26 U.S.C. 3406: Backup withholding

2008

• Pub. L. 110–289 added subpar. (F). (Housing and Economic Recovery Act of 2008) Law text · (b)

2001

• Pub. L. 107–16 substituted "equal to the product of the fourth lowest rate of tax applicable under section 1(c) and such payment" for "equal to 31 percent of such payment" in concluding provisions. (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (a)

1992

• Pub. L. 102–486, in closing provisions, substituted "31 percent" for "20 percent". · (a)

1988

• Pub. L. 100–647 inserted period at end of subpar. (D). · (h)

1986

• Pub. L. 99–514, §1523(b)(1), added subpar. (E). · (b)
• Pub. L. 99–514, §1899A(46), substituted "6041A(a)" for "6041(A)(a)" in heading. · (b)
• Pub. L. 99–514, §1521(b), added subpar. (D). · (h)

1984

• Pub. L. 98–369, §722(h)(2), substituted "(but not the reasons for the withholding under subsection (a)(1)(C))" for "(but not the reasons therefor)". · (c)
• Pub. L. 98–369, §722(h)(1)(A), inserted "the payor was notified by a broker under subparagraph (B) or" after "if (and only if)" in provisions preceding cl. (i), struck out cl. (i) which read as follows: "the payor was notified by a broker under subparagraph (B)," and redesignated… · (d)
• Pub. L. 98–369, §722(h)(1)(B), in amending subpar. (B) generally, reenacted cl. (i), in cl. (ii) inserted "with respect to such acquisition—", added subcls. (I) and (II), redesignated former subcls. (I) and (II) as (III) and (IV), respectively, and in subcl. (III) substituted "th… · (d)
• Pub. L. 98–369, §152(a), inserted provision that the Secretary may require that a TIN required to be furnished under subsection (a)(1)(A) be provided under penalties of perjury only with respect to interest, dividends, patronage dividends, and amounts subject to broker reporting. · (e)