26 U.S. Code Subtitle C - Employment Taxes

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There are 31 Updates Pending. Select the tab below to view.
Chapter Sec. [1] 21. Federal insurance contributions act 3101 22. Railroad retirement tax act 3201 23. Federal unemployment tax act 3301 23A. Railroad Unemployment Repayment Tax 3321    Section numbers editorially supplied. 24. Collection of income tax at source on wages 3401 25. General provisions relating to employment taxes 3501
Amendments

1983—Pub. L. 98–76, title II, § 231(c),Aug. 12, 1983, 97 Stat. 429, added item for chapter 23A.
Pub. L. 98–67repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below.
1982—Pub. L. 97–248, title III, §§ 307(b)(1), (6), 308(a),Sept. 3, 1982, 96 Stat. 590, 591, provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, the heading of subtitle C is amended to read “Employment Taxes and Collection of Income Tax at Source”, the caption of chapter 24 is amended by striking out “On Wages”, and the caption of chapter 25 is amended by inserting “And Collection Of Income Taxes At Source” after “Employment Taxes”. 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 L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (§§ 301–308) of title III of Pub.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.


Footnotes
[1]  Section numbers editorially supplied.

The table below lists the classification updates, since Jan. 3, 2012, 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 Tuesday, August 13, 2013

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.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large
§ 3304nt2012112-240 [Sec.] 501(a), (b)126 Stat. 2343, 2344
§ 3304nt new2012112-96 [Sec.] 2182-2184126 Stat. 182-184
§ 3304nt new2012112-96 [Sec.] 2162-2165126 Stat. 173-178
§ 3304nt2012112-96 [Sec.] 2142(c), 2143126 Stat. 169, 170
§ 3304nt2012112-96 [Sec.] 2122(a)-(e)126 Stat. 163-166
§ 3304nt2012112-240 [Sec.] 502(a)126 Stat. 2344
§ 3304nt2012112-240 [Sec.] 502(b)126 Stat. 2344
§ 3304nt2012112-240 [Sec.] 502(c)126 Stat. 2344
§ 3304nt2012112-240 [Sec.] 503(a)126 Stat. 2344
§ 3304nt new2012112-240 [Sec.] 501(c)126 Stat. 2344
§ 3304nt new2012112-240 [Sec.] 502(d)126 Stat. 2344
§ 3304nt new2012112-240 [Sec.] 503(b)126 Stat. 2344
§ 3304nt2012112-96 [Sec.] 2181(b)126 Stat. 180
§ 3304nt2012112-96 [Sec.] 2181(a)126 Stat. 179
§ 33042012112-96 [Sec.] 2161(b)(1)(A)126 Stat. 172
§ 3304nt repealed2012112-96 [Sec.] 2161(b)(3)126 Stat. 172
§ 3304nt new2012112-96 [Sec.] 2144126 Stat. 171
§ 3304nt new2012112-96 [Sec.] 2142(b)126 Stat. 169
§ 3304nt2012112-96 [Sec.] 2141, 2142(a)126 Stat. 168
§ 3304nt2012112-96 [Sec.] 2123(b)126 Stat. 167
§ 3304nt2012112-96 [Sec.] 2123(c)126 Stat. 167
§ 3304nt new2012112-96 [Sec.] 2123(d)126 Stat. 167
§ 3304nt2012112-96 [Sec.] 2123(a)126 Stat. 166
§ 3304nt new2012112-96 [Sec.] 2122(f)126 Stat. 166
§ 33042012112-96 [Sec.] 2103(a)126 Stat. 161
§ 3304nt new2012112-96 [Sec.] 2103(c)126 Stat. 161
§ 33062012112-96 [Sec.] 2161(b)(1)(B)126 Stat. 172
§ 3306nt new2012112-96 [Sec.] 2161(a)(2)126 Stat. 172
§ 3306nt new2012112-96 [Sec.] 2161(a)(3)126 Stat. 172
§ 3306nt new2012112-96 [Sec.] 2161(a)(2), (3)126 Stat. 172
§ 33062012112-96 [Sec.] 2161(a)(1)126 Stat. 171

 

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