Pub. L. 102-486, tit. XIX, subtit. B, sec. 1935

INCREASE IN BACKUP WITHHOLDING RATE.

Name: Justis AI
Availability: InStock

EnactedYear: 1992Length: 40 wordsOfficial source

SEC. 1935. INCREASE IN BACKUP WITHHOLDING RATE. (a) In General.— Section 3406(a)(1) is amended by striking “20 percent” and inserting “31 percent”. (b) Effective Date.— The amendment made by subsection (a) shall apply to amounts paid after December 31, 1992.