94 STAT. 2694 26 USC 3306.
26 USC 3101.
26 USC 3121 note.
PUBLIC LAW 96-499—DEC. 5, 1980
(b) FEDERAL UNEMPLOYMENT TAx.—Paragraph (6) of section 3306(b) of the Internal Revenue Code of 1954 (defining wages) is amended to read as follows: "(6) the payment by an employer (without deduction from the remuneration of the employee)— "(A) of the tax imposed upon an employee under section 3101, or "(B) of any payment required from an employee under a State unemployment compensation law, with respect to remuneration paid to an employee for domestic service in a private home of the employer or for agricultural labor;". (c) EFFECTIVE DATES.—
(1) IN GENERAL.—Except as provided in paragraph (2), the amendments made by this section shall apply with respect to remuneration paid after December 31, 1980. (2) EXCEPTION FOR STATE AND LOCAL GOVERNMENTS.—
42 USC 418.
"Social security employee taxes.' 42 USC 418. 26 USC 3101. "Governmental unit." 26 USC 418.
(A) The amendments made by this section (insofar as they affect the application of section 218 of the Social Security Act) shall not apply to any payment made before January 1, 1984, by any governmental unit for positions of a kind for which all or a substantial portion of the social security employee taxes were paid by such governmental unit (without deduction from the remuneration of the employee) under the practices of such governmental unit in effect on October 1, 1980. (B) For purposes of subparagraph (A), the term "social security employee taxes" means the amount required to be paid under section 218 of the Social Security Act as the equivalent of the taxes imposed by section 3101 of the Internal Revenue Code of 1954. (C) For purposes of subparagraph (A), the term "Governmental unit" means a State or political subdivision thereof within the meaning of section 218 of the Social Security Act.
Subtitle F—Telephone Tax SEC. 1151. TELEPHONE TAX CONTINUED AT 2 PERCENT FOR 1981. 26 USC 4251.
(a) IN GENERAL.—The table contained in paragraph (2) of section 4251(a) of the Internal Revenue Code of 1954 (relating to imposition of tax on communication services) is amended by striking out the last 2 lines of such table and inserting in lieu thereof the following: "During 1980 or 1981 During 1982.. Ob) CONFORMING AMENDMENT.—Subsection
2 1".
Ob) of section 4251 of such Code is amended by striking out "January 1, 1982" and inserting in lieu thereof "January 1, 1983.
Subtitle G—Increase Until 1993 in the Duties on Certain Imports of Ethyl Alcohol SEC. 1161. INCREASE UNTIL 1993 IN THE DUTIES ON ETHYL ALCOHOL IMPORTED FOR FUEL USE. (a) AMENDMENTS TO APPENDIX TO TSUS.—
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