Pub. L. 93-66 Jul. 9, 1973

87 Stat. 153 · Changed 6 sections of the Code

Bill H.R. 7445

§ 1402 Definitions

  • (b)(1) Pub. L. 93–66 substituted “$12,600” for “$12,000”.

§ 3121 Definitions

  • (a)(1) Pub. L. 93–66, § 203(b)(2), effective with respect to remuneration paid after 1973, substituted “$12,600” for “$12,000”…
  • (a)(1) Pub. L. 93–66, § 203(d), applicable only with respect to remuneration paid after, and taxable years beginning after…

§ 3122 Federal service

  • § 3122 Pub. L. 93–66, § 203(b)(3), effective with respect to remuneration paid after 1973, substituted “$12,600” for “$12,000”.
  • § 3122 Pub. L. 93–66, § 203(d), applicable only with respect to remuneration paid after, and taxable years beginning after…

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

  • § 3125 Pub. L. 93–66, § 203(b)(4), effective with respect to remuneration paid after 1973, substituted “$12,600” for “$12,000”…
  • § 3125 Pub. L. 93–66, § 203(d), applicable only with respect to remuneration paid after, and taxable years beginning after…

§ 6413 Special rules applicable to certain employment taxes

  • (c)(1) Pub. L. 93–66, § 203(b)(5), substituted “$12,600” for “$12,000” wherever appearing.
  • (c)(2)(A) Pub. L. 93–66, § 203(b)(6), substituted “$12,600” for “$12,000”.

§ 6654 Failure by individual to pay estimated income tax

  • (d)(2)(B)(ii) Pub. L. 93–66, § 203(b)(7), effective with respect to taxable years beginning after 1973, substituted “$12,600” for…
  • (d)(2)(B)(ii) Pub. L. 93–66, § 203(d), applicable only with respect to remuneration paid after, and taxable years beginning after…