# Pub. L. 94-92: changes to the Internal Revenue Code

1975-08-09, 89 Stat. 465. Source: <https://www.govinfo.gov/link/plaw/94/public/92>.

## Legislative history

- Bill: [H.R. 8714](https://www.congress.gov/bill/94th-congress/house-bill/8714)

## § 1402: Definitions

- § 1402(b): Pub. L. 94–92 struck out from item B of second sentence the limitation of “wages” to include “compensation” solely with respect to the tax imposed by section 1401(b).

## § 3231: Definitions

- § 3231(e)(1): Pub. L. 94–92 increased from $3 to $25 amount of compensation earned in the service of a local lodge or division of a railway-labor-organization employer to be disregarded with respect to any calendar month in the determination of amount of taxes under sections 3201 and 3221.