Page:United States Statutes at Large Volume 90 Part 2.djvu/340

 90 STAT. 1808

PUBLIC LAW 94-455--0CT. 4, 1976 ){>

(A) by striking out "3111(a), 3111(b)" and inserting in lieu thereof "3111 (a), and 3111 (b) "; (B) by striking out "of the Internal Revenue Code of 1954" each place it appears; '" '•'• • "-'; (C) by striking out "rendered by him after September 30, 1973," and inserting in lieu thereof "rendered by him"; and (D) by striking out "after September 30, 1973". (9) AMENDMENTS or SECTION 3221.— 26 USC 3221. (A) The first sentence of section 3221(a) (relating to rate • of tax on railroad employers) is amended— (i) by striking out "after September 30, 1973," each place it appears; (ii) by striking out "after September 30, 1973; except that" and inserting in lieu thereof ", except that"; (iii) by striking out "after September 30, 1973 of the aggregate" and inserting in lieu thereof "of the aggregate"; (iv) by striking out "of the Internal Revenue Code of 1954" each place it appears; and (v) by inserting a comma before "the tax imposed". (B) Section 3221(b) (relating to rate of tax on railroad employers) is amended to read as follows: by the rate of tax imposed with respect to wages by section 3111(a) ,,,.,^. plus the rate imposed by section 3111(b)." ': (C) Section 3221(c) (relating to additional railroad retirement tax) is amended— (i) by striking out "(1) at the rate of 2 cents for the period beginning November 1, 1966, and ending March ' '•' ' 31, 1970, and (2) commencing April 1, 1970," and (ii) by striking out "commencing with the quarter "-' ' • beginning April 1, 1970". (10) AMENDMENTS or SECTION 3231.— 26 USC 3231. iN (A) Section 3231(a) (defining employer) is amended by striking out "44 Stat. 577;". (B) Section 3231(b) (defining employee) is amended by fc- striking out "50 Stat. 312;"._ (C) Section 3231(c) (defining employee representative) is ^' ^ amended by striking out "44 Stat. 577;". (D) Section 3231(d)(7) (defining service) is amended by striking out "50 Stat. 308;". 26 USC 3301. ^ (11) AMENDMENTS OF SECTION 3 301.—Section 3301 (relating to Federal unemployment tax rate) is amended— ' (A) by striking out "the calendar year 1970 and each calendar year thereafter" and inserting in lieu thereof "each calendar year", and (B) by striking out the last sentence. ' (12) AMENDMENTS or SECTION 3302.— 26 USC 3302. t ' ( ^) Section 3302(a) (relating to credits against tax) is ! amended by striking out "(10-month period in the case of October 31, 1972)". I , (B) Section 3302(b) (relating to additional credit) is '•*' ' amended— (i) by striking out "(10-month period in the case of " ': • * •;:^;;;.' r),' October 31, 1972)", and
 * "' ' ' '"''"' "(b) The rate of tax imposed by subsection (a) shall be increased

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