# Pub. L. 95-216: changes to the Internal Revenue Code 1977-12-20, 91 Stat. 1511. Source: . ## Legislative history - Bill: [H.R. 9346](https://www.congress.gov/bill/95th-congress/house-bill/9346) ## § 1401: Rate of tax - § 1401(a): Pub. L. 95–216, § 101(a)(3), substituted provisions calling for a graduated increase in the tax from 7.0 percent for taxable years beginning before Jan. 1, 1978, to 9.30 percent for taxable years beginning after Dec. 31, 1989, for provisions under which the tax had been set at 7.0 percent without any increase in the rate in future years. - § 1401(b): Pub. L. 95–216, § 101(b)(3), substituted “after December 31, 1977, and before January 1, 1979” for “after December 31, 1977, and before January 1, 1981” and “1.00 percent” for “1.10 percent” in par. (2), substituted “after December 31, 1978, and before January 1, 1981” for “after December 31, 1980, and before January 1, 1986” and “1.05 percent” for “1.35 percent” in par. (3), substituted “after December 31, 1980, and before January 1, 1985” for “after December 31, 1985” and “1.30 percent” for “1.50 percent” in par. (4), and added pars. (5) and (6). - § 1401(c): Pub. L. 95–216, § 317(b)(1), added subsec. (c). ## § 1402: Definitions - § 1402(a)(12): Pub. L. 95–216 added par. (12). ## § 3101: Rate of tax - § 3101(a): Pub. L. 95–216, § 101(a)(1), substituted “1974 through 1977” for “1974 through 2010” in par. (1), substituted “wages received during the calendar year 1978, the rate shall be 5.05 percent” for “wages received after December 31, 2010, the rate shall be 5.95 percent” in par. (2), and added pars. (3) to (7). - § 3101(b): Pub. L. 95–216, § 101(b)(1), substituted “wages received during the calendar year 1978, the rate shall be 1.00 percent” for “wages received during the calendar years 1978 through 1980, the rate shall be 1.10 percent” in par. (2), substituted “wages received during the calendar years 1979 and 1980, the rate shall be 1.05 percent” for “wages received during the calendar years 1981 through 1985, the rate shall be 1.35 percent”, in par. (3), substituted “wages received during the calendar years 1981 through 1984, the rate shall be 1.30 percent” for “wages received after December 31, 1985, the rate shall be 1.50 percent” in par. (4), and added pars. (5) and (6). - § 3101(c): Pub. L. 95–216, § 317(b)(2), added subsec. (c). ## § 3102: Deduction of tax from wages - § 3102(a): Pub. L. 95–216, § 355(a), substituted “cash remuneration to which paragraph (7)(B) of section 3121(a) is applicable” for “cash remuneration to which paragraph (7)(B) or (C) or (10) of section 3121(a) is applicable” and inserted “and an employer who in any calendar year pays to an employee cash remuneration to which paragraph (7)(C) or (10) of section 3121(a) is applicable may deduct an amount equivalent to such tax from any such payment of remuneration, even though at the time of payment the total amount of such remuneration paid to the employee by the employer in the calendar year is less than $100;”. - § 3102(c)(1), § 3102(c)(2): Pub. L. 95–216, § 355(b)(1), substituted “year” for “quarter” wherever appearing. - § 3102(c)(3)(A): Pub. L. 95–216, § 355(b)(2)(A), substituted “in any calendar year” for “in any quarter of the calendar year”. - § 3102(c)(3)(B), § 3102(c)(3)(C): Pub. L. 95–216, § 355(b)(2)(B), substituted “year” for “quarter” wherever appearing. ## § 3111: Rate of tax - § 3111(a): Pub. L. 95–216, §§ 101(a)(2), 315(b), substituted “(as defined in section 3121(a) and (t))” for “(as defined in section 3121(a))” in provisions preceding par. (1), substituted “1974 through 1977” for “1974 through 2010” in par. (1), substituted “wages paid during the calendar year 1978, the rate shall be 5.05 percent” for “wages paid after December 31, 2010, the rate shall be 5.95 percent” in par. (2), and added pars. (3) to (7). - § 3111(b): Pub. L. 95–216, §§ 101(b)(2), 315(b), substituted “(as defined in section 3121(a) and (t))” for “(as defined in section 3121(a))” in provisions preceding par. (1), substituted “wages paid during the calendar year 1978, the rate shall be 1.00 percent” for “wages paid during the calendar years 1978 through 1980, the rate shall be 1.10 percent”, in par. (2), substituted “wages paid during the calendar years 1979 and 1980, the rate shall be 1.05 percent” for wages paid during the calendar years 1981 through 1985, the rate shall be 1.35 percent” in par. (3), substituted “wages paid during the calendar years 1981 through 1984, the rate shall be 1.30 percent” for “wages paid after December 31, 1985, the rate shall be 1.50 percent” in par. (4), and added pars. (5) and (6). - § 3111(c): Pub. L. 95–216, § 317(b)(2), added subsec. (c). ## § 3121: Definitions - § 3121(a)(7)(C), § 3121(a)(10): Pub. L. 95–216, § 356(a), substituted “year” for “quarter” and “$100” for “$50”, wherever appearing. - § 3121(a)(16): Pub. L. 95–216, § 356(b), added par. (16). - § 3121(b)(10): Pub. L. 95–216, § 356(c), struck out subpar. (A) which related to service performed in any calendar quarter in the employ of any organization exempt from income tax under section 501(a) (other than an organization described in section 401(a) or under section 521, if the remuneration for such service was less than $50, struck out the designation “(B)” preceding the remainder of par. (10), and redesignated former cls. (i) and (ii) of former subpar. (B) as subpars. (A) and (B). - § 3121(b)(17), § 3121(g)(4)(B): Pub. L. 95–216, § 356(d), substituted “year” for “quarter”. - § 3121(k): Pub. L. 95–216, § 312(b)(2), (f), substituted “(or, if later, as of the earliest date on which it satisfies clause (ii) of this subparagraph)” for “or any subsequent date” in cl. (i) and, in provisions following cl. (ii), inserted “(subject to subparagraph (C))” after “effective”. - § 3121(k): Pub. L. 95–216, § 312(b)(4), substituted “first day of the calendar quarter” for “date”. - § 3121(k): Pub. L. 95–216, § 312(g), added cl. (iii). - § 3121(k): Pub. L. 95–216, § 312(b)(1), added subpar. (C). - § 3121(k): Pub. L. 95–216, § 312(a)(1), substituted “prior to April 1, 1978,” for “prior to the expiration of 180 days after the date of the enactment of this paragraph,” in subpar. (B), and, in provisions following subpar. (B), substituted “April 1, 1978” for “the 181st day after the date of enactment of this paragraph” and substituted “April 1, 1978,” for “such 181st day”. - § 3121(k): Pub. L. 95–216, § 312(b)(3), inserted “(except as provided in paragraph (4)(C))” after “services involved” in introductory provisions. - § 3121(k): Pub. L. 95–216, § 312(a)(2), substituted “prior to April 1, 1978,” for “prior to the expiration of 180 days after the date of the enactment of this paragraph”, “April 1, 1978,” for “the 181st day after such date,” and “prior to that date” for “prior to the first day of the calendar quarter in which such 181st day occurs”. - § 3121(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 the 180-day period following the date of the enactment of this paragraph”, “prior to April 1, 1978” for “within that period”, and “on that date” for “on the 181st day following that date”, and then further amending par. (8) as so amended by dividing the existing provisions into introductory provisions, subpar. (B), and closing provisions, inserting subpars. (A) and (C), substituting “by March 31, 1978” for “prior to April 1, 1978”, “by that date” for “prior to April 1, 1978”, and “on April 1, 1978” for “on that date” in subpar. (B) as so redesignated, and, in closing provisions, inserting “, or with respect to service constituting employment by reason of such request,” after “in which the date of such filing or constructive filing occurs”. - § 3121(s): Pub. L. 95–216, § 314(a), added subsec. (s). - § 3121(t): Pub. L. 95–216, § 315(a), added subsec. (t). ## § 3304: Approval of State laws - § 3304(a)(16), § 3304(a)(17): Pub. L. 95–216 added par. (16). Former par. (16) redesignated (17). ## § 3306: Definitions - § 3306(p): Pub. L. 95–216 added subsec. (p). ## § 6051: Receipts for employees - § 6051(a): Pub. L. 95–216 directed that the amounts required to be shown by par. (5) shall not include wages which are exempted pursuant to sections 3101(c) and 3111(c) from the taxes imposed by sections 3101 and 3111.