Page:United States Statutes at Large Volume 81.djvu/968

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PUBLIC LAW 90-248-JAN. 2, 1968

[81 STAT.

operation of any law or rule of law, refund or credit of such overpayment may, nevertheless, be made or allowed if claim therefor is filed on or before December 31, 1968. No interest shall be allowed or paid on any overpayment resulting from the enactment of this section. REFUND OF CERTAIN OVERPAYMENTS BY EMPLOYEES OF HOSPITAL INSURANCE TAX

68A Stat. 797.

SEC. 502. (a) Section 6413(c) of the Internal Revenue Code of 1954 (relating to special refunds of overpayments of certain employment taxes) is amended by adding at the end thereof the following new paragraph: " (3) A P P L I C A B I L I T Y W I T H RESPECT TO COMPENSATION o r E M PLOYEES SUBJECT TO THE RAILROAD RETIREMENT TAX ACT. I n the

73 Stat. 28,29. 79 Stat. 395.

68A Stat. 355.

68A Stat. 747.

79 Stat. 337.

case of any individual who, during any calendar year after 1967, receives wages from one or more employers and also receives compensation which is subject to the tax imposed by section 3201 QJ. 3211, such compensation shall, solely for purposes of applying paragraph (1) with respect to the tax imposed by section 3101(b), be treated as wages received from an employer with respect to which the tax imposed by section 3101(b) was deducted." (b)(1) The second sentence of section 1402(b) of such Code (relating to definition of self-employment income) is amended (A) by inserting " (A) " immediately after " 'wages' ", and (B) by inserting immediately before the period the following: ", and (B) includes, but solely with respect to the tax imposed by section 1401(b), compensation which is subject to the tax imposed by section 3201 or 3211". (2) The amendments made by paragraph (1) shall be effective only with respect to taxable years ending on or after December 31, 1968. (c)(1) Section 6051(a) of the Internal Revenue Code of 1954 (relating to requirement of receipts for employees) is amended— (A) by striking out "section 3101 or 3402" in the matter preceding paragraph (1) and inserting in lieu thereof "section 3101, 3201, or 3402';; (B) by striking out "and" at the end of paragraph (5), and by striking out the period at the end of paragraph (6) and inserting in lieu thereof ", and"; and (C) by inserting after paragraph (6) the following new paragraphs: "(7) the total amount of compensation with respect to which the tax imposed by section 3201 was deducted, and "(8) the total amount deducted as tax under section 3201." (2) Section 6051(c) of such Code (relating to additional requirements) is amended by striking out "section 3101" in the second sentence and inserting in lieu thereof "sections 3101 and 3201". (3) The amendments made by paragraphs (1) and (2) shall apply in respect of remuneration paid after December 31, 1967. EXTENSION OF TIME TO PROVIDE ASSISTANCE FOR UNITED STATES CITIZENS RETURNED FROM FOREIGN COUNTRIES

Ante, p. 94.

ggc. 503. Section 1113(d) of the Social Security Act is amended by striking out "1968" and inserting in lieu thereof "1969". EXCLUSION FROM DEFINITION OF WAGES OF CERTAIN RETIREMENT, ETC., PAYMENTS UNDER EMPLOYER-ESTABLISHED PLANS

79^sfat^*383^^''

SEC. 504. (a) Section 3121(a) of the Internal Revenue Code of 1954 (definition of wages) is amended by striking out "or" at the end of paragraph (11), by striking out the period at the end of paragraph

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