Pub. L. 98-76 Aug. 12, 1983

97 Stat. 421 · Changed 16 sections of the Code

Bill H.R. 1646

§ 72 Annuities; certain proceeds of endowment and life insurance contracts

  • (r) (s) Pub. L. 98–76 added subsec. (r) and redesignated former subsec. (r) as (s).

§ 86 Social security and tier 1 railroad retirement benefits

  • (d)(4) Pub. L. 98–76 inserted “3(f)(3),” after “3(a),”.

§ 105 Amounts received under accident and health plans

  • (i) Pub. L. 98–76 added subsec. (i).

§ 3201 Rate of tax

  • § 3201 Pub. L. 98–76, § 221, amended section generally, substituting a two tiered tax system with accompanying tax rate tables…
  • § 3201 Pub. L. 98–76, § 211(a), substituted “2.75 percent” for “2.0 percent”.

§ 3202 Deduction of tax from compensation

  • (a) Pub. L. 98–76, § 225(a)(2), (c)(1)(A), (2), substituted “taxes imposed by section 3201” for “tax imposed by section…
  • (c)(2) Pub. L. 98–76, § 225(c)(1)(B), (3), (5), substituted “taxes imposed by section 3201” for “tax imposed by section 3201”…
  • (c)(4) Pub. L. 98–76, § 225(c)(1)(B), (4), (5), substituted “taxes imposed by section 3201” for “tax imposed by section 3201”…

§ 3211 Rate of tax

  • (a) Pub. L. 98–76, § 223, substituted provisions imposing a two tiered tax on each employee representative equal to the…
  • (a) Pub. L. 98–76, § 211(c), substituted “12.75 percent” for “11.75 percent”.

§ 3221 Rate of tax

  • (a) Pub. L. 98–76, § 222(a), in amending subsec. (a) generally, substituted provisions imposing an excise tax on employers…
  • (a) Pub. L. 98–76, § 211(b), substituted “12.75 percent” for “11.75 percent”.
  • (b) Pub. L. 98–76, § 222(a), in amending subsec. (b) generally, substituted provisions imposing a second tier excise tax on…
  • § 3221 Pub. L. 98–76, § 222(b), added subsec. (e).

§ 3231 Definitions

  • (e)(1) Pub. L. 98–76, § 225(a)(3), struck out provisions that compensation which was paid in one calendar month but which…
  • (e)(2) Pub. L. 98–76, § 225(a)(1), amended par. (2) generally, substituting provisions which exclude compensation in excess of…
  • (e)(3) Pub. L. 98–76, § 225(c)(1)(C), (6), substituted “taxes imposed by section 3201” for “tax imposed by section 3201”, and…
  • (e)(4)(A) Pub. L. 98–76, § 225(c)(7), substituted “3201(a), 3211(a)(1), and 3221(a)” for “3201(b) and 3221(b) (and so much of…
  • (h) Pub. L. 98–76, § 225(c)(8), substituted “taxes imposed by section 3201” for “tax imposed under section 3201”, and…
  • (i) Pub. L. 98–76, § 225(b), added subsec. (i).

§ 3321 Imposition of tax

§ 3322 Definitions

§ 6050G Returns relating to certain railroad retirement benefits

§ 6157 Payment of Federal unemployment tax on quarterly or other time period basis

  • § 6157 Pub. L. 98–76 added subsec. (d).

§ 6201 Assessment authority

  • (b)(2) Pub. L. 98–76 substituted “Federal unemployment tax or tax imposed by section 3321” for “Federal unemployment tax”.

§ 6317 Payments of Federal unemployment tax for calendar quarter

  • § 6317 Pub. L. 98–76 inserted “or tax imposed by section 3321” after “Federal unemployment tax”, and substituted “chapter 23…

§ 6513 Time return deemed filed and tax considered paid

  • (e) Pub. L. 98–76 inserted provisions that notwithstanding subsection (a), for purposes of section 6511, any payment of tax…

§ 6601 Interest on underpayment, nonpayment, or extensions of time for payment, of tax

  • (i) Pub. L. 98–76 inserted “or 3321” after “3301”.