Pub. L. 102-164, tit. IV, sec. 402

EXTENSION OF FUTA SURTAX.

EnactedYear: 1991Length: 47 wordsOfficial source
SEC. 402. EXTENSION OF FUTA SURTAX. Section 3301 of the Internal Revenue Code of 1986 (relating to rate of unemployment tax) is amended— 105 STAT. 1062 (1) by striking “1995” in paragraph (1) and inserting “1996”, and (2) by striking “1996” in paragraph (2) and inserting “1997”.