26 USC Chapter 25 - GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES

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Current through Pub. L. 112-90. (See Public Laws for the current Congress.)

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Sec. 3501. Collection and payment of taxes. 3502. Nondeductibility of taxes in computing taxable income. 3503. Erroneous payments. 3504. Acts to be performed by agents. 3505. Liability of third parties paying or providing for wages. 3506. Individuals providing companion sitting placement services. [3507. Repealed.] 3508. Treatment of real estate agents and direct sellers. 3509. Determination of employer’s liability for certain employment taxes. 3510. Coordination of collection of domestic service employment taxes with collection of income taxes.

Amendments

2010—Pub. L. 111–226, title II, § 219(b)(3),Aug. 10, 2010, 124 Stat. 2403, struck out item 3507 “Advance payment of earned income credit”.

1994—Pub. L. 103–387, § 2(b)(2),Oct. 22, 1994, 108 Stat. 4074, added item 3510.

1990—Pub. L. 101–508, title XI, § 11801(b)(16),Nov. 5, 1990, 104 Stat. 1388–522, struck out item 3510 “Credit for increased social security employee taxes and railroad retirement tier 1 employee taxes imposed during 1984”.

1983—Pub. L. 98–67repealed amendments made by section 307 ofPub. L. 97–248. See 1982 Amendment note below.

Pub. L. 98–21, title I, § 123(b)(2),Apr. 20, 1983, 97 Stat. 88, added item 3510.

1982—Pub. L. 97–248, title II, §§ 269(d), 270 (b),Sept. 3, 1982, 96 Stat. 553, 554, added items 3508 and 3509.

Pub. L. 97–248, title III, §§ 307(b)(5), 308(a),Sept. 3, 1982, 96 Stat. 591, provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, the caption of chapter 25 is amended by inserting “AND COLLECTION OF INCOME TAXES AT SOURCE”. Section 102(a), (b) ofPub. L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (§§ 301–308) of title III of Pub. L. 97–248as of the close of June 30, 1983, and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted.

1978—Pub. L. 95–600, title I, § 105(b)(2),Nov. 6, 1978, 92 Stat. 2776, added item 3507.

1977—Pub. L. 95–171, § 10(b),Nov. 12, 1977, 91 Stat. 1356, added item 3506.

1966—Pub. L. 89–719, title I, § 105(c),Nov. 2, 1966, 80 Stat. 1139, added item 3505.

The table below lists the classification updates, since Jan. 7, 2011, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Friday, April 6, 2012

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

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The Session Year indicates which session of Congress was responsible for the changes classified. The Congress number forms the first part of the Public Law number; each Congress has two sessions.

Abbreviations used in the Description of Change column:

An empty field implies a standard amendment.
"new" means a new section or new note, or all new text of an existing section or note.
"nt" means note.
"nt [tbl]" means note [table].
"prec" means preceding.
"fr" means a transfer from another section.
"to" means a transfer to another section.
"omitted" means the section is omitted.
"repealed" means the section is repealed.
"nt ed change" and "ed change" - See the Editorial Classification Change Table [pdf].

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General Reference

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Refer to the Thomas site for changes that have not yet made it into the classification tables.

26 USC	Description of Change	Session Year	Public Law	Statutes at Large

26 USC Chapter 25 - GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES

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