Pub. L. 92-603: Oct. 30, 1972

Bill H.R. 1

§ 1401 Rate of tax

(a) Pub. L. 92–603, § 135(a)(1)(A), substituted “1973” for “1978”.
(a) Pub. L. 92–603, § 135(a)(1)(B), substituted provisions that in the case of taxable years beginning after Dec. 31, 1972…
(a) Pub. L. 92–603, § 135(a)(1)(B), struck out par. (5) which provided that in the case of taxable years beginning after…
(b)(2) Pub. L. 92–603, § 135(b)(1), increased the rate of tax from 0.9 percent to 1.0 percent.
(b) Pub. L. 92–603, § 135(b)(1), substituted “1981” for “1986” and “1.25” for “1.0”.
(b) Pub. L. 92–603, § 135(b)(1), substituted “1980” for “1985”, “1986” for “1993”, and “1.35” for “1.1”.
(b) Pub. L. 92–603, § 135(b)(1), substituted “1985” for “1992” and “1.45” for “1.2”.

(a)(8) (a)(11) Pub. L. 92–603, §§ 121(b)(1), 124(b), 140(b), in par. (8), struck out limitation under which provisions authorizing the…
(i) Pub. L. 92–603, § 121(b)(2), added subsec. (i).

(a) Pub. L. 92–603, § 135(a)(2)(A), substituted “the calendar years 1971 and 1972” for “any of the calendar years 1971…
(a) Pub. L. 92–603, § 135(a)(2)(B), substituted “wages received during the calendar years 1973, 1974, 1975, 1976, and 1977…
(a) Pub. L. 92–603, § 135(a)(2)(B), substituted “wages received during the calendar years 1978 through 2010, the rate shall…
(a) Pub. L. 92–603, § 135(a)(2)(B), added par. (6).
(b)(2) Pub. L. 92–603, § 135(b)(2), increased rate of tax from 0.9 percent to 1.0 percent.
(b) Pub. L. 92–603, § 135(b)(2), substituted “and 1980, the rate shall be 1.25 percent” for “1980, 1981, 1982, 1983, 1984…
(b) Pub. L. 92–603, § 135(b)(2), substituted “1981, 1982, 1983, 1984, and 1985, the rate shall be 1.35 percent; and” for…
(b) Pub. L. 92–603, § 135(b)(2), substituted “December 31, 1985, the rate shall be 1.45 percent” for “December 31, 1992…

(a) Pub. L. 92–603, § 135(a)(3)(A), substituted “the calendar years 1971 and 1972” for “any of the calendar years 1971…
(a) Pub. L. 92–603, § 135(a)(3)(B), substituted “received during the calendar years 1973, 1974, 1975, 1976, and 1977, the…
(a) Pub. L. 92–603, § 135(a)(3)(B), substituted “received during the calendar years 1978 through 2010, the rate shall be…
(a) Pub. L. 92–603, § 135(a)(3)(B), added par. (6).
(b) Pub. L. 92–603, § 135(b)(3), increased rate to 1.0 percent from 0.9 percent.
(b) Pub. L. 92–603, § 135(b)(3), substituted “and 1980, the rate shall be 1.25 percent” for “1980, 1981, 1982, 1983, 1984…
(b) Pub. L. 92–603, § 135(b)(3), substituted “1981, 1982, 1983, 1984, and 1985, the rate shall be 1.35 percent” for “1986…
(b) Pub. L. 92–603, § 135(b)(3), substituted “1985, the rate shall be 1.45 percent” for “1992, the rate shall be 1.2…

(a)(9) Pub. L. 92–603, § 104(i), substituted uniform provision of 62 years of age, for separate provisions for men and women…
(a)(14) Pub. L. 92–603, § 122(b), added par. (14).
(a)(15) Pub. L. 92–603, § 138(b), added par. (15).
(b)(7)(D) Pub. L. 92–603, § 128(b), added subpar. (D).
(b)(8)(A) Pub. L. 92–603, § 123(a)(2), inserted provision that this subparagraph shall not apply to service performed by a member…
(b)(10)(B) Pub. L. 92–603, § 129(a)(2), inserted provisions relating to service performed in the employ of organizations described…
(i)(4) Pub. L. 92–603, § 123(c)(2), added par. (4).
(r) Pub. L. 92–603, § 123(b), added subsec. (r).

(a) Pub. L. 92–603, § 293(a), struck out reference to section 3201 of this title in introductory text, par. (7), which…
(c) Pub. L. 92–603, § 293(b), struck out reference to section 3201 of this title.
(e) Pub. L. 92–603, § 293(c), added subsec. (e).