year exceed $7,800,” after “exceed $6,600,”, and “and before 1968, or which exceeds the tax with respect to the first $7,800 of such wages received in such calendar year after 1967”. - § 6413(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 after 1967” for “or $6,600 for any calendar year after 1965”. - § 6413(c): Pub. L. 90–248, § 502(a), added par. (3).