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SEC. 3401-Continued
(f) (added 1965)—Continued

statement including such tips is furnished to the employer pursuant
to section 6053(a) or (if no statement including such tips is so

furnished) at the time received.”
Applicability:
Only with respect to tips received by employees after 1965.

(Id., § 313(f), 79 Stat. 395.) SEC. 3402. INCOME TAX COLLECTED AT SOURCE (68A Stat. 457–

469): (a)--------- Aug. 9,1 95, H.R. 542, P.L. 84–306, § 2(a), 69 Stat. 605: (exception) Amende. Sec. 3402(a) (relating to requirement of withholding tax

on wages)'. inserting immediately after the words "sball deduct and withhclu ipon such wages" the following:

"(except as provided in subsection (j))”. Applicability:

Only with respect to remuneration paid after the date of enactment (August 9, 1955).

(Id., $ 3, 69 Stat. 605.)

Feb. 26, 1964, H.R. 8363, P.L. 88–272, § 302(a), 78 Stat. 140: (rate

Amended Sec. 3402(a) (relating to requirement of withholding tax reduced) on wages) by striking out

“18 percent"
and inserting in lieu thereof-

“14 percent”.
Applicability:

Remuneration paid after March 4, 1964—the seventh day following the date of enactment (February 26, 1964).

(Id., § 302(d), 78 Stat. 146.)

July 30, 1965, l1 P. 6675, P L. 89–97, 313(d)(3) 79 Stat. 384: (in part)

Amended Sec. 3402(a) (as amended by P.L. 84-306, § 2(a)) by striking out

"subsection (j)”
and inserting in lieu thereof,

"subsections (j) and (k)”.
Applicability:
Only with respect to tips received by employees after 1965.

(İd., $ 313(?), 79 Stat. 385.) (e)(1)----- Feb. 26, 1964, H.R. 8363, P.L. 88–272, § 302(b), 78 Stat. 140-145: (in full)

Amended Sec. 3402(c)(1) 438 (relating to wage bracket withholding) to read as follows:

"(1) At the election of the employer with respect to any employee, the employer shall deduct and withhold upon the wages paid to such employee a tax determined in accordance with the following tables, which shall be in lieu of the tax required to be deducted and withheld under subsection (a):

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0 Subsection (a) of section 3402 originally read as follows (68 A Stat. 457): "(a) REQUIREMENT OF WITHHOLDING.-Every employer making payment of wages shall deduct and withhold upon such wages a tax equal to 18 percent of the amount by which the wages exceed the number of withholding exemptions claimed, multiplied by the amount of one such exemption as shown in subsection (b)(1).”.

* For the original text of paragraph (1) of section 3402(c) (68A Stat. 458-465), see appendix IV, pp. 1277, ff., below.

Sec. 3402(c)(1) (Revised 1964)—Continued

"If the payroll period with respect to an employee is weekly

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Sec. 3402(c)(1) (Revised 1964)—Continued

“If the payroll period with respect to an employee is biweekly

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18. 20
18. 80
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20. 40
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22. 10
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25. 50
26. 00
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30.10
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37. 10
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41. 30
43. 40
46. 20
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1. 10 1. 70 2. 30 2. 80 3. 40 3. 90 4. 50 5. 10 5. 60 6. 20 7. 20 8. 60 10.00 11. 40 12. 80 14. 20 15. 60 17.00 18. 40 19.80 21.90 24. 70 27.50 30. 30 33. 10

90
1. 50
2.00
2. 60
3. 60
5.00
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16. 20
18.30
21.10
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26.70
29. 50

0
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5. 60
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60
2.00
3.40
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1. 20 2. 60 4.00 5. 40 7.50 10.30 13. 10 15. 90 18. 70

14 percent of the excess over $400 plus-
45. 20 41.60 38. 10 34. 50 30. 90

$400 and over

56.00

62. 40

18.80

27.30

23. 70

20.10

Sec. 3402(c)(1) (Revised 1964)—Continued
“If the payroll period with respect to an employee is semimonthly-

And the number of withholding exemptions claimed is

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Sec. 3402(c)(1) (Revised 1964)—Continued

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