Pub. L. 91-373: Aug. 10, 1970

Bill H.R. 14705

§ 1563 Definitions and special rules

(f)(1) Pub. L. 91–373 substituted “by paragraphs (1) and (2) of section 2131(d)” for “in section 3306(i)”.

§ 3301 Pub. L. 91–373 increased the rate from 3.1 percent to 3.2 percent and struck out provisions setting special rates for…

(a)(1) Pub. L. 91–373, § 142(a), substituted “certified as provided in section 3304 for the 12–month period ending on October…
(b) Pub. L. 91–373, § 142(b), changed the certification date from December 31 to October 31, with a provision for a…

(a) Pub. L. 91–373, § 122(a), added to provision following par. (3) the authorization for the allowance of a reduced rate…
(b) Pub. L. 91–373, § 142(c)–(e), changed the certification date referred to in pars. (1) to (3) from Dec. 31 to Oct. 31…
(e) (f) Pub. L. 91–373, § 104(c), added subsecs. (e) and (f).

(a)(6) (a)(7) (a)(8) (a)(9) (a)(10) (a)(11) (a)(12) (a)(13) Pub. L. 91–373, §§ 104(a), 108(a), 121(a), 206, added pars. (6) to (12) and redesignated former par. (6) as (13).
(c) Pub. L. 91–373, § 131(b)(2), clarified provisions governing procedure to be followed with respect to a finding of the…
(c) Pub. L. 91–373, § 142(f), substituted “October 31” for “December 31” as certification date and “12-month period ending…
(d) Pub. L. 91–373, § 142(g), substituted “If at any time” for “If, at any time during the taxable year,”.
(e) Pub. L. 91–373, § 142(h), added subsec. (e).

(a) Pub. L. 91–373, § 101(a), expanded definition of “employer” by reducing from 4 to 1 the number of individuals which a…
(b)(1) Pub. L. 91–373, § 302, substituted “$4,200” for “$3,000”.
(c) Pub. L. 91–373, § 105(a), inserted reference to service performed after 1971 outside the United States by a citizen of…
(c)(10) Pub. L. 91–373, § 106(a), designated existing provisions of subpar. (B) as cl. (i) thereof and added cl. (ii) of…
(i) Pub. L. 91–373, § 102(a), substituted meaning assigned “employee” by section 3121(d) of this title, except that…
(j)(3) Pub. L. 91–373, § 105(b), inserted definition of “American employer”.
(k) Pub. L. 91–373, § 103(a), substituted as definition of “agricultural labor” a simple reference to that term as defined…

(a)(1) Pub. L. 91–373, § 101(b)(1), reduced from 4 to 1 the number of individuals which a person had to employ on each of some…
(b) Pub. L. 91–373, § 101(b)(2), substituted “0.5 percent” for “the number of percentage points (including fractional…