# Pub. L. 91-215: changes to the Internal Revenue Code

1970-03-17, 84 Stat. 70. Source: <https://www.govinfo.gov/link/plaw/91/public/215>.

## Legislative history

- Bill: [H.R. 13300](https://www.congress.gov/bill/91st-congress/house-bill/13300)

## § 3211: Rate of tax

- § 3211(b): Pub. L. 91–215 substituted the rate of excise tax imposed on every employer under section 3221(c) of this title for a flat 2-cents per man hour tax as the rate for additional taxes imposed on the income of employee representatives for each man hour of compensation paid.

## § 3221: Rate of tax

- § 3221(c): Pub. L. 91–215, § 5(a), provided a variable standard of taxation on employers for services rendered them during any calendar quarter at the existing 2 cent rate for each man-hour of services for the period from Nov. 1, 1966 to Mar. 31, 1970, and thereafter at such rates as will permit supplemental annuity payments under section 228c(j) of this title, and authorized the Railroad Retirement Board to make the necessary determination of rates, and made it its duty to publish notice of such determinations in the Federal Register.
- § 3221: Pub. L. 91–215, § 5(b)(1), added subsec. (d).