Pub. L. 98-21: Apr. 20, 1983

Bill H.R. 1900

§ 21 Expenses for household and dependent care services necessary for gainful employment

(b)(2) Pub. L. 98–21 substituted “relating to credit for the elderly and the permanently and totally disabled” for “relating…

§ 22 Credit for the elderly and the permanently and totally disabled

§ 22 Pub. L. 98–21 inserted reference to permanently and totally disabled in section catchline.
(a) Pub. L. 98–21 amended subsec. (a) generally, substituting reference to a qualified individual for reference to an…
(b) Pub. L. 98–21 in amending section generally added subsec. (b). Former subsec. (b) redesignated (c).
(c) Pub. L. 98–21 in amending section generally, redesignated former subsec. (b) as (c) and, in (c) as so redesignated…
(d) Pub. L. 98–21 in amending section generally redesignated former subsec. (c) as (d). Former subsec. (d) redesignated (e).
(e) Pub. L. 98–21 in amending section generally, redesignated former subsec. (d) as (e) and struck out provision that…
(f) Pub. L. 98–21 reenacted subsec. (f) without change.

§ 32 Earned income

(c)(2)(A)(ii) Pub. L. 98–21 inserted before period at end “, but such net earnings shall be determined with regard to the deduction…

§ 46 Amount of credit

§ 46 Pub. L. 98–21 substituted “relating to credit for the elderly and the permanently and totally disabled” for “relating…

§ 85 Unemployment compensation

(a) Pub. L. 98–21, § 122(c)(2), struck out “, section 105(d),” after “section 86”.
(a) Pub. L. 98–21, § 121(f)(1), inserted “section 86,” after “this section,”.

§ 86 Social security and tier 1 railroad retirement benefits

Enacted § 86
(a) Pub. L. 98–21, § 335(b)(2)(A), inserted “(notwithstanding section 207 of the Social Security Act)”.

§ 87 Alcohol and biodiesel fuels credits

§ 105 Amounts received under accident and health plans

(d) Pub. L. 98–21 struck out subsec. (d) which provided that no deduction or credit would be allowed with respect to any…

§ 164 Taxes

(f) Pub. L. 98–21 added subsec. (f). Former subsec. (f) redesignated (g).
(g) Pub. L. 98–21 redesignated subsec. (f) as (g).

§ 275 Certain taxes

(a) Pub. L. 98–21 inserted at end “Paragraph (1) shall not apply to any taxes to the extent such taxes are allowable as a…

§ 401 Qualified pension, profit-sharing, and stock bonus plans

(c)(2)(A)(vi) Pub. L. 98–21 added cl. (vi).

§ 403 Taxation of employee annuities

(b)(3) Pub. L. 98–21 substituted “section 911” for “sections 105(d) and 911”.

§ 406 Employees of foreign affiliates covered by section 3121(l) agreements

§ 406 Pub. L. 98–21, § 321(e)(2)(D)(i), substituted “Employees of foreign affiliates covered by section 3121(l) agreements”…
(a) Pub. L. 98–21, § 321(c), amended subsec. (a) generally, substituting “American employer” for “domestic corporation” in…
(b) Pub. L. 98–21, § 321(e)(2)(A), substituted reference to an American employer for reference to a domestic corporation…
(c) Pub. L. 98–21, § 321(e)(2)(A), substituted reference to an American employer for reference to a domestic corporation…
(c) Pub. L. 98–21, § 321(e)(2)(A), (B), substituted “foreign affiliate by reason of which he is treated as an employee of…
(d) Pub. L. 98–21, § 321(e)(2)(A), (C), substituted references to an American employer for references to a domestic…
(e) Pub. L. 98–21, § 321(e)(2)(A), substituted reference to an American employer for reference to a domestic corporation…

§ 407 Certain employees of domestic subsidiaries engaged in business outside the United States

(a)(1) Pub. L. 98–21 inserted “or resident” after “citizen”, and inserted “or residents” after “citizens” in subpar. (A).

§ 415 Limitations on benefits and contribution under qualified plans

(c)(3)(C)(i) Pub. L. 98–21 substituted “section 37(e)(3)” for “section 105(d)(4)”.

§ 861 Income from sources within the United States

(a)(8) Pub. L. 98–21 added par. (8).

§ 871 Tax on nonresident alien individuals

(a)(3) Pub. L. 98–21, § 121(c)(1), added par. (3).
(a)(3)(A) Pub. L. 98–21, § 335(b)(2)(B), inserted “(notwithstanding section 207 of the Social Security Act)” after “income”.

§ 904 Limitation on credit

(g) Pub. L. 98–21 substituted “relating to credit for the elderly and the permanently and totally disabled” for “relating…

§ 1401 Rate of tax

(a) Pub. L. 98–21, § 124(a), amended subsec. (a) generally, substituting a table for former pars. (1) to (7) which had…
(b) Pub. L. 98–21, § 124(a), amended subsec. (b) generally, substituting a table for former pars. (1) to (6) which had…
(c) § 1401 Pub. L. 98–21, § 124(b), added subsec. (c) and redesignated former subsec. (c) as (d).

§ 1402 Definitions

(a)(11) Pub. L. 98–21, § 323(b)(1), struck out “in the case of an individual described in section 911(d)(1)(B),” before “the…
(a)(12) (a)(13) Pub. L. 98–21, § 124(c)(2), added par. (12) and redesignated former par. (12) as (13).
(b) Pub. L. 98–21, § 322(b)(2), as amended by Pub. L. 101–508, § 5130(a)(2), inserted “, except as provided by an agreement…
(b) Pub. L. 98–21, § 321(e)(3), substituted “employees of foreign affiliates of American employers” for “employees of…

§ 1441 Withholding of tax on nonresident aliens

(g) Pub. L. 98–21 added subsec. (g).

§ 3101 Rate of tax

(a) Pub. L. 98–21 substituted table of rates for former pars. (1) to (7) which had imposed a tax on the income of every…

§ 3111 Rate of tax

(a) Pub. L. 98–21 substituted table of rates for pars. (1) to (7) which had imposed a tax on every employer (1) with…

§ 3121 Definitions

(a) Pub. L. 98–21, § 327(b)(1), inserted in text following last numbered paragraph a provision that nothing in the…
(a) Pub. L. 98–21, § 324(a)(3)(D), substituted reference to subpar. (A) of par. (2) for reference to subpar. (B) thereof in…
(a)(2) Pub. L. 98–21, § 324(a)(3)(A), struck out “(A) retirement, or”, and redesignated subpars. (B) to (D) as (A) to (C)…
(a)(3) Pub. L. 98–21, § 324(a)(3)(B), struck out par. (3) which related to any payment made to an employee (including any…
(a)(5)(D) Pub. L. 98–21, § 328(a), substituted “section 219(b)(2)” for “section 219”.
(a)(5)(E) (a)(5)(F) (a)(5)(G) Pub. L. 98–21, § 324(a)(2), added subpars. (E) to (G).
(a)(9) Pub. L. 98–21, § 324(a)(3)(B), struck out par. (9) which related to any payment (other than vacation or sick pay) made…
(a)(13)(A) Pub. L. 98–21, § 324(a)(3)(C), struck out cl. (iii) which related to the case of retirement after attaining an age…
(a)(19) Pub. L. 98–21, § 327(a)(1), added par. (19).
(b) Pub. L. 98–21, § 323(a)(1), substituted “a citizen or resident of the United States” for “a citizen of the United…
(b) Pub. L. 98–21, § 322(a)(2), added cl. (C) in text preceding par. (1).
(b)(5) Pub. L. 98–21, § 101(b)(1), amended par. (5) generally. Prior to amendment par. (5) read as follows: “Service performed…
(b)(6) Pub. L. 98–21, § 101(b)(1), amended par. (6) generally. Prior to amendment par. (6) read as follows:
(b)(8) Pub. L. 98–21, § 102(b)(1), struck out the subpar. (A) designation preceding “service performed”, struck out subpar.…
(i)(5) Pub. L. 98–21, § 101(c)(2), added par. (5).
(k) Pub. L. 98–21, § 102(b)(2), struck out subsec. (k) which related to exemption of religious, charitable and certain…
(l) Pub. L. 98–21, § 321(a)(1), substituted “Agreements entered into by American employers with respect to foreign…
(l)(1) Pub. L. 98–21, § 321(a)(1), substituted “affiliates” for “subsidiaries” in par. (1) heading, and in first sentence of…
(l)(1) Pub. L. 98–21, § 321(e)(1), substituted “American employer” for “domestic corporation”, “affiliate” for “subsidiary”…
(l)(2) (l)(3) (l)(4) (l)(5) Pub. L. 98–21, § 321(e)(1), substituted, wherever appearing, “American employer” for “domestic corporation”, “American…
(l)(8) Pub. L. 98–21, § 321(a)(2), amended par. (8) generally, substituting provision defining a foreign affiliate for…
(l) Pub. L. 98–21, § 321(e)(1), substituted, wherever appearing, “American employer” for “domestic corporation”, “American…
(r)(3)(A) Pub. L. 98–21, § 102(b)(3)(A), substituted “subsection (b)(8)” and “section 210(a)(8)” for “subsection (b)(8)(A)” and…
(r)(4) Pub. L. 98–21, § 102(b)(3)(B), struck out par. (4) which related to coordination with coverage of lay employees.
(u)(1) Pub. L. 98–21, § 101(b)(2), substituted “sections 3101(b) and 3111(b), subsection (b) shall be applied without regard…
(v) Pub. L. 98–21, § 324(a)(1), added subsec. (v).

§ 3302 Credits against tax

(c)(2)(B) Pub. L. 98–21, § 513(c), inserted “, multiplied by a fraction, the numerator of which is the State’s average annual…
(c)(2)(B)(i) Pub. L. 98–21, § 513(b), inserted “multiplied by a fraction, the numerator of which is the wage base under this chapter…
(d)(4)(B) Pub. L. 98–21, § 513(a), amended subpar. (B) generally, adding cl. (i), designating existing provisions as cl. (ii)…
(f)(1) Pub. L. 98–21, § 512(b), struck out “beginning before January 1, 1988,” after “any taxable year”.
(f)(8) Pub. L. 98–21, § 512(a)(1), added par. (8).

§ 3304 Approval of State laws

(a)(4)(C) Pub. L. 98–21, § 523(a), added subpar. (C).
(a)(6)(A)(ii)(I) (a)(6)(A)(iii) (a)(6)(A)(iv) Pub. L. 98–21, § 521(a)(2), substituted “shall be denied” for “may be denied”.
(a)(6)(A)(v) Pub. L. 98–21, § 521(a)(1), added cl. (v).
(a)(17) (a)(18) Pub. L. 98–21, § 515(b), added par. (17) and redesignated former par. (17) as (18).

§ 3306 Definitions

(b) Pub. L. 98–21, § 327(c)(4), added sentence at end providing that nothing in the regulations prescribed for purposes of…
(b) Pub. L. 98–21, § 324(b)(4)(B), added sentence at end providing that, except as otherwise provided in regulations…
(b)(2) Pub. L. 98–21, § 324(b)(3)(A), (4)(A), struck out “(A) retirement or”, redesignated subpars. (B) to (D) as (A) to (C)…
(b)(3) Pub. L. 98–21, § 324(b)(3)(B), struck out par. (3) which related to any payment made to an employee (including any…
(b)(5)(D) Pub. L. 98–21, § 328(c), substituted “section 219(b)(2)” for “section 219”.
(b)(5)(E) (b)(5)(F) (b)(5)(G) Pub. L. 98–21, § 324(b)(2), added subpars. (E) to (G).
(b)(8) Pub. L. 98–21, § 324(b)(3)(B), struck out par. (8) which related to any payment (other than vacation or sick pay) made…
(b)(10)(A) Pub. L. 98–21, § 324(b)(3)(C), struck out cl. (iii) which related to retirement after attaining an age specified in the…
(b)(14) Pub. L. 98–21, § 327(c)(1)–(3), added par. (14).
(r) Pub. L. 98–21, § 324(b)(1), added subsec. (r).

§ 6050F Returns relating to social security benefits

Enacted § 6050F

§ 6103 Confidentiality and disclosure of returns and return information

(h)(6) Pub. L. 98–21, § 121(c)(3)(A), added par. (6).
(p)(4) Pub. L. 98–21, § 121(c)(3)(B), inserted “(h)(6),” after “(h)(2),” in introductory provisions.
(p)(4)(F)(ii) Pub. L. 98–21, § 121(c)(3)(B), inserted “(h)(6),” after “(h)(2),”.

§ 6413 Special rules applicable to certain employment taxes

(c)(2) Pub. L. 98–21, § 321(e)(4)(B), substituted “foreign affiliates” for “foreign corporations” in heading.
(c)(2)(C) Pub. L. 98–21, § 321(e)(4)(A), substituted “foreign affiliates” for “foreign corporations” in heading and, in text…

§ 7871 Indian tribal governments treated as States for certain purposes

(a)(6) Pub. L. 98–21 redesignated subpars. (B) to (D) as (A) to (C), respectively, and struck out former subpar. (A), which…