26 U.S.C. 6051: Receipts for employees

2019

• Pub. L. 116–94, §503(b)(1)(A), substituted "subsection (g)" for "section 4980I(d)(1)" in introductory provisions. (Further Consolidated Appropriations Act, 2020) Law text · (a)
• Pub. L. 116–94, §503(b)(1)(B), added subsec. (g). (Further Consolidated Appropriations Act, 2020) Law text · (g)

2017

• Pub. L. 115–97 added pars. (16) and (17). Law text · (a), (17)

2016

• Pub. L. 114–255 added par. (15). (21st Century Cures Act) Law text · (a)

2015

• Pub. L. 114–113 substituted "an identifying number for the employee" for "his social security account number". (Consolidated Appropriations Act, 2016) Law text · (a)

2010

• Pub. L. 111–226 struck out par. (7) which read as follows: "the total amount paid to the employee under section 3507 (relating to advance payment of earned income credit),". (______Act of____) Law text · (a)
• Pub. L. 111–148 added par. (14). (Patient Protection and Affordable Care Act) Law text · (a)

2004

• Pub. L. 108–357, §885(b)(1)(B), inserted at end of concluding provisions "In the case of the amounts required to be shown by paragraph (13), the Secretary may (by regulation) establish a minimum amount of deferrals below which paragraph (13) does not apply." (American Jobs Creation Act of 2004) Law text · (a)
• Pub. L. 108–357, §885(b)(1)(A), added par. (13). (American Jobs Creation Act of 2004) Law text · (a)

2003

• Pub. L. 108–173 added par. (12). (Medicare Prescription Drug, Improvement, and Modernization Act of 2003) Law text · (a)

2001

• Pub. L. 107–16 inserted ", including the amount of designated Roth contributions (as defined in section 402A)" before comma at end. (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (a)

2000

• Pub. L. 106–554 substituted "Archer MSA" for "medical savings account". (Consolidated Appropriations Act, 2001) Law text · (a)

1996

• Pub. L. 104–191 added par. (11). (Health Insurance Portability and Accountability Act of 1996) Law text · (a)

1994

• Pub. L. 103–465 added par. (10). · (a)

1988

• Pub. L. 100–647, §1018(u)(33), inserted a comma at end. · (a)
• Pub. L. 100–647, §1011B(c)(2)(B), added par. (9). · (a)

1986

• Pub. L. 99–514 added par. (8). · (a)

1983

• Pub. L. 98–67 repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below. · (f)

1982

• Pub. L. 97–362 substituted "within 30 days after the date of receipt of a written request from the employee if such 30-day period ends before January 31" for "on the day on which the last payment of remuneration is made". · (a)
• Pub. L. 97–248 provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, par. (1)(A) is amended by inserting "subchapter A of" before "chapter 24". Section 102(a), (b) of Pub. L. 98–67, title I, Aug. 5, 1983, 97 St… · (f)

1980

• Pub. L. 96–601 added subsec. (f). · (f)

1978

• Pub. L. 95–600 added par. (7). · (a)

1977

• Pub. L. 95–216 directed that the amounts required to be shown by par. (5) shall not include wages which are exempted pursuant to sections 3101(c) and 3111(c) from the taxes imposed by sections 3101 and 3111. · (a)

1976

• Pub. L. 94–455, §1906(a)(5), struck out "and" at end of par. (6), necessitating no change in text, due to Pub. L. 92–603, which made identical amendment in 1972. · (a)
• Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary" wherever appearing. · (c), (d)

1974

• Pub. L. 93–406 inserted "or every employer engaged in a trade or business who pays remuneration for services performed by an employee, including the cash value of such remuneration paid in any medium other than cash," after "exemption,". · (a)

1972

• Pub. L. 92–603, §293(a), struck out reference to section 3201 of this title in introductory text, par. (7), which required written statement to contain total amount of compensation with respect to which tax imposed by section 3201 was deducted, and par. (8), which required written stat… · (a)
• Pub. L. 92–603, §293(b), struck out reference to section 3201 of this title. · (c)
• Pub. L. 92–603, §293(c), added subsec. (e). · (e)

1969

• Pub. L. 91–172 inserted "(determined without regard to subsection (n))" after "withhold a tax under section 3402" in introductory provisions. · (a)

1968

• Pub. L. 90–248, §502(c)(1), included reference to section 3201 in introductory provisions and added pars. (7) and (8). · (a)
• Pub. L. 90–248, §502(c)(2), included reference to section 3201 in second sentence. · (c)

1965

• Pub. L. 89–97, §313(e)(1), inserted last sentence providing for inclusion of tips received by an employee in the course of his employment. · (a)
• Pub. L. 89–97, §107, required the statements to show the proportion of the total amount withheld as tax under section 3101 which is for financing the cost of hospital insurance benefits under part A of title XVIII of the Social Security Act. · (c)

1961

• Pub. L. 87–293 provided a special rule with respect to the information to be contained on employees' tax receipts in the case of remuneration paid to volunteers and volunteer leaders in the Peace Corps. · (a)