PUBLIC LAWS-CH. 120 -JUNE 9, 1943 Pa, p.13. 1622 (h) making no claim with respect to the personal exemption for the purposes of this subchapter. "(j) HEAD OF FAMILm. -The term 'head of a family' means a person with respect to whom a withholding exemption certificate is in effect ' p.1. under section 1622 (h) stating that he is the head of a family. "(k) DEPENDENT.- The term 'dependent' means a person included Post, p5 . in a withholding exemption certificate in effect under section 1622 (h) as a person dependent upon and receiving his chief support from the employee and either under eighteen years of age or incapable of self- support because mentally or physically defective. "SEC. 1622 . INCOME TAX COLLECTED AT SOURCE. "(a) REQUIREMENT OF WrrHHOLDING. -Every employer making payment of wages shall deduct and withhold upon such wages a tax equal to the greater of the following: "(1) 20 per centum of the excess of each payment of such wages over the family status withholding exemption allowable under subsection (b) (1) (A),or "(2) 3 per centum of the excess of each payment of such wages over the Victory tax withholding exemption allowable under subsection (b) (1) (B). "(b) WITHHOLDING EXEMPTION. - "(1) In computing the tax required to be deducted and with- held under subsection (a), there shall be allowed as a withhold- ing exemption with respect to the wages paid for each payroll period- "(A) in computing the tax required to be deducted and withheld under subsection (a) (1), a family status withhold- ing exemption determined in accordance with the following schedule: "Family Status Withholding Exemption " Payroll period Weekly ---- _-- .. .- _- Biweekly -___________ Semimonthly --- _____ Monthly_____________ Quarterly -- ___ ___ ___ Semiannual - ___ ___ __- Annual_____________ Daily or miscellaneous (per day of such period) ____________ Single person $12 $24 $26 $52 $156 $312 $624 $1. 70 Married per- son claiming whole of personal ex- emptlon for withholding or head of family $24 $48 $52 $104 $312 $624 $1, 248 $3. 40 Married per- son claiming halfof per- sonal exemp- tion for with- holding $12 $24 $26 $52 $156 $312 $624 $1. 70 Married per- son claiming none of per- sonal exemp- tion for with- holding 0 0 0 0 0 0 0 0 Each depend- ent, other than the first dependent in the case of the head of a family $6 $12 $13 $26 $78 $156 $312 $.85 [57 STAT. I
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