Page:United States Statutes at Large Volume 83.djvu/733

 83 STAT. ]

PUBLIC LAW 91-172-DEC. 30, 1969

705

"Percentage Method Withholding Table Amount of one withholding exemption:

"Payroll period

Weekly Biweekly Semimonthly Monthly Quarterly Semiannual Annual Daily or miscellaneous (per d a y of such period)

$13. 50 26.90 29. 20 58. 30 175. 00 350. 00 700. 00 1.90."

(4) WAGES PAID AFTER 1972.—Effective with respect to wages paid after 1972, the table contained in section 3402(b)(1) is amended to read as follows:

^"'e, p. 704.

" P e r c e n t a g e Method Withholding Table Amount of one withholding exemption:

"Payroll period

Weekly Biweekly Semimonthly Monthly Quarterly Semiannual Annual Daily or miscellaneous (per day of such period)

$14. 40 28. 80 31.30 62. 50 187. 50 375. 00 750. 00 2.10."

(c) WAGE BRACKET WITHHOLDING.—Section 3402(c) (relating to 78 Stat. HO. wage bracket withholding) is amended— (1) by striking out paragraph (1) and inserting in lieu thereof the following: "(1) A t the election of the employer with respect to any employee, the employer shall deduct and withhold upon the wages paid to such employee a tax (in lieu of the tax required to be deducted and withheld under subsection (a)) determined in accordance with tables prescribed by the Secretary or his delegate in accordance with paragraph (6).", and (2) by striking out paragraph (6) and inserting in lieu thereof 82 Stat. 259. the following: "(6) I n the case of wages paid after December 31, 1969, the amount deducted and withheld under paragraph (1) shall be determined in accordance with tables prescribed by the Secretary or his delegate. I n the tables so prescribed, the amounts set forth as amounts of wages and amounts of income tax to be deducted and withheld shall be computed on the basis of table 7 contained in paragraph (1), (2), (3), (4), or (5) (whichever is applicable) of subsection (a). " Ante, p. ese. (d) ALTERNATIVE METHODS OF COMPUTING AMOUNT To B E W I T H -

HELD.—Section 3402(h) (relating to withholding on basis of average wages) is amended to read as follows: " (h) ALTERNATIVE METHODS OP COMPUTING AMOUNT To B E W I T H -

HELD.—The Secretary or his delegate may, under regulations prescribed by him, authorize— "(1) WITHHOLDING

ON BASIS OF AVERAGE WAGES.—An

em-

ployer— " (A) to estimate the wages which will be paid to any employee in any quarter of the calendar year, " (B) to determine the amount to be deducted and withheld upon each payment of wages to such employee during such quarter as if the appropriate average of the wages so estimated constituted the actual wages paid, and

^^A Stat. 469.

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