1994—Subsec. (c)(1). Pub. L. 103–465 inserted concluding provisions.

1993—Subsec. (b)(2) to (4). Pub. L. 103–66, § 13131(d)(4), added par. (2) and redesignated former pars. (2) and (3) as (3) and (4), respectively.

Subsec. (c)(2)(B)(i), (ii). Pub. L. 103–66, § 13131(d)(5), added cls. (i) and (ii) and struck out former cls. (i) and (ii) which read as follows:

“(i) of not more than the credit percentage under section 32 (b)(1) (without regard to subparagraph (D) thereof) for an eligible individual with 1 qualifying child and with earned income not in excess of the amount of earned income taken into account under section 32 (a)(1), which

“(ii) phases out between the amount of earned income at which the phaseout begins under section 32 (b)(1)(B)(ii) and the amount of income at which the credit under section 32 (a)(1) phases out for an eligible individual with 1 qualifying child, or”.

Subsec. (f). Pub. L. 103–66, § 13131(d)(6), added subsec. (f).

1990—Subsec. (c)(2)(B), (C). Pub. L. 101–508 amended subpars. (B) and (C) generally. Prior to amendment, subpars. (B) and (C) read as follows:

“(B) if the employee is not married, or if no earned income eligibility certificate is in effect with respect to the spouse of the employee, shall treat the credit provided by section 32 as if it were a credit—

“(i) of not more than 14 percent of earned income not in excess of the amount of earned income taken into account under section 32 (a), which

“(ii) phases out between the amount of earned income at which the phaseout begins under subsection (b) of section 32 and the amount of earned income at which the credit under section 32 is phased out under such subsection, or

“(C) if an earned income eligibility certificate is in effect with respect to the spouse of the employee, shall treat the credit provided by section 32 as if it were a credit—

“(i) of not more than 14 percent of earned income not in excess of 1/2 of the amount of earned income taken into account under section 32 (a), which

“(ii) phases out between amounts of earned income which are 1/2 of the amounts of earned income described in subparagraph (B)(ii).”

1986—Subsec. (c)(2)(B). Pub. L. 99–514, § 111(d)(2), added cls. (i) and (ii) and struck out former cls. (i) and (ii) which read as follows:

“(i) of not more than 11 percent of the first $5,000 of earned income, which

“(ii) phases out between $6,500 and $11,000 of earned income, or”.

Subsec. (c)(2)(C). Pub. L. 99–514, § 111(d)(3), added cls. (i) and (ii) and struck out former cls. (i) and (ii) which read as follows:

“(i) of not more than 11 percent of the first $2,500 of earned income, which

“(ii) phases out between $3,250 and $5,500 of earned income.”

1984—Subsec. (b)(1). Pub. L. 98–369, § 474(r)(30), substituted “section 32” for “section 43”.

Subsec. (c)(2)(B). Pub. L. 98–369, § 474(r)(30), substituted “section 32” for “section 43” in provisions preceding cl. (i).

Subsec. (c)(2)(B)(i). Pub. L. 98–369, § 1042(d)(3), substituted “11 percent” for “10 percent”.

Subsec. (c)(2)(B)(ii). Pub. L. 98–369, § 1042(d)(3), substituted “$6,500 and $11,000” for “$6,000 and $10,000”.

Subsec. (c)(2)(C). Pub. L. 98–369, § 474(r)(30), substituted “section 32” for “section 43” in provisions preceding cl. (i).

Subsec. (c)(2)(C)(i). Pub. L. 98–369, § 1042(d)(4), substituted “11 percent” for “10 percent”.

Subsec. (c)(2)(C)(ii). Pub. L. 98–369, § 1042(d)(4), substituted “$3,250 and $5,500” for “$3,000 and $5,000”.

Subsec. (c)(3)(A)(i). Pub. L. 98–369, § 474(r)(30), substituted “section 32” for “section 43”.

1983—Subsec. (d)(4). Pub. L. 98–67 repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below.

1982—Subsec. (d)(4). Pub. L. 97–248 provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, par. (4) is amended by inserting “subchapter A of” before “chapter 24”. Section 102(a), (b) of Pub. L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369, repealed sub­title A (§§ 301–308) of title III of Pub. L. 97–248 as 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.

Section 721(d)(2) of Pub. L. 103–465 provided that: “The amendments made by subsections (b) and (c) [amending this section and section 6051 of this title] shall apply to remuneration paid after December 31, 1994.”

Amendment by Pub. L. 103–66 applicable to taxable years beginning after Dec. 31, 1993, see section 13131(e) of Pub. L. 103–66, set out as a note under section 32 of this title.

Amendment by Pub. L. 101–508 applicable to taxable years beginning after Dec. 31, 1990, see section 11111(f) of Pub. L. 101–508, set out as a note under section 32 of this title.

Amendment by Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, see section 151(a) of Pub. L. 99–514, set out as a note under section 1 of this title.

Amendment by section 474(r)(30) of Pub. L. 98–369 applicable to taxable years beginning after Dec. 31, 1983, and to carrybacks from such years, see section 475(a) of Pub. L. 98–369, set out as a note under section 21 of this title.

Amendment by section 1042(d)(3), (4) of Pub. L. 98–369 applicable to taxable years beginning after Dec. 31, 1984, see section 1042(e) of Pub. L. 98–369, set out as a note under section 32 of this title.

Section 105(g)(2) of Pub. L. 95–600, as amended by Pub. L. 96–222, title I, § 101(a)(2)(D), Apr. 1, 1980, 94 Stat. 195, provided that: “The amendments made by subsections (b), (c), and (e) [enacting this section and amending sections 6051 and 6302 of this title] shall apply to remuneration paid after June 30, 1979.”

Section 11113 of title XI of Pub. L. 101–508 provided that:

“(a) In General.—The Comptroller General of the United States shall, in consultation with the Secretary of the Treasury, conduct a study of advance payments required by section 3507 of the Internal Revenue Code of 1986 to determine—

“(1) the effectiveness of the advance payment system (including an analysis of why so few employees take advantage of such system), and

“(2) the manner in which such system can be implemented to alleviate administrative complexity, if any, for small business, and

“(3) if there are any other problems in the administration of such system.

“(b) Report.—Not later than 1 year after the date of the enactment of this title [Nov. 5, 1990], the Comptroller shall report the results of the study conducted under subsection (a), together with any recommendations, to the Committee on Finance of the United States Senate and the Committee on Ways and Means of the House of Representatives.”