TAX ON NONRESIDENT ALIENS.

SEC. 40. TAX ON NONRESIDENT ALIENS. (a) Employee Annuities.—Section 871 (a) (1) (relating to 30 percent tax in case of nonresident aliens) is amended by inserting “section 403 (a) (2),” after “section 402 (a) (2),”. (b) Conforming Amendment.—Subsections (b) and (c) (5) of section 1441 (relating to withholding of tax on nonresident aliens) are each amended by inserting “section 403 (a) (2),” after “section 402 (a) (2),”. 72 Stat. 1639 (c) Effective Date.—The amendment made by subsection (a) shall apply only with respect to taxable years ending after the date of the enactment of this Act. The amendments made by subsection (b) shall take effect on the day following the date of the enactment of this Act.