# Pub. L. 91-373: changes to the Internal Revenue Code 1970-08-10, 84 Stat. 696. Source: . ## Legislative history - Bill: [H.R. 14705](https://www.congress.gov/bill/91st-congress/house-bill/14705) ## § 1563: Definitions and special rules - § 1563(f)(1): Pub. L. 91–373 substituted “by paragraphs (1) and (2) of section 2131(d)” for “in section 3306(i)”. ## § 3301: Rate of tax - § 3301: Pub. L. 91–373 increased the rate from 3.1 percent to 3.2 percent and struck out provisions setting special rates for wages paid during 1962 and 1963. ## § 3302: Credits against tax - § 3302(a)(1): Pub. L. 91–373, § 142(a), substituted “certified as provided in section 3304 for the 12–month period ending on October 31 of such year (10–month period in the case of October 31, 1972)” for “certified for the taxable year as provided in section 3304”. - § 3302(b): Pub. L. 91–373, § 142(b), changed the certification date from December 31 to October 31, with a provision for a 10–month period in the case of October 31, 1972, and provided for certification based on a 12-month period ending each October 31. ## § 3303: Conditions of additional credit allowance - § 3303(a): Pub. L. 91–373, § 122(a), added to provision following par. (3) the authorization for the allowance of a reduced rate by State law (but not less than 1 percent) on a reasonable basis other than as permitted by par. (1), (2), or (3). - § 3303(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, with provision for a 10-month period in the case of Oct. 31, 1972, and, except for Oct. 31, 1972, provided for a 12-month period ending on Oct. 31 each year. - § 3303(e), § 3303(f): Pub. L. 91–373, § 104(c), added subsecs. (e) and (f). ## § 3304: Approval of State laws - § 3304(a)(6), § 3304(a)(7), § 3304(a)(8), § 3304(a)(9), § 3304(a)(10), § 3304(a)(11), § 3304(a)(12), § 3304(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). - § 3304(c): Pub. L. 91–373, § 131(b)(2), clarified provisions governing procedure to be followed with respect to a finding of the Secretary of Labor that a state has failed to comply substantially with any of the provisions of subsec. (a)(5). - § 3304(c): Pub. L. 91–373, § 142(f), substituted “October 31” for “December 31” as certification date and “12-month period ending on such October 31” for “taxable year” and prohibited certifications for failure to amend State laws to contain provisions required by reason of enactment of the Employment Security Amendments of 1970. - § 3304(d): Pub. L. 91–373, § 142(g), substituted “If at any time” for “If, at any time during the taxable year,”. - § 3304(e): Pub. L. 91–373, § 142(h), added subsec. (e). ## § 3305: Applicability of State law - § 3305(j): Pub. L. 91–373 added subsec. (j). ## § 3306: Definitions - § 3306(a): Pub. L. 91–373, § 101(a), expanded definition of “employer” by reducing from 4 to 1 the number of individuals which a person had to employ on each of some 20 days during the calendar year or the preceding calendar year in order to qualify as an employer and inserted provisions making a person an employer who paid wages of $1,500 or more during any calendar quarter in the calendar year or the preceding calendar year. - § 3306(b)(1): Pub. L. 91–373, § 302, substituted “$4,200” for “$3,000”. - § 3306(c): Pub. L. 91–373, § 105(a), inserted reference to service performed after 1971 outside the United States by a citizen of the United States as an employee of an American employer. - § 3306(c)(10): Pub. L. 91–373, § 106(a), designated existing provisions of subpar. (B) as cl. (i) thereof and added cl. (ii) of subpar. (B) and subpars. (C) and (D). - § 3306(i): Pub. L. 91–373, § 102(a), substituted meaning assigned “employee” by section 3121(d) of this title, except that subpars. (B) and (C) of par. (3) were not applicable, as meaning of “employee” for purposes of this chapter for a definition of “employee” as persons including officers of corporations but not including independent contractors under common law rules or persons not employees under such rules. - § 3306(j)(3): Pub. L. 91–373, § 105(b), inserted definition of “American employer”. - § 3306(k): Pub. L. 91–373, § 103(a), substituted as definition of “agricultural labor” a simple reference to that term as defined, with a minor exception, in section 3121 of this title for a full definition of the term, the result of which, in view of the substance of section 3121, excluded from the definition of agricultural labor services performed in connection with the production or harvesting of maple sirup, maple sugar, or mushrooms, or the hatching of poultry unless performed on a farm, and provided a new series of tests to determine whether the handling, planting, drying, packing, packaging, processing, freezing, grading, storing, or delivering agricultural or horticultural commodities constitute agricultural labor. ## § 3309: State law coverage of services performed for nonprofit organizations or governmental entities - Enacted 26 U.S.C. § 3309. ## § 3310: Judicial review - Enacted 26 U.S.C. § 3310. ## § 3311: Short title ## § 6157: Payment of Federal unemployment tax on quarterly or other time period basis - § 6157(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 20 days during the preceding calendar year and inserted provision covering persons who, during any calendar quarter in the preceding calendar year, paid wages of $1,500 or more. - § 6157(b): Pub. L. 91–373, § 101(b)(2), substituted “0.5 percent” for “the number of percentage points (including fractional points) by which the rate of tax specified in section 3301 exceeds .7 percent”. be the date on which payment would have been required if such remainder had been the tax.