# Pub. L. 93-233: changes to the Internal Revenue Code 1973-12-31, 87 Stat. 955. Source: . ## Legislative history - Bill: [H.R. 11333](https://www.congress.gov/bill/93rd-congress/house-bill/11333) ## § 1401: Rate of tax - § 1401(b)(2): Pub. L. 93–233 substituted “1974” for “1978”. - § 1401(b): Pub. L. 93–233 substituted “1973” and “1978” for “1977” and “1981” and decreased the rate of tax from 1.25 percent to 0.90 percent. - § 1401(b): Pub. L. 93–233 substituted “1977” and “1981” for “1980” and “1986” and decreased the rate of tax from 1.35 percent to 1.10 percent. - § 1401(b): Pub. L. 93–233 substituted “beginning after December 31, 1980, and before January 1, 1986” for “beginning after December 31, 1985” and decreased the rate of tax from 1.45 percent to 1.35 percent. - § 1401(b): Pub. L. 93–233 added par. (6). ## § 1402: Definitions - § 1402(b)(1): Pub. L. 93–233 substituted “$13,200” for “$12,600”. ## § 3101: Rate of tax - § 3101(a): Pub. L. 93–233, § 6(a)(1), struck out provision for application of 4.85 percent rate of tax during calendar years 1974, 1975, 1976, and 1977. - § 3101(a): Pub. L. 93–233, § 6(a)(1), increased rate of tax from 4.80 percent to 4.95 percent and substituted calendar year “1974” for “1978” as the initial year for application of such rate. - § 3101(a): Pub. L. 93–233, § 6(a)(1), increased rate of tax from 5.85 percent to 5.95 percent. - § 3101(b)(2): Pub. L. 93–233, § 6(b)(2), struck out provision for application of 1.0 percent rate of tax during calendar years 1974, 1975, 1976, and 1977. - § 3101(b): Pub. L. 93–233, § 6(b)(2), incorporated former provision of par. (2) for taxation of wages received during calendar years 1974, 1975, 1976, and 1977, decreased the applicable rate of tax from 1.0 percent to 0.90 percent, and struck out provision for 1.25 percent rate of tax for calendar years 1978, 1979, 1980. - § 3101(b): Pub. L. 93–233, § 6(b)(2), incorporated former provision of par. (3) for taxation of wages received during calendar years 1978, 1979, and 1980, decreased the applicable rate of tax from 1.25 percent to 1.10 percent, and struck out provision for 1.35 percent rate of tax for calendar years 1981, 1982, 1983, 1984, and 1985. - § 3101(b): Pub. L. 93–233, § 6(b)(2), incorporated former provision of par. (4) for taxation of wages received during calendar years 1981 through 1985 at applicable 1.35 percent rate of tax and struck out provision for 1.45 percent rate of tax for wages received after Dec. 31, 1985. - § 3101(b): Pub. L. 93–233, § 6(b)(2), incorporated former provision of par. (5) for taxation of wages received after Dec. 31, 1985 and increased the applicable rate of tax from 1.45 to 1.50 percent. ## § 3111: Rate of tax - § 3111(a): Pub. L. 93–233, § 6(a)(2), struck out provision for application of 4.85 percent rate of tax during calendar years 1974, 1975, 1976, and 1977. - § 3111(a): Pub. L. 93–233, § 6(a)(2), increased rate of tax from 4.80 percent to 4.95 percent and substituted calendar year “1974” to “1978” as initial year for application of such rate. - § 3111(a): Pub. L. 93–233, § 6(a)(2), increased rate of tax from 5.85 percent to 5.95 percent. - § 3111(b): Pub. L. 93–233, § 6(b)(3), struck out provision for application of 1.0 percent rate of tax during calendar years 1974, 1975, 1976, and 1977. - § 3111(b): Pub. L. 93–233, § 6(b)(3), incorporated former provision of par. (2) for taxation of wages received during calendar years 1974, 1975, 1976, and 1977, decreased the applicable rate of tax from 1.0 percent to 0.90 percent, and struck out provision for 1.25 percent rate of tax for calendar years 1978, 1979, and 1980. - § 3111(b): Pub. L. 93–233, § 6(b)(3), incorporated former provision of par. (3) for taxation of wages received during calendar years 1978, 1979, and 1980, decreased the applicable rate of tax from 1.25 percent to 1.10 percent, and struck out provision for 1.35 percent rate of tax for calendar years 1981, 1982, 1983, 1984, and 1985. - § 3111(b): Pub. L. 93–233, § 6(b)(3), incorporated former provision of par. (4) for taxation of wages received during calendar years 1981 through 1985 at applicable 1.35 percent rate of tax and struck out provision for 1.45 percent rate of tax for wages received after Dec. 31, 1985. - § 3111(b): Pub. L. 93–233, § 6(b)(3), incorporated former provision of par. (5) for taxation of wages received after Dec. 31, 1985 and increased the applicable rate of tax from 1.45 percent to 1.50 percent. ## § 3121: Definitions - § 3121(a)(1): Pub. L. 93–233, § 5(b)(2), effective with respect to remuneration paid after 1973, substituted “$13,200” for “$12,600” in two places. - § 3121(a)(1): Pub. L. 93–233, § 5(d), applicable only with respect to remuneration paid after 1973 (as provided in section 5(e) of Pub. L. 93–233, set out as a note under section 409 of Title 42), amended section 203(b)(2)(C) of the Pub. L. 92–336 (set out as 1973 Amendment note hereunder) substituting “$13,200” for “$12,600”. ## § 3122: Federal service - § 3122: Pub. L. 93–233, § 5(b)(3), effective with respect to remuneration paid after 1973, substituted “$13,200” for “$12,600”. - § 3122: Pub. L. 93–233, § 5(d), applicable only with respect to remuneration paid after, and taxable year beginning after, 1973 (as provided in section 5(e) of Pub. L. 93–233, set out as a note under section 409 of Title 42), amended section 203(b)(3)(C) of Pub. L. 92–336 (set out as 1973 Amendment note hereunder) substituting “$13,200” for “$12,600”. ## § 3125: Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia - § 3125: Pub. L. 93–233, § 5(b)(4), effective with respect to remuneration paid after 1973, substituted “$13,200” for “$12,600” wherever appearing. - § 3125: Pub. L. 93–233, § 5(d), applicable only with respect to remuneration paid after, and taxable years beginning after, 1973 (as provided in section 5(e) of Pub. L. 93–233, set out as a note under section 409 of Title 42), amended section 203(b)(4)(C) of Pub. L. 92–336 (set out as 1973 Amendment note hereunder) substituting “$13,200” for “$12,600”. ## § 6413: Special rules applicable to certain employment taxes - § 6413(c)(1): Pub. L. 93–233, § 5(b)(5), substituted “$13,200” for “$12,600” whenever appearing. - § 6413(c)(2)(A): Pub. L. 93–233, § 5(b)(6), substituted “$13,200” for “$12,600”. ## § 6654: Failure by individual to pay estimated income tax - § 6654(d)(2)(B)(ii): Pub. L. 93–233, § 5(b)(7), effective with respect to taxable years beginning after 1973, substituted “$13,200” for “$12,600”. - § 6654(d)(2)(B)(ii): Pub. L. 93–233, § 5(d), applicable only with respect to remuneration paid after, and taxable years beginning after, 1973 (as provided in section 5(e) of Pub. L. 93–233, set out as an Effective Date of 1973 Amendments note under section 409 of Title 42, The Public Health and Welfare), amended section 203(b)(7)(C) of Pub. L. 92–336 (set out as 1973 Amendment note below), substituting “$13,200” for “$12,600”. See, also, 1973 Amendment note below.