Page:United States Statutes at Large Volume 107 Part 1.djvu/494

 107 STAT. 468 PUBLIC LAW 103-66 —AUG. 10, 1993 26 USC 3121. (1) Paragraph (1) of section 3121(a) (defining wages) is amended— (A) by inserting "in the case of the taxes imposed by sections 3101(a) and 3111(3)" after "(1)", (B) by striking "applicable contribution base (as determined under subsection (x))" each place it appears and inserting "contribution and benefit base (as determined under section 230 of the Social Security Act)", and (C) by striking "such applicable contribution base" and inserting "such contribution and benefit base". (2) Section 3121 is amended by striking subsection (x). (b) SELF-EMPLOYMENT TAX. — (1) Subsection (b) of section 1402 is amended— (A) by striking "that part of the net" in paragraph (1) and inserting "in the case of the tax imposed by section 1401(a), that part of the net", (B) by striking "applicable contribution base (as determined under subsection (k))" in paragraph (1) and inserting "contribution and benefit base (as determined under section 230 of the Social Security Act)", (C) by inserting "and" after "section 3121(b),", and (D) by striking "and (C) includes" and all that follows through "3111(b)". (2) Section 1402 is amended by striking subsection (k). (c) RAILROAD RETIREMENT TAX. — (1) Subparagraph (A) of section 3231(e)(2) is amended by adding at the end thereof the following new clause: "(iii) HOSPITAL INSURANCE TAXES. —Clause (i) shall not apply to— "(I) so much of the rate applicable under section 3201(a) or 3221(a) as does not exceed the rate of tax in effect under section 3101(b), and "(II) so much of the rate applicable under section 3211(a)(l) as does not exceed the rate of tax in effect under section 1401(b)." (2) Clause (i) of section 3231(e)(2)(B) is amended to read as follows: "(i) TIER i TAXES.— Except as provided in clause (ii), the term 'applicable base means for any calendar year the contribution and benefit base determined under section 230 of the Social Security Act for such calendar year." (d) TECHNICAL AMENDMENTS. — (1) Paragraph (1) of section 6413(c) is amended by striking "section 3101 or section 3201" and inserting "section 3101(a) or section 3201(a) (to the extent of so much of the rate applicable under section 3201(a) as does not exceed the rate of tax in effect under section 3101(a))". (2) Subparagraphs (B) and (C) of section 6413(c)(2) are each amended by striking "section 3101" each place it appears and inserting "section 3101(a)". (3) Subsection (c) of section 6413 is amended by striking paragraph (3). (4) Sections 3122 and 3125 are each amended by striking "applicable contribution base limitation" and inserting "contribution and benefit base limitation".

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