Page:United States Statutes at Large Volume 108 Part 6.djvu/428

 108 STAT. 4996 PUBLIC LAW 103-465—DEC. 8, 1994 on any payment made by such tribe shall be determined in accordance with such tables or computational procedures as may be specified in regulations prescribed by the Secretary (in lieu of m accordance with paragraphs (2) and (3)). "(7) COORDINATION WITH OTHER SECTIONS.— For purposes of this chapter and so much of subtitle F as relates to this chapter, payments to any person which are subject to withholding under this subsection shall be treated as if they were wages paid by an employer to an employee." 26 USC 3402 (b) EFFECTIVE DATE.The amendment made by this section ^°^' shall apply to payments made after December 31, 1994. SEC. 702. VOLUNTARY WITHHOLDING ON CERTAIN FEDERAL PAY- MENTS AND ON UNEMPLOYMENT COMPENSATION. 26 USC 3402. (a) IN GENERAL.— Subsection (p) of section 3402 (relating to voluntary withholding agreements) is amended to read as follows: "(p) VOLUNTARY WITHHOLDING AGREEMENTS.— " (1) CERTAIN FEDERAL PAYMENTS. — "(A) IN GENERAL.— If, at the time a specified Federal payment is made to any person, a request by such person is in effect that such payment be subject to withholding under this chapter, then for piuT)oses of this chapter and so much of subtitle F as relates to this chapter, such payment shall be treated as if it were a payment of wages by an employer to an employee. "(B) AMOUNT WITHHELD.—The amount to be deducted and withheld under this chapter from any payment to which any request under subparagraph (A) applies shall be an amount equal to the percentage of such payment specified in such request. Such a request shall apply to any payment only if the percentage specified is 7, 15, 28, or 31 percent or such omer percentage as is permitted under regulations prescribed by the Secretary. "(C) SPECIFIED FEDERAL PAYMENTS.— For purposes of this paragraph, the term 'specified Federal payment' means— "(i) any payment of a social security benefit (as defined in section 86(d)), "(ii) any payment referred to in the second sentence of section 451(d) which is treated as insurance proceeds, "(iii) any amount which is includible in gross income under section 77(a), and "(iv) any other payment made piu^uant to Federal law which is specined by the Secretary for pmposes of this paragraph. "(D) REQUESTS FOR WITHHOLDING.—Rules similar to the rules that apply to annuities under subsection (o)(4) shall apply to requests under this paragraph and paragraph (2). "(2) VOLUNTARY WITHHOLDING ON UNEMPLOYMENT BENE- FITS. — If, at the time a payment of imemployment compensation (as defined in section 85(b)) is made to any person, a request by such person is in effect that such payment be subject to withholding under this chapter, then for piuposes of this chapter and so much of subtitle F as relates to this chapter, such payment shall be treated as if it were a payment of wages

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