# Pub. L. 94-566: changes to the Internal Revenue Code 1976-10-20, 90 Stat. 2676. Source: . ## Legislative history - Bill: [H.R. 10210](https://www.congress.gov/bill/94th-congress/house-bill/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 beginning before the first calendar year after 1976, as of January 1 of which there is not a balance of repayable advances made to the extended unemployed compensation account (established by section 905(a) of the Social Security Act), or 3.2 percent, in the case of such first calendar year and each calendar year thereafter, of the total wages (as defined in section 3306(b)) paid by him during the calendar year with respect to employment (as defined in section 3306(c)), for provisions imposing an excise tax for the calendar year 1970 and each calendar year thereafter, with respect to having individuals in his employ, equal to 3.2 percent of the total wages (as defined in section 3306(b)) paid by him during the calendar year with respect to employment (as defined in section 3306(c)) and provisions that, in the case of wages paid during the calendar year 1973, the rate of such tax should be 3.28 percent in lieu of 3.2 percent. ## § 3303: Conditions of additional credit allowance - § 3303(f): Pub. L. 94–566, § 122(b), substituted “which elects before April 1, 1972,” for “which elects, when such election first becomes available under the State law,”. - § 3303: Pub. L. 94–566, § 122(a), added subsec. (g). ## § 3304: Approval of State laws - § 3304(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 substituted “educational institution” for “institution of higher education”, “an agreement provides” for “the contract provides”, and “if such individual performs such services in the first of such academic years (or terms) and if there is a contract or reasonable assurance that such individual will perform services in any such capacity for any educational institution in the second of such academic years or terms, and” for “who has a contract to perform services in any such capacity for any institution or institutions of higher education for both of such academic years or both of such terms, and”. - § 3304(a)(6)(B): Pub. L. 94–566, § 506(b), substituted “section 3309(a)(1)” for “section 3309(a)(1)(A)”. - § 3304(a)(12): Pub. L. 94–566, § 312(a), substituted provisions that no person shall be denied compensation under such State law solely on the basis of pregnancy or termination of pregnancy for provisions that each political subdivision of the State should have the right to elect to have compensation payable to employees thereof (whose services were not otherwise subject to such law) based on service performed by such employees in the hospitals and institutions of higher education (as defined in section 3309(d)) operated by such political subdivision; and, if any such political subdivision did elect to have compensation payable to such employees thereof (A) the political subdivision elected should pay into the State unemployment fund, with respect to the service of such employees, payments (in lieu of contributions), and (B) such employees would be entitled to receive, on the basis of such service, compensation payable on the same conditions as compensation which was payable on the basis of similar service for the State which was subject to such law. - § 3304(a)(13), § 3304(a)(14), § 3304(a)(15), § 3304(a)(16): Pub. L. 94–566, § 314(a), added pars. (13) to (15) and redesignated former par. (13) as (16). - § 3304(c): Pub. L. 94–566, § 312(b), provided that on Oct. 31 of any taxable year after 1977, the Secretary shall not certify any State which, after reasonable notice and opportunity for a hearing to the State agency, the Secretary of Labor finds has failed to amend its law so that it contains each of the provisions required by reason of the enactment of the Unemployment Compensation Amendments of 1976 to be included therein, or has with respect to the 12-month period ending on such Oct. 31, failed to comply substantially with any such provision. - § 3304(f): Pub. L. 94–566, § 115(c)(5), added subsec. (f). ## § 3306: Definitions - § 3306(a): Pub. L. 94–566, § 114(a), redesignated existing provisions, consisting of an introductory phrase and pars. (1) and (2), as par. (1), consisting of an introductory phrase and subpars. (A) and (B), inserted provisions following subpar. (B) as so redesignated, and added pars. (2), (3), and (4). - § 3306(b)(1): Pub. L. 94–566, § 211(a), substituted “$6,000” for “$4,200” wherever appearing. - § 3306(b)(11): Pub. L. 94–566, § 111(a), added par. (11). - § 3306(c): Pub. L. 94–566, § 116(b)(1), struck out “or in the Virgin Islands” after “agreement relating to unemployment compensation” in parenthetical provisions of cl. (B) preceding par. (1). - § 3306(c)(1): Pub. L. 94–566, § 111(b), inserted “unless” after “subsection (k))” and added subpars. (A) and (B). - § 3306(c)(2): Pub. L. 94–566, § 113(a), inserted “unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in any calendar quarter in the calendar year or the preceding calendar year” after “sorority”. - § 3306(j): Pub. L. 94–566, § 116(b)(2), inserted reference to the Virgin Islands in pars. (1) and (2) and in provisions following par. (3). - § 3306(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 “certain services performed for nonprofit organizations and for State hospitals and institutions of higher education” in section catchline. - § 3309(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 the State and one or more other States, for a hospital or institution of higher education located in the State, if such service is” after “service”. - § 3309(a)(2): Pub. L. 94–566, § 506(a), substituted “a governmental entity or any other organization” for “an organization”, “paragraph (1)” for “paragraph (1)(A)”, and “that governmental entities or other organizations” for “that organizations”. - § 3309(b)(3): Pub. L. 94–566, § 115(b)(1), substituted reference to services performed in the employ of a governmental entity referred to in paragraph (7) of section 3306(c), if such services are performed by an individual in the exercise of his duties as an elected official, as a member of a legislative body, or a member of the judiciary, of a State or political subdivision thereof, as a member of the State National Guard or Air National Guard, as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or similar emergency, or in a position which, under or pursuant to the State law, is designated as a major nontenured policymaker or advisory position or a policymaking or advisory position the performance of the duties of which ordinarily does not require more than 8 hours per week, for reference to services performed in the employ of a school which is not an institution of higher education. - § 3309(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 State prison or other State correctional institution by an inmate of the prison or correctional institution”. - § 3309(d): Pub. L. 94–566, § 115(c)(2), struck out subsec. (d) which defined “institution of higher education”. See section 3304(f) of this title. ## § 6157: Payment of Federal unemployment tax on quarterly or other time period basis - § 6157(a): Pub. L. 94–566, § 114(b), amended subsec. (a) generally, changing the general rule covering payment of Federal unemployment tax on a quarterly or other time period basis to conform to the altered definitions of employment and wages pertaining to domestic and agricultural service in section 3306 of this title. - § 6157(b): Pub. L. 94–566, § 211(e)(3) [(c)(3)], substituted “In the case of wages paid in any calendar quarter or other period during a calendar year to which paragraph (1) of section 3301 applies, the amount of such wages shall be multiplied by 0.7 percent in lieu of 0.5 percent” for “In the case of wages paid in any calendar quarter or other period during 1973, the amount of such wages shall be multiplied by 0.58 percent in lieu of 0.5 percent”.