Pub. L. 83-746, pt. II, sec. 206

Sec. 206. (a) Section 3201, section 3202 (a), section 3211, and section 3221 of the Internal Revenue Code of 1954 are hereby amended by striking out “$300” each place it appears in each such section and inserting in lieu thereof “$350”. (b) Section 3231 (e) (1) of the Internal Revenue Code of 1954 is hereby amended by inserting at the end thereof the following sentence: “Compensation for service as a delegate to a national or international convention of a railway labor organization defined as an ‘employer’ in subsection (a) of this section shall be disregarded 68 Stat. 1041 for purposes of determining the amount of taxes due pursuant to this chapter if the individual rendering such service has not previously rendered service, other than as such a delegate, which may be included in his ‘years of service’ for purposes of the Railroad Retirement Act.”