# Pub. L. 94-331: changes to the Internal Revenue Code

1976-06-30, 90 Stat. 782. Source: <https://www.govinfo.gov/link/plaw/94/public/331>.

## Legislative history

- Bill: [H.R. 10051](https://www.congress.gov/bill/94th-congress/house-bill/10051)

## § 3402: Income tax collected at source

- § 3402(a): Pub. L. 94–331 substituted “September 1, 1976” for “July 1, 1976”.