PUBLIC LAW 95-216—DEC. 20, 1977
91 STAT. 1555
(C) Section 205(o) of such Act is amended by inserting "before 42 USC 405. 1978" after "calendar year". (g) The amendments made by subsection (b) of this section shall Effective dates, apply with respect to remuneration paid after December 31, 1977, 42 USC 418 note, except that the amendment made by subsection (b)(2) shall apply with respect to notices submitted by the States to the Secretary after the date of the enactment of this Act. The amendments made by subsections (d) and (f)(2) shall be effective January 1, 1978. Except as otherwise specifically provided, the remaining amendments made by this section shall be effective January 1, 1979. Subpart 2—Amendments to the Internal Revenue Code of 1954 DEDUCTIOlSr OF TAX FROM WAGES
SEC. 355. (a) Section 3102(a) of the Internal Revenue Code of 1954 26 USC 3102. is amended by striking out "or (C) or (10)", and by inserting after "is less than $50;" the following: "and an employer who in any calendar year pays to an employee cash remuneration to which paragraph'(7)(C) or (10) of section 3121(a) is applicable may deduct Infra. an amount equivalent to such tax from any such payment of remuneration, even though at the time of payment the total amount of such i remuneration paid to the employee by the employer in the calendar year is less than $100;". (b)(1) Paragraphs (1) and (2) of section 3102(c) of such Code are each amended by striking out "quarter" wherever it appears and by inserting in lieu thereof "year". (2) Paragraph (3) of section 3102(c) of such Code is amended— (A) by striking out "quarter of the" in subparagraph (A); and (B) by striking out "quarter" wherever it appears in subparagraphs (B) and (C) and inserting in lieu thereof "year". (c) The amendments made by this section shall apply with respect Effective date. to remuneration paid and to tips received after December 31, 1977. 26 USC 3102 note. TECHNICAL AND CONFORMING AMENDMENTS
SEC. 356. (a) Sections 3121(a)(7)(C) and 3121(a) (10) of the Internal Revenue Code of 1954 are each amended by striking out "quarter" wherever it appears and inserting in lieu thereof "year", and by striking out "$50" and inserting in lieu thereof "$100". (b) Section 3121(a) of such Code is amended by striking out "or" at the end of paragraph (14), by striking out the period at the end of paragraph (15) and inserting in lieu thereof "; or", and by adding after paragraph (15) the following new paragraph: "(16) remuneration paid by an organization exempt from income tax under section 501(a) (other than an organization described in section 401(a)) or under section 521 in any calendar year to an employee for service rendered in the employ of such organization, if the remuneration paid in such year by the organization to the employee for such service is less than $100.". (c) Section 3121(b) (10) of such Code is amended by striking out
- '(10)(A)" and all that follows down through "(B)" service" and
inserting in lieu thereof "(10) service", and redesignating clauses (i) and (ii) as subparagraphs (A) and (B), respectively. (d) Sections 3121(b) (17)(A) and 3121(g)(4)(B) of such Code are each amended by striking out "quarter" and inserting in lieu thereof "year".
26 USC 3121.
26 USC 501. 26 USC 401, 521.
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