Pub. L. 95-30, tit. I, sec. 106
EFFECTIVE DATES.
SEC. 106. EFFECTIVE DATES. (a) General Rule.—The amendments made by sections 101, 102, and 104 shall apply to taxable years beginning after December 31, 1976. (b) Withholding Amendments.—The amendments made by section 105 shall apply to wages paid after April 30, 1977.