Pub. L. 95-216: Dec. 20, 1977

Bill H.R. 9346

§ 1401 Rate of tax

(a) Pub. L. 95–216, § 101(a)(3), substituted provisions calling for a graduated increase in the tax from 7.0 percent for…
(b) Pub. L. 95–216, § 101(b)(3), substituted “after December 31, 1977, and before January 1, 1979” for “after December 31…
(c) Pub. L. 95–216, § 317(b)(1), added subsec. (c).

(a) Pub. L. 95–216, § 101(a)(1), substituted “1974 through 1977” for “1974 through 2010” in par. (1), substituted “wages…
(b) Pub. L. 95–216, § 101(b)(1), substituted “wages received during the calendar year 1978, the rate shall be 1.00 percent”…
(c) Pub. L. 95–216, § 317(b)(2), added subsec. (c).

(a) Pub. L. 95–216, § 355(a), substituted “cash remuneration to which paragraph (7)(B) of section 3121(a) is applicable”…
(c)(1) (c)(2) Pub. L. 95–216, § 355(b)(1), substituted “year” for “quarter” wherever appearing.
(c)(3)(A) Pub. L. 95–216, § 355(b)(2)(A), substituted “in any calendar year” for “in any quarter of the calendar year”.
(c)(3)(B) (c)(3)(C) Pub. L. 95–216, § 355(b)(2)(B), substituted “year” for “quarter” wherever appearing.

(a) Pub. L. 95–216, §§ 101(a)(2), 315(b), substituted “(as defined in section 3121(a) and (t))” for “(as defined in section…
(b) Pub. L. 95–216, §§ 101(b)(2), 315(b), substituted “(as defined in section 3121(a) and (t))” for “(as defined in section…
(c) Pub. L. 95–216, § 317(b)(2), added subsec. (c).

(a)(7)(C) (a)(10) Pub. L. 95–216, § 356(a), substituted “year” for “quarter” and “$100” for “$50”, wherever appearing.
(a)(16) Pub. L. 95–216, § 356(b), added par. (16).
(b)(10) Pub. L. 95–216, § 356(c), struck out subpar. (A) which related to service performed in any calendar quarter in the…
(b)(17) (g)(4)(B) Pub. L. 95–216, § 356(d), substituted “year” for “quarter”.
(k) Pub. L. 95–216, § 312(b)(2), (f), substituted “(or, if later, as of the earliest date on which it satisfies clause (ii)…
(k) Pub. L. 95–216, § 312(b)(4), substituted “first day of the calendar quarter” for “date”.
(k) Pub. L. 95–216, § 312(g), added cl. (iii).
(k) Pub. L. 95–216, § 312(b)(1), added subpar. (C).
(k) Pub. L. 95–216, § 312(a)(1), substituted “prior to April 1, 1978,” for “prior to the expiration of 180 days after the…
(k) Pub. L. 95–216, § 312(b)(3), inserted “(except as provided in paragraph (4)(C))” after “services involved” in…
(k) Pub. L. 95–216, § 312(a)(2), substituted “prior to April 1, 1978,” for “prior to the expiration of 180 days after the…
(k) Pub. L. 95–216, § 312(a)(3), (d), amended par. (8) first by substituting “prior to April 1, 1978,” for “by the end of…
(s) Pub. L. 95–216, § 314(a), added subsec. (s).
(t) Pub. L. 95–216, § 315(a), added subsec. (t).

(a)(16) (a)(17) Pub. L. 95–216 added par. (16). Former par. (16) redesignated (17).

(a) Pub. L. 95–216 directed that the amounts required to be shown by par. (5) shall not include wages which are exempted…