# Pub. L. 92-603: changes to the Internal Revenue Code 1972-10-30, 86 Stat. 1362. Source: . ## Legislative history - Bill: [H.R. 1](https://www.congress.gov/bill/92nd-congress/house-bill/1) ## § 1401: Rate of tax - § 1401(a): Pub. L. 92–603, § 135(a)(1)(A), substituted “1973” for “1978”. - § 1401(a): Pub. L. 92–603, § 135(a)(1)(B), substituted provisions that in the case of taxable years beginning after Dec. 31, 1972, the tax shall be equal to 7.0 percent of the amount of the self-employment income for such taxable year, for provisions that in the case of taxable years beginning after Dec. 31, 1977, and before Jan. 1, 2011, the tax shall be equal to 6.7 percent of the amount of the self-employment income for such taxable year. - § 1401(a): Pub. L. 92–603, § 135(a)(1)(B), struck out par. (5) which provided that in the case of taxable years beginning after Dec. 31, 2010, the tax shall be equal to 7.0 percent of the amount of the self-employment income for the taxable year. - § 1401(b)(2): Pub. L. 92–603, § 135(b)(1), increased the rate of tax from 0.9 percent to 1.0 percent. - § 1401(b): Pub. L. 92–603, § 135(b)(1), substituted “1981” for “1986” and “1.25” for “1.0”. - § 1401(b): Pub. L. 92–603, § 135(b)(1), substituted “1980” for “1985”, “1986” for “1993”, and “1.35” for “1.1”. - § 1401(b): Pub. L. 92–603, § 135(b)(1), substituted “1985” for “1992” and “1.45” for “1.2”. ## § 1402: Definitions - § 1402(a)(8), § 1402(a)(11): Pub. L. 92–603, §§ 121(b)(1), 124(b), 140(b), in par. (8), struck out limitation under which provisions authorizing the computation of net earnings without regard to sections 911 and 931 were limited to citizens of the United States performing religious service as employees of an American employer or as ministers in a foreign country having a congregation predominantly of citizens of the United States, added par. (11), and extended the application of provisions relating to agricultural labor to trade or business carried on by individuals, self-employed or in partnership, with certain exceptions. - § 1402(i): Pub. L. 92–603, § 121(b)(2), added subsec. (i). ## § 3101: Rate of tax - § 3101(a): Pub. L. 92–603, § 135(a)(2)(A), substituted “the calendar years 1971 and 1972” for “any of the calendar years 1971 through 1977”. - § 3101(a): Pub. L. 92–603, § 135(a)(2)(B), substituted “wages received during the calendar years 1973, 1974, 1975, 1976, and 1977, the rate shall be 4.85 percent;” for “wages paid during any of the calendar years 1978 through 2010, the rate shall be 4.5 per cent; and”. - § 3101(a): Pub. L. 92–603, § 135(a)(2)(B), substituted “wages received during the calendar years 1978 through 2010, the rate shall be 4.80 percent; and” for “wages paid after December 31, 2010, the rate shall be 5.35 percent”. - § 3101(a): Pub. L. 92–603, § 135(a)(2)(B), added par. (6). - § 3101(b)(2): Pub. L. 92–603, § 135(b)(2), increased rate of tax from 0.9 percent to 1.0 percent. - § 3101(b): Pub. L. 92–603, § 135(b)(2), substituted “and 1980, the rate shall be 1.25 percent” for “1980, 1981, 1982, 1983, 1984, and 1985, the rate shall be 1.0 percent”. - § 3101(b): Pub. L. 92–603, § 135(b)(2), substituted “1981, 1982, 1983, 1984, and 1985, the rate shall be 1.35 percent; and” for “1986, 1987, 1988, 1990, 1991, and 1992, the rate shall be 1.1 percent; and”. - § 3101(b): Pub. L. 92–603, § 135(b)(2), substituted “December 31, 1985, the rate shall be 1.45 percent” for “December 31, 1992, the rate shall be 1.2 percent”. ## § 3111: Rate of tax - § 3111(a): Pub. L. 92–603, § 135(a)(3)(A), substituted “the calendar years 1971 and 1972” for “any of the calendar years 1971 through 1977”. - § 3111(a): Pub. L. 92–603, § 135(a)(3)(B), substituted “received during the calendar years 1973, 1974, 1975, 1976, and 1977, the rate shall be 4.85 percent;” for “received during any of the calendar years 1978 through 2010, the rate shall be 4.5 percent; and”. - § 3111(a): Pub. L. 92–603, § 135(a)(3)(B), substituted “received during the calendar years 1978 through 2010, the rate shall be 4.80 percent; and” for “received after December 31, 2010, the rate shall be 5.35 percent”. - § 3111(a): Pub. L. 92–603, § 135(a)(3)(B), added par. (6). - § 3111(b): Pub. L. 92–603, § 135(b)(3), increased rate to 1.0 percent from 0.9 percent. - § 3111(b): Pub. L. 92–603, § 135(b)(3), substituted “and 1980, the rate shall be 1.25 percent” for “1980, 1981, 1982, 1983, 1984, and 1985, the rate shall be 1.0 percent”. - § 3111(b): Pub. L. 92–603, § 135(b)(3), substituted “1981, 1982, 1983, 1984, and 1985, the rate shall be 1.35 percent” for “1986, 1987, 1988, 1989, 1990, 1991, and 1992, the rate shall be 1.1 percent”. - § 3111(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 percent”. ## § 3121: Definitions - § 3121(a)(9): Pub. L. 92–603, § 104(i), substituted uniform provision of 62 years of age, for separate provisions for men and women of 65 and 62 years, respectively. - § 3121(a)(14): Pub. L. 92–603, § 122(b), added par. (14). - § 3121(a)(15): Pub. L. 92–603, § 138(b), added par. (15). - § 3121(b)(7)(D): Pub. L. 92–603, § 128(b), added subpar. (D). - § 3121(b)(8)(A): Pub. L. 92–603, § 123(a)(2), inserted provision that this subparagraph shall not apply to service performed by a member of such religious order in the exercise of such duties if an election of coverage under subsec. (r) is in effect with respect to such order, or with respect to the autonomous subdivision thereof to which such member belongs. - § 3121(b)(10)(B): Pub. L. 92–603, § 129(a)(2), inserted provisions relating to service performed in the employ of organizations described in section 509(a)(3) of this title. - § 3121(i)(4): Pub. L. 92–603, § 123(c)(2), added par. (4). - § 3121(r): Pub. L. 92–603, § 123(b), added subsec. (r). ## § 6051: Receipts for employees - § 6051(a): Pub. L. 92–603, § 293(a), struck out reference to section 3201 of this title in introductory text, par. (7), which required written statement to contain total amount of compensation with respect to which tax imposed by section 3201 was deducted, and par. (8), which required written statement to contain total amount deducted as tax under section 3201. - § 6051(c): Pub. L. 92–603, § 293(b), struck out reference to section 3201 of this title. - § 6051(e): Pub. L. 92–603, § 293(c), added subsec. (e). ## § 6413: Special rules applicable to certain employment taxes