# Pub. L. 92-5: changes to the Internal Revenue Code

1971-03-17, 85 Stat. 10. Source: <https://www.govinfo.gov/link/plaw/92/public/5>.

## Legislative history

- Bill: [H.R. 4690](https://www.congress.gov/bill/92nd-congress/house-bill/4690)

## § 1402: Definitions

- § 1402(b)(1): Pub. L. 92–5, § 203(b)(1)(A), inserted “and beginning before 1972” after “1967” and substituted “; and” for “; or”.
- § 1402(b)(1): Pub. L. 92–5, § 203(b)(1)(B), added subpar. (F).

## § 3101: Rate of tax

- § 3101(a): Pub. L. 92–5 substituted “with respect to wages received during the calendar years 1973, 1974, and 1975, the rate shall be 5.0 percent; and” for “with respect to wages received after December 31, 1972, the rate shall be 5.0 percent”.
- § 3101(a): Pub. L. 92–5 added par. (5).

## § 3111: Rate of tax

- § 3111(a): Pub. L. 92–5 substituted “with respect to wages paid during the calendar years 1973, 1974, and 1975, the rate shall be 5.0 percent; and” for “with respect to wages paid after December 31, 1972, the rate shall be 5.0 percent”.
- § 3111(a): Pub. L. 92–5 added par. (5).

## § 3121: Definitions

- § 3121(a)(1): Pub. L. 92–5 substituted “$9,000” for “$7,800” in two places.

## § 3122: Federal service

- § 3122: Pub. L. 92–5 substituted “$9,000” for “$7,800”.

## § 3125: Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia

- § 3125: Pub. L. 92–5 substituted “$9,000” for “$7,800” wherever appearing.

## § 6413: Special rules applicable to certain employment taxes

- § 6413(c)(1): Pub. L. 92–5, § 203(b)(5), inserted “and prior to the calendar year 1972” after “after the calendar year 1967”, “or (E) during any calendar year after the calendar year 1971, the wages received by him during such year exceed $9,000,” after “exceed $7,800,” and inserted before the period at end of subpar. (1) “and before 1972, or which exceeds the tax with respect to the first $9,000 of such wages received in such calendar year after 1971”.
- § 6413(c)(2)(A): Pub. L. 92–5, § 203(b)(6), substituted “$7,800 for the calendar year 1968, 1969, 1970, or 1971, or $9,000 for any calendar year after 1971” for “or $7,800 for any calendar year after 1967”.

## § 6654: Failure by individual to pay estimated income tax

- § 6654(d)(2)(B)(ii): Pub. L. 92–5 substituted “$9,000” for “$6,600”.