# Pub. L. 93-445: changes to the Internal Revenue Code

1974-10-16, 88 Stat. 1359. Source: <https://www.govinfo.gov/link/plaw/93/public/445>.

## Legislative history

- Bill: [H.R. 15301](https://www.congress.gov/bill/93rd-congress/house-bill/15301)

## § 3221: Rate of tax

- § 3221(c): Pub. L. 93–445, § 501(a), struck out “for appropriation to the Railroad Retirement Supplemental Account provided for in section 15(b) of the Railroad Retirement Act of 1937” after “commencing April 1, 1970, at such rate as will make available”, substituted “at the level provided under section 3(j) of the Railroad Retirement Act of 1937 as in effect on December 31, 1974” for “under section 3(j) of such Act”, and inserted “or section 2(h)(2) of the Railroad Retirement Act of 1974” after “section 3(j)(2) of the Railroad Retirement Act of 1937”.
- § 3221: Pub. L. 93–445, § 501(b), substituted “section 2(b) of the Railroad Retirement Act of 1974” for “section 3(j) of the Railroad Retirement Act of 1937” and “section 2(b) of such Act” for “section 3(j) of such Act”.

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

- § 6413(c)(1): Pub. L. 93–445 inserted “or section 3201, or by both such sections” after “section 3101” and inserted provision that for purposes of subsec. (c)(1) the term “wages” include compensation as defined in section 3231(e).