Page:United States Statutes at Large Volume 65.djvu/514

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26U^s c^U622 Ante,p.m.

PUBLIC LAW 183—OCT. 20, 1951

[65 STAT.

" (B) Wages paid after December 31, 1953.—At the election of the employer with respect to any employee, the employer shall deduct and withhold upon the wages paid to such employee after December 31, 1953, a tax determined in accordance with the following tables, which shall be in lieu of the tax required to be deducted and withheld under subsection (a):". SEC. 203. ADDITIONAL WITHHOLDING OF TAX ON WAGES UPON AGREEMENT BY EMPLOYER AND EMPLOYEE. Section 1622 (relating to income tax collected at source on wages) is hereby amended by adding at the end thereof the following new subsection: " (k) ADDITIONAL WITHHOLDING.—The Secretary is authorized by regulations to provide, under such conditions and to such extent as he deems proper, for withholding in addition to that otherwise required under this section in cases in which the employer and the employee agree (in such form as the Secretary may by regulations prescribe) to such additional withholding. Such additional withholding shall for all purposes be considered tax required to be deducted and withheld under this subchapter." SEC. 204. EFFECTIVE DATE. The amendments made by this title shall be applicable only with respect to wages paid on or after November 1, 1951.

TITLE III—MISCELLANEOUS INCOME TAX AMENDMENTS SEC. 301. TAX TREATMENT IN CASE OF HEAD OF HOUSEHOLD. §u*k^c.§ 12(c).

(a) SURTAX I N CASE OF HEAD OF HOUSEHOLD.—Section 12(c) is

hereby amended to read as follows: "(c) RATES OF SURTAX—HEAD OF HOUSEHOLD.— " (1) TAXABLE YEARS BEGINNING AFTER OCTOBER 31, 1951, AND BEFORE JANUARY 1, 1954.—In the case of taxable years beginning

after October 31, 1951, and before January 1, 1954, there shall be levied, collected, and paid for each taxable year upon the surtax net income of every individual who is the head of a household the surtax shown in the following table: "If the surtax net income is: Not over $2,000 Over $2,000 but not over $4,000 Over $4,000 but not over $6,000 Over $6,000 but not over $8,000 Over $8,000 but not over $10,000 Over $10,000 but not over $12,000 Over $12,000 but not over $14,000 Over $14,000 but not over $16,000 Over $16,000 but not over $18,000 Over $18,000 but not over $20,000 Over $20,000 but not over $22,000 Over $22,000 but not over $24,000 Over $24,000 but not over $28,000.

The surtax shall be: 19.2% of the surtax net income. $384, plus 20.4% of excess over $2,000. $792, plus 24% of excess over $4,000. $1,272, plus 26% of excess over $6,000. $1,792, plus 31% of excess over $8,000. $2,412, plus 32% of excess over $10,000. $3,052, plus 88% of excess over $12,000. $3,812, plus 41% of excess over $14,000. $4,632, plus 44% of excess over $16,000. $5,512, plus 45%, of excess over $18,000. $6,412, plus 49% of excess over $20,000. $7,392, plus 51% of excess over $22,000. $8,412, plus 54%, of excess over $24,000.

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