# Pub. L. 97-123: changes to the Internal Revenue Code

1981-12-29, 95 Stat. 1662. Source: <https://www.govinfo.gov/link/plaw/97/public/123>.

## Legislative history

- Bill: [H.R. 4331](https://www.congress.gov/bill/97th-congress/house-bill/4331)

## § 3121: Definitions

- § 3121(a): Pub. L. 97–123 inserted “(but, in the case of payments made to an employee or any of his dependents this subparagraph shall exclude from the term ‘wages’ only payments which are received under a workmen’s compensation law)” after “sickness or accident disability” in par. (2)(B), and inserted, after par. (18), the following provision: “Except as otherwise provided in regulations prescribed by the Secretary, any third party which makes a payment included in wages solely by reason of the parenthetical matter contained in subparagraph (B) of paragraph (2) shall be treated for purposes of this chapter and chapter 22 as the employer with respect to such wages.”

## § 3231: Definitions

- § 3231(e)(4): Pub. L. 97–123 added par. (4).