Page:United States Statutes at Large Volume 92 Part 3.djvu/138

 92 STAT. 2770

26 USC 6012.

PUBLIC LAW 95-600—NOV. 6, 1978 (2) by striking out "$2,200" and inserting in lieu thereof "$2,300", and (3) by striking out "$1,600" and inserting in lieu thereof "$1,700". (c) FILING REQUIREMENTS.—Paragraph (1) of section 6012(a) (relating to persons required to make returns of income) is amended— (1) by striking out "$2,950" and inserting in lieu thereof "$3,050", (2) by striking out "$3,950" and inserting in lieu thereof "$4,150", and (3) by striking out "$4,700" and inserting in lieu thereof "$4,900". (d) TECHNICAL AMENDMENTS.—

26 USC 402. 26 USC 1302.

(1) Subparagraph (C) of section 402(e)(1) (relating to tax on lump sum distributions) is amended by striking out "$2,200" and inserting in lieu thereof "$2,300". (2) Paragraph (3) of section 1302(b) (relating to transitional rule for determining base period income) is amended to read as follows: "(3)

26 USC 2.

26 USC 143.

26 USC 3402.

91 Stat. 127, Ante, p. 2767.

TRANSITIONAL

RULE

FOR DETERMINING

BASE

PERIOD

INCOME.—The base period income (determined under paragraph (2)) for any taxable year beginning before January 1, 1977, shall be increased by— "(A) $3,200 in the case of a joint return or a surviving spouse (as defined in section 2(a)), "(B) $2,200 in the case of an individual who is not married (within the meaning of section 143) and is not a surviving spouse (as so defined), or "(C) $1,600 in the case of a married individual (within the meaning of section 143) filing a separate return. For purposes of this paragraph, filing status shall be determined as of the computation year." (e) WITHHOLDING AMENDMENTS.— (1) WITHHOLDING TABLES.—Subsection (a) of section 3402 (relat-

ing to requirement of withholding) is amended by striking out the second and third sentences and inserting in lieu thereof the following new sentence: "With respect to wages paid after December 31, 1978, the tables so prescribed shall be the same as the tables prescribed under this subsection which were in effect on January 1, 1975, except that such tables shall be modified to the extent necessary to reflect the amendments made by sections 101 and 102 of the Tax Reduction and Simplification Act of 1977 and the amendments made by section 101 of the Revenue Act of 1978.". (2) WITHHOLDING ALLOWANCES BASED ON ITEMIZED DEDUC-

TIONS.—Subparagraph (B) of section 3402(m)(l) (relating to withholding allowances based on itemized deductions) is amended— (A) by striking out "$3,200" and inserting in lieu thereof "$3,400", and (B) by striking out "$2,200" and inserting in lieu thereof "$2,300". (£) EFFECTIVE DATES.—

26 USC 1 note.

(1) IN GENERAL.—The amendments made by subsections (a), (b), (c), and (d) shall apply to taxable years beginning after December 31, 1978.

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