Page:United States Statutes at Large Volume 68 Part 1.djvu/1125

 68 S T A T. ]

PUBLIC LAW 761-SEPT. 1, 1954

1093

AMENDMENT RELATING TO COLLECTION OF EMPLOYEE TAX

SEC. 205 A. Section 3102(a) of the Internal Revenue Code of 1954 ^^^ stat, 4i5. is amended by adding at the end thereof the following new sentence: "An employer who in any calendar quarter pays to an employee cash remuneration to which paragraph (7)(B) or (C) or (10) of section 3121 (a) is applicable may deduct an amount equivalent to such tax 68A"Stat.''4i8?^^' from any such payment of remuneration, even though at the time of payment the total amount of such remuneration paid to the employee by the employer in the calendar quarter is less than $50; and an employer who in any calendar year pays to an employee cash remuneration to which paragraph (8)(B) of section 3121(a) is applicable Anto, p. 1091. may deduct an amount equivalent to such tax from any such payment of remuneration, even though at the time of payment the total amount of such remuneration paid to the employee by the employer in the calendar year is less than $100." AMENDMENT TO DEFINITION OF EMFIX)YEE

SEC. 206. (a) Subparagraph (C) of section 3121(d)(3) of the Internal Revenue Code of 1954 is amended by striking out ", if the performance of such services is subject to licensing requirements under the laws of the State in which such services are performed". (b) The amendment made by subsection (a) shall be applicable only with respect to services performed after 1954.

68A Stat. 424.

FILING OF SUPPLEMENTAL LISTS OF EMPLOYEES BY CERTAIN NONPROFIT ORGANIZATIONS

SEC. 207. (a) Paragraph (1) of section 3121(k) of the Internal Revenue Code of 1954 is amended by striking out the third sentence 68A Stat. 427. thereof and inserting in lieu thereof the following: "Such list may be amended at any time prior to the expiration of the twenty-fourth month following the first calendar quarter for which the certificate is in effect, by filing with the prescribed official a supplemental list or lists containing the signature, address, and social security account number (if any) of each additional employee who concurs in the filing of the certificate." (b) Paragraph (1) of such section 3121(k) is further amended by striking out the period at the end of the fifth sentence thereof and inserting in lieu thereof the following: ", except that, in the case of service performed by an individual whose name appears on a supplemental list filed after the first month following the first calendar quarter for which the certificate is in effect, the certificate shall be in effect, for purposes of such subsection (b)(8) and for purposes of section 210(a)(8) of the Social Security Act, only with respect '•^ use 4io. to service performed by such individual after the calendar quarter in which such supplemental list is filed." CHANGES IN TAX SCHEDULES

SEC. 208. (a) Section 1401 of the Internal Revenue Code of 1954 ^^ Stat. 353. is amended by striking out paragraph (4) and inserting in lieu thereof the following: "(4) in the case of any taxable year begining after December 31, 1969, and before January 1, 1975, the tax shall be equal to 5^4 percent of the amount of the self-employment income for such taxable year;

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