# Pub. L. 94-93: changes to the Internal Revenue Code 1975-08-09, 89 Stat. 466. Source: . ## Legislative history - Bill: [H.R. 9091](https://www.congress.gov/bill/94th-congress/house-bill/9091) ## § 3201: Rate of tax - § 3201: Pub. L. 94–93 inserted “in any calendar month” after “compensation paid”. ## § 3211: Rate of tax - § 3211(a): Pub. L. 94–93 inserted “in any calendar month” after “compensation paid”. ## § 3221: Rate of tax - § 3221(a): Pub. L. 94–93 substituted “compensation paid in any calendar month by such employer” for “compensation paid by such employer”. ## § 3231: Definitions - § 3231(e)(1): Pub. L. 94–93, § 204, substituted “paid to an individual for services rendered as an employee to one or more employers” for “earned by an individual for services rendered as an employee to one or more employers, or as an employee representative, including remuneration paid for time lost as an employee, but remuneration paid for time lost shall be deemed earned in the month in which such time is lost”. - § 3231(e)(2): Pub. L. 94–93, §§ 205, 206, substituted provision that an employee shall be deemed to be paid compensation in the period during which such compensation is earned only upon a written request by such employee, made within six months following the payment, and a showing that such compensation was earned during a period other than the period in which it was paid for provision that a payment made by an employer to an individual through the employer’s payroll shall be presumed, in the absence of evidence to the contrary, to be compensation for service rendered by such individual as an employee of the employer in the period with respect to which payment is made.