Page:United States Statutes at Large Volume 83.djvu/736

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[83 STAT. 708]
[83 STAT. 708]
PUBLIC LAW 91-000—MMMM. DD, 1969


68A Stat. 747. 26 USC 6051.

PUBLIC LAW 91-172-DEC. 30, 1969

[83 STAT.

The Secretary or his delegate shall by regulations pro\i(le for the coordination of the provisions of this subsection with the provisions of subsection (f)." (2) CONFORMING AMENDMENT.—The first sentence of section 6061 (relating to receipts for employees) is amended by striking out "under section 8402 if"' and inserting "under section 3402 (determined without regard to subsection (n)) if". (g) EXTENSION OF WITHHOLDING TO PAYMENTS OTHER

Ante, p. 707.


WAGES.—Section 3402 (relating to income tax collected at source) is amended by adding after subsection (n) (added by subsection (f)) the following new subsections: " (o) EXTENSION OF WITHHOLDING TO CERTAIN PAYMENTS OTHER I ' H A N WAGES.— "(1) GENERAL RULE.—For purposes of this chapter (and so

much of subtitle F as relates to this chapter)— " (A) any supplemental unemployment compensation benefit paid to an individual, and ' ' (B) any payment of an annuity to an individual, if at the time the payment is made a request that such annuity be subject to withholding under this chapter is in effect, shall be treated as if it were a payment of wages by an employer to an employee for a payroll period. " (2) DEFINITIONS.— " (A) SUPPLEMENTAL



BENEFITS.—For purposes of paragraph (1), the term 'supplemental unemployment compensation benefits' means amounts which are paid to an employee, pursuant to a plan to which the employer is a party, because of an employee s involuntary separation from employment (whether or not such separation is temporary), resulting directly from a reduction in force, the discontinuance of a plant or operation, or other similar conditions, but only to the extent such benefits are includible in the employee's gross income. " (B) ANNUITY.—For purposes of this subsection, the term 'annuity' means any amount paid to an individual as a pension or annuity, but only to the extent that the amount is includible in the gross income of such individual. " (3) REQUEST FOR WITHHOLDING.—A request that an annuity be subject to withholding under this chapter shall be made by the payee in writing to the person making the annuity payments, shall be accompanied by a withholding exemption certificate, executed in accordance with the provisions of subsection (f)(2), and shall take effect as provided in subsection (f)(3). Such a request may, notwithstanding the provisions of subsection (f)(4), be terminated by furnishing to the person making the payments a written statement of termination which shall be treated as a wi*^hholding exemption certificate for purposes of subsection (f)(3)(B). "(p)


his delegate is authorized by regulations to provide for withholding— "(1) from remuneration for services performed by an employee for his employer which (without regard to this subsection) does not constitute wages, and "(2) from any other type of payment with respect to which the Secretary or his delegate finds that withholding would be appropriate under the provisions of this chapter, if the employer and the employee, or in the case of any other type of payment the person making and the person receiving the payment, agree to such withholding. Such agreement shall be made in such form and manner as the Secretary or his delegate may by regulations pro-