RELATED AMENDMENTS.

SEC. 113. RELATED AMENDMENTS. (a) Retirement Income Credit.—Section 37(a) (relating to credit against tax for retirement income) is amended by striking out “an amount equal to the amount received by such individual as retirement income (as defined in subsection (c) and as limited by subsection (d)), multiplied by the rate provided in section 1 for the first $2,000 of taxable income;” and inserting in lieu thereof “an amount equal to 17 percent, in the case of a taxable year beginning in 1964, or 15 percent, in the case of a taxable year beginning after December 31, 1964, of the amount received by such individual as retirement income (as defined in subsection (c) and as limited by subsection (d));”. (b) Tax on Nonresident Alien Individuals.—Section 871 (relating to tax on nonresident alien individuals) is amended— (1) By striking out “is more than $15,400, except that—” in subsection (b) and inserting in lieu thereof “is more than $19,000 in the case, of a taxable year beginning in 1964 or more than $21,200 in the case of a taxable year beginning after 1964, except that—”. (2) By striking out the heading to subsection (a) and in selling in lieu thereof the following: “(a) No United States Business—30 Percent Tax.—”. (3) By stinking out the heading to subsection (b) and inserting in lieu (hereof the following: “(b) No United States Business Regular Tax.—”.