Page:United States Statutes at Large Volume 86.djvu/1501

 86

STAT.]

PUBLIC LAW 92-603-OCT. 30, 1972

1459

KEQUIRED INFORMATION RELATING TO EXCESS MEDICARE TAX P A Y M E N T S BY ILilLROAD EMPLOYEES

SEC. 293. (a) Section 6051(a) of the Internal Revenue Code of 1954 (relating to requirement of receipts for employees) is amended— (1) by striking out "section 3101, 3201, or 3402" in the matter preceding paragraph (1) and inserting in lieu thereof "section 3101 or 3402"; (2) by inserting "and" at the end of paragraph (5), and by striking out the comma at the end of paragraph (6) and inserting in lieu thereof a period; and (3) by striking out paragraphs (7) and (8). (b) Section 6051(c) 'of such Code (relating to additional requirements (is amended by striking out "sections 3101 and 3201" in the second sentence and inserting in lieu thereof "section 3101". (c) Section 6051 of such Code (relating to receipts for employees) is amended by adding at the end thereof the following new subsection: "(e)

68A Stat. 747. 26 USC 6051.

RAILROAD EMPLOYEES.—

"(1)

ADDITIONAL REQUIREMENT.—Every person required to

deduct and withhold tax under section 3201 from an employee shall include on or with the statement required to be furnished such employee under subsection (a) a notice concerning the provisions of this title with respect to the allowance of a credit or refund of the tax on wages imposed by section 3101(b) and the tax on compensation imposed by section 3201 or 3211 which is treated as a tax on wages imposed by section 3101(b). " (2) INFORMATION TO BE SUPPLIED TO EMPLOYEES.—Each person required to deduct and withhold tax under section 3201 during any year from an employee who has also received wages during such year subject to the tax imposed by section 3101(b) shall, upon request of such employee, furnish to him a written statement showing— " (A) the total amount of compensation with respect to which the tax imposed by section 3201 was deducted, " (B) the total amount deducted as tax under section 3201, and " (C) the portion of the total amount deducted as tax under section 3201 which is for financing the cost of hospital insurance under part A of title X VIII of the Social Security Act." (d) The amendments made by this section shall apply in respect to remuneration paid after December 31, 1971.

42 USC 139Se. Effective date.

APPOINTMENT AND CONFIRMATION OF ADMINISTRATOR OF SOCIAL AND REHABILITATION SERVICE

SEC. 294. Appointments made on or after the date of enactment of this Act to the office of Administrator of the Social and Rehabilitation Service, within the Department of Health, Education, and Welfare, shall be made by the President, by and with the advice and consent of the Senate. REPEAL OF S E C T I O N

1903(b)(1)

SEC. 295. Section 1903(b)(1) of the Social Security Act is repealed.

42 USC i396b.

COVERAGE UNDER MEDICAID OF INTERMEDIATE CARE F U R N I S H E D I N M E N T A L AND T U B E R C U IX) 8 I S INSTITUTIONS

SEC. 297. (a) Section 1905(a) (14) of the Social Security Act is amended to read as follows:

42 USC 1396d.

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