# Pub. L. 92-336: changes to the Internal Revenue Code 1972-07-01, 86 Stat. 406. Source: . ## Legislative history - Bill: [H.R. 15390](https://www.congress.gov/bill/92nd-congress/house-bill/15390) ## § 165: Losses - § 165(h)(1): Pub. L. 92–336 substituted provisions relating to losses attributable to a disaster which occurs during the period after the close of the taxable year and on or before the last day of the 6th calendar month beginning after the close of the taxable year, for provisions relating to losses attributable to a disaster which occurs during the period following the close of the taxable year and on or before the time prescribed by law for filing the income tax return for the taxable year, determined without regard to any extension of time. ## § 1401: Rate of tax - § 1401(a): Pub. L. 92–336, § 204(a)(1), substituted “January 1, 1978” for “January 1, 1973” and struck out “and” after “such taxable year” in par. (3), extended from any taxable year beginning after December 31, 1972 to any taxable year beginning after December 31, 1977, and before January 1, 2011, and decreased from 7.0 percent to 6.7 percent the provisions relating to the tax on self-employment income in par. (4), and added par. (5). - § 1401(b)(2), § 1401(b): Pub. L. 92–336, § 204(b)(1), substituted “1978” for “1976” and “0.9” for “0.65” in subsec. (b)(2), “1977” for “1975”, “1986” for “1980” and “1.0” for “0.70” in par. (3), “1985” for “1979”, “1993” for “1987” and “1.1” for “0.80” in par. (4), and “1992” for “1986” and “1.2” for “0.90” in par. (5). ## § 1402: Definitions - § 1402(b)(1): Pub. L. 92–336, § 203(b)(1)(A), inserted “and before 1973” after “1971”. - § 1402(b)(1): Pub. L. 92–336, § 203(b)(1)(B), added subpars. (G) to (I). ## § 3101: Rate of tax - § 3101(a): Pub. L. 92–336, § 204(a)(2), substituted “any of the calendar years 1971 through 1977” for “the calendar years 1971 and 1972” in par. (3), “any of the calendar years 1978 through 2010” for “the calendar years 1973, 1974, and 1975” and “4.5” for “5.0” in par. (4), and “December 31, 2010” for “December 31, 1975” and “5.35” for “5.15” in par. (5). - § 3101(b)(2), § 3101(b): Pub. L. 92–336, § 204(b)(2), inserted references to 1976 and 1977 and substituted “0.9” for “0.65” in par. (2), substituted references for the calendar years 1978 through 1985 for references to the calendar years 1976 through 1979 and substituted “1.0” for “0.70” in par. (3), substituted references for the calendar years 1986 through 1992 for references to the calendar years 1980 through 1986 and substituted “1.1” for “0.80” in par. (4), and substituted “1992” for “1986” and “1.2” for “0.90” in par. (5). ## § 3111: Rate of tax - § 3111(a): Pub. L. 92–336, § 204(a)(3), substituted “any of the calendar years 1971 through 1977” for “the calendar years 1971 and 1972” in par. (3), “any of the calendar years 1978 through 2010” for “the calendar years 1973, 1974, and 1975” and “4.5” for “5.0” in par. (4), and “December 31, 2010” for “December 31, 1975” and “5.35” for “5.15” in par. (5). - § 3111(b): Pub. L. 92–336, § 204(b)(3), inserted references to 1976 and 1977 and substituted “0.9” for “0.65” in par. (2), substituted references for the calendar years 1978 through 1985 for references to the calendar years 1976 through 1979 and substituted “1.0” for “0.70” in par. (3), substituted references for the calendar years 1986 through 1992 for references to the calendars 1980 through 1986 and substituted “1.1” for “0.80” in par. (4), and substituted “1992” and “1986” and “1.2” for “0.9” in par. (5). ## § 3121: Definitions - § 3121(a)(1): Pub. L. 92–336, § 203(b)(2)(A), substituted “$10,800” for “$9,000” in two places. - § 3121(a)(1): Pub. L. 92–336, § 203(b)(2)(B), effective with respect to remuneration paid after 1973, substituted “$12,000” for “$10,800” in two places. - § 3121(a)(1): Pub. L. 92–336, § 203(b)(2)(C), effective with respect to remuneration paid after 1974, substituted “the contribution and benefit base (as determined under section 230 of the Social Security Act)” for “$12,000” in two places, and “the calendar year with respect to which such contribution and benefit base is effective” for “any calendar year”. ## § 3125: Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia - § 3125: Pub. L. 92–336, § 203(b)(4)(A), substituted “$10,800” for “$9,000” wherever appearing. - § 3125: Pub. L. 92–336, § 203(b)(4)(B), effective with respect to remuneration paid after 1973, substituted “$12,000” for “$10,800” wherever appearing. - § 3125: Pub. L. 92–336, § 203(b)(4)(C), effective with respect to remuneration paid after 1974, substituted “contribution and benefit base” for “$12,000”. ## § 6413: Special rules applicable to certain employment taxes - § 6413(c)(1): Pub. L. 92–336, § 203(b)(5), inserted “and prior to the calendar year 1973” after “after the calendar year 1971”, inserted provisions of cls. (F) to (H), and provisions relating to wages received after 1971 and before 1973, after 1972 and before 1974, after 1973 and before 1975, and the calendar year after 1974. - § 6413(c)(2)(A): Pub. L. 92–336, § 203(b)(6), as amended by Pub. L. 92–603, § 144(c), eff. July 1, 1972, inserted provisions relating to amounts to be included within the term “wages” for the calendar years 1972, 1973, 1974, or any calendar year after 1974. ## § 6654: Failure by individual to pay estimated income tax - § 6654(d)(2)(B)(ii): Pub. L. 92–336, § 203(b)(7)(A) substituted “$10,800” for “$9,000”. - § 6654(d)(2)(B)(ii): Pub. L. 92–336, § 203(b)(7)(B), effective with respect to taxable years beginning after 1973, substituted “$12,000” for “$10,800”. - § 6654(d)(2)(B)(ii): Pub. L. 92–336, § 203(b)(7)(C), effective with respect to taxable years beginning after 1974, substituted “(I) an amount equal to the contribution and benefit base (as determined under section 230 of the Social Security Act) which is effective for the calendar year in which the taxable year begins, over (II)” for “$12,000 over”.