# Pub. L. 93-66: changes to the Internal Revenue Code

1973-07-09, 87 Stat. 153. Source: <https://www.govinfo.gov/link/plaw/93/public/66>.

## Legislative history

- Bill: [H.R. 7445](https://www.congress.gov/bill/93rd-congress/house-bill/7445)

## § 1402: Definitions

- § 1402(b)(1): Pub. L. 93–66 substituted “$12,600” for “$12,000”.

## § 3121: Definitions

- § 3121(a)(1): Pub. L. 93–66, § 203(b)(2), effective with respect to remuneration paid after 1973, substituted “$12,600” for “$12,000” in two places.
- § 3121(a)(1): Pub. L. 93–66, § 203(d), applicable only with respect to remuneration paid after, and taxable years beginning after, 1973 (as provided in section 203(e) of Pub. L. 93–66, set out as a note under section 409 of Title 42), amended section 203(b)(2)(C) of Pub. L. 92–336 (set out as 1972 Amendment note hereunder) substituting “$12,600” for “$12,000”.

## § 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, 1973 (as provided in section 203(e) of Pub. L. 93–66, 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 1972 Amendment note hereunder) substituting “$12,600” for “$12,000”.

## § 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” wherever appearing.
- § 3125: Pub. L. 93–66, § 203(d), applicable only with respect to remuneration paid after, and taxable years beginning after, 1973 (as provided in section 203(e) of Pub. L. 93–66, 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 1972 Amendment note hereunder) substituting “$12,600” for “$12,000”.

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

- § 6413(c)(1): Pub. L. 93–66, § 203(b)(5), substituted “$12,600” for “$12,000” wherever appearing.
- § 6413(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

- § 6654(d)(2)(B)(ii): Pub. L. 93–66, § 203(b)(7), effective with respect to taxable years beginning after 1973, substituted “$12,600” for “$12,000”.
- § 6654(d)(2)(B)(ii): Pub. L. 93–66, § 203(d), applicable only with respect to remuneration paid after, and taxable years beginning after, 1973 (as provided in section 203(e) of Pub. L. 93–66, 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 1972 Amendment note below, substituting “$12,600” for “$12,000”. See, also, such 1972 Amendment note below.