Page:United States Statutes at Large Volume 90 Part 2.djvu/358

 90 STAT. 1826 26 USC 6326.

26 USC 6365.

26 USC 6412.

PUBLIC LAW 94-455—OCT. 4, 1976 (A) Paragraph (2) of section 6326 (cross references) is amended by striking out "52 Stat. 851;". (B) Paragraph (3) of section 6326 is amended by striking out "52 Stat. 867;". (C) Paragraph (4) of section 6326 is amended by striking out "62 Stat. 867-877;". (D) Paragraph (5) of section 6326 is amended by striking out "52 Stat. 938;". (21) AMENDMENT OF SECTION 6365.—Section 6365(b) (relating to definition of governor) is amended by striking out "Commissioner of the District of Columbia" and inserting in lieu thereof "Mayor of the District of Columbia". (22) AMENDMENT or SECTION 6412.—Section 6412(a) (relating to floor stock refunds) is amended by redesignating paragraphs (2) and (4) as paragraphs (1) and (2), respectively. (23) AMENDMENTS OF SECTION 6 413.—

26 USC 6413.

. f., w'. - «?r"

42 USC 430. .;

"Wages." > .Tt^S^-:** " cg^^j g

>;., - i r 26 USC 6413 i»ote. 26 USC 6413.

(A) Section 6413(a)(4) (relating to District of Columbia as employer) is amended by striking out "Commissioners of the District of Columbia and each agent designated by the m " and inserting in lieu thereof "Mayor of the District of Columbia and each agent designated by him". (B)(i) Section 6413(c)(1) (relating to refunds of certain employment taxes) is amended to read as follows: " (1) IN GENERAL.—If by reason of an employee receiving wages from more than one employer during a calendar year the wages received by him during such year exceed the contribution and benefit base (as determined under section 230 of the Social Security Act) which is effective with respect to such year, the employee shall be entitled (subject to the provisions of section 31 (b)) to a credit or refund of any amount of tax, with respect to such wages, imposed by section 3101 or section 3201, or by both such sections, and deducted from the employee's wages (whether or not paid to the Secretary), which exceeds the tax with respect to the amount of such wages received in such year which is equal to such contribution and oenefit base. The term 'wages' as used in this paragraph shall, for purposes of this paragraph, include 'compensation'as defined in section 3231(e)." (ii) So much of section 6413(c)(2)(A) (relating to Federal employees) as follows " and the term 'wages' includes" is amended to read as follows: "for purposes of this subsection the amount, not to exceed an amount equal to the contribution and benefit base (as determined under section 230 of the Social Security Act) for any calendar year with respect to which such contribution and benefit base is effective, determined by each such head or agent as constituting wages paid to an employee." (iii) The amendments made by clauses (i) and (ii) shall apply with respect to remuneration paid after December 31, 1976. (C) Section 6 4 1 3 (c)(2)(F) (relating to government employees in the District of Columbia) is amended by striking out "Commissioners of the District of Columbia and each agent designated by the m " and inserting in lieu thereof "Mayor of the District of Columbia and each agent designated by him".

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