Pub. L. 94-566 Oct. 20, 1976

90 Stat. 2676 · Changed 6 sections of the Code

Bill H.R. 10210

§ 3301 Rate of tax

  • § 3301 Pub. L. 94–566 substituted provisions imposing an excise tax equal to 3.4 percent, in the case of a calendar year…

§ 3303 Conditions of additional credit allowance

  • (f) Pub. L. 94–566, § 122(b), substituted “which elects before April 1, 1972,” for “which elects, when such election first…
  • § 3303 Pub. L. 94–566, § 122(a), added subsec. (g).

§ 3304 Approval of State laws

  • (a)(6)(A) Pub. L. 94–566, § 115(c)(1), designated existing provisions as cl. (i), added cl. (ii), and in cl. (i) as so designated…
  • (a)(6)(B) Pub. L. 94–566, § 506(b), substituted “section 3309(a)(1)” for “section 3309(a)(1)(A)”.
  • (a)(12) Pub. L. 94–566, § 312(a), substituted provisions that no person shall be denied compensation under such State law…
  • (a)(13) (a)(14) (a)(15) (a)(16) Pub. L. 94–566, § 314(a), added pars. (13) to (15) and redesignated former par. (13) as (16).
  • (c) Pub. L. 94–566, § 312(b), provided that on Oct. 31 of any taxable year after 1977, the Secretary shall not certify any…
  • (f) Pub. L. 94–566, § 115(c)(5), added subsec. (f).

§ 3306 Definitions

  • (a) Pub. L. 94–566, § 114(a), redesignated existing provisions, consisting of an introductory phrase and pars. (1) and (2)…
  • (b)(1) Pub. L. 94–566, § 211(a), substituted “$6,000” for “$4,200” wherever appearing.
  • (b)(11) Pub. L. 94–566, § 111(a), added par. (11).
  • (c) Pub. L. 94–566, § 116(b)(1), struck out “or in the Virgin Islands” after “agreement relating to unemployment…
  • (c)(1) Pub. L. 94–566, § 111(b), inserted “unless” after “subsection (k))” and added subpars. (A) and (B).
  • (c)(2) Pub. L. 94–566, § 113(a), inserted “unless performed for a person who paid cash remuneration of $1,000 or more to…
  • (j) Pub. L. 94–566, § 116(b)(2), inserted reference to the Virgin Islands in pars. (1) and (2) and in provisions following…
  • (o) Pub. L. 94–566, § 112(a), added subsec. (o).

§ 3309 State law coverage of services performed for nonprofit organizations or governmental entities

  • § 3309 Pub. L. 94–566, § 115(c)(3), substituted “services performed for nonprofit organizations or governmental entities” for…
  • (a)(1)(B) Pub. L. 94–566, § 115(a), struck out “performed in the employ of the State, or any instrumentality of the State or of…
  • (a)(2) Pub. L. 94–566, § 506(a), substituted “a governmental entity or any other organization” for “an organization”…
  • (b)(3) Pub. L. 94–566, § 115(b)(1), substituted reference to services performed in the employ of a governmental entity…
  • (b)(6) Pub. L. 94–566, § 115(b)(2), substituted “by an inmate of a custodial or penal institution” for “for a hospital in a…
  • (d) Pub. L. 94–566, § 115(c)(2), struck out subsec. (d) which defined “institution of higher education”. See section…

§ 6157 Payment of Federal unemployment tax on quarterly or other time period basis

  • (a) Pub. L. 94–566, § 114(b), amended subsec. (a) generally, changing the general rule covering payment of Federal…
  • (b) Pub. L. 94–566, § 211(e)(3) [(c)(3)], substituted “In the case of wages paid in any calendar quarter or other period…