Page:United States Statutes at Large Volume 58 Part 1.djvu/274

 PUBLIC LAWS-CH. 210-MAY 29, 1944 "Status determina- tion date." Ante, p. 53. Ante, p. 253; post, p. 255. Ante, p. 253; pet, p. 25& 57 Stat. 128 . 26 U. S. C., Supp. n, I 1622. Ante pp. 27,. 23 pot, p. 255. A2 .p. 253; paut,p. 255. "(3) WHEN CERTIFICATE TAKES EFFECT.- "(A) First Certificate Furnished.- A withholding exemp- tion certificate furnished the employer in cases in which no previous such certificate is in effect shall take effect as of the beginning of the first payroll period ending, or the first payment of wages made without regard to a payroll period, on or after the date on which such certificate is so furnished. "(B) Furnished to Take Place of Existing Certificate. - A withholding exemption certificate furnished the employer in cases in which a previous such certificate is in effect shall take effect with respect to the first payment of wages made on or after the first status determination date which occurs at least thirty days from the date on which such certificate is so furnished, except that at the election of the employer such certificate may be made effective with respect to any payment of wages made on or after the date on which such certificate is so furnished; but a certificate furnished pur- suant to paragraph (2) (C) shall not take effect, and may not be made effective, with respect to any payment of wages made in the calendar year in which the certificate is fur- nished. For the purposes of this subparagraph the term 'status determination date' means January 1 and July 1 of each year. "(4) PERIOD DURING WHICH CERTIFICATE REMANs IN EFFECT.-- A withholding exemption certificate which takes effect under this subsection shall continue in effect with respect to the employer until another such certificate takes effect under this subsection. "(5) CONTENTS OF CERTIFIcATE.-Withholding exemption cer- tificates shall be in such form and contain such information as the Commissioner may, with the approval of the Secretary, by regula- tions prescribe." (e) NEW WITHHOLDING EXEMPTION CERTIFICATES To BE FUR- NISHED.- (1) OLD CRTIFICATES MADE INEFFECTIVE.- Certificates furnished (whether before or after the enactment of this Act) under section 1622 (h) of the Internal Revenue Code, without regard to its amendment by this Act, shall have no effect with respect to with- holding to which such section, as amended by this Act, is applicable. (2) REQUIREMENT OF FURNISHINO NEW CERTIFICATE.-On or before December 1, 1944, and on or before the date of commence- ment of employment if such date occurs after December 1, 1944, and prior to January 1, 1945, each employee receiving wages shall furnish his employer with the withholding exemption certificate, required by section 1622 (h) of the Internal Revenue Code (as amended by this Act) in the case of commencement of employ- ment on or after January 1, 1945, and for such purposes the num- ber of withholding exemptions which he is entitled to claim shall be the number which he would be entitled to claim if the day on which such certificate is so furnished were January 1, 1945. (3) WHEN NEW CERTIFICATES TAKE EFECT. -A certificate fur- nished under paragraph (2) of this subsection shall take effect with respect to the first payment of wages with respect to which section 1622 of the Internal Revenue Code, as amended by this Act, is applicable. A certificate furnished under section 1622 (h) of the Internal Revenue Code, as amended by this Act, after December 1, 1944, and prior to January 1, 1945, and not furnished on or before the date of commencement of employment, shall take effect as provided in section 1622 (h) (3) of such [58 STAT.

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