Page:United States Statutes at Large Volume 96 Part 1.djvu/596

 96 STAT. 554 26 USC 3401 et seq, 3101.

PUBLIC LAW 97-248—SEPT. 3, 1982 employer's liability for tax under chapter 24 or subchapter A of chapter 21 if such liability is due to the employer's intentional disregard of the requirement to deduct and withhold such tax. "(d) SPECIAL RULES.—For purposes of this section— "(1) DETERMINATION OF LIABILITY.—If the amount of any liability for tax is determined under this section— "(A) the employee's liability for tax shall not be affected by the assessment or collection of the tax so determined, "(B) the employer shall not be entitled to recover from the employee any tax so determined, and "(C) sections 3402(d) and section 6521 shall not apply. "(2) SECTION NOT TO APPLY WHERE EMPLOYER DEDUCTS WAGE BUT NOT SOCIAL SECURITY TAXES.—This section shall not apply to

any employer with respect to any wages if— "(A) the employer deducted and withheld any amount of the tax imposed by chapter 24 on such wages, but "(B) failed to deduct and withhold the amount of the tax imposed by subchapter A of chapter 21 with respect to such wages. "(3) SECTION NOT TO APPLY TO CERTAIN STATUTORY EMPLOY-

EES.—This section shall not apply to any tax under subchapter A of chapter 21 with respect to an individual described in subsection (d)(3) of section 3121 (without regard to whether such individual is described in paragraph (1) or (2) of such subsection).", (b) CONFORMING AMENDMENT.—The table of sections for chapter 25 is amended by adding at the end thereof the following new item: "Sec. 3509. Determination of employer's liability for certain employment taxes."

26 USC 3509 "°*®-

(c) EFFECTIVE D A T E. — The amendment m a d e by this section shall take effect on the date of the enactment of this Act, except that such amendments shall not apply to any assessment made before January 1, 1983.

PART II—FEDERAL UNEMPLOYMENT TAX Subpart A—Increase in Federal Unemployment Tax SEC. 271. INCREASE IN FEDERAL UNEMPLOYMENT TAX WAGE BASE AND RATE.

26 USC 3306.

(a) INCREASE IN WAGE BASE.—Paragraph (1) of section 3306(b) (defining wages) is amended by striking out "$6,000" each place it appears and inserting in lieu thereof "$7,000". (b) INCREASE IN RATE.—

26 USC 3301.

(1) IN GENERAL.—Paragraph (1) of section 3301 (relating to rate of unemployment tax) is amended by striking out "3.4 percent" and inserting in lieu thereof "3.5 percent". (2) TECHNICAL AMENDMENTS.—

42 USC 1101.

26 USC 3301.

(A) Subparagraph (C) of section 901(c)(3) of the Social Security Act is amended to read as follows: "(C) Each estimate of net receipts under this paragraph shall be based upon (i) a tax rate of 0.5 percent in the case of any calendar year for which the rate of tax under section 3301 of the Federal Unemployment Tax Act is 3.2 percent, and (ii) a tax rate of 0.8 percent in the case of any calendar year for which the rate of tax under such section is 3.5 percent."

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