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2 U.S.C. § 642 — Budget-related legislation must be within

Federal law — U.S. Code and appendices · legal_authorities

2 U.S.C. § 642 — Budget-related legislation must be within

Page 195 TITLE 2—THE CONGRESS § 642 Subsec. (g). Pub. L. 101–508, § 13112(a)(9), substituted ‘‘joint resolution pursuant’’ for ‘‘resolution pursuant’’ and ‘‘section 907d of this title’’ for ‘‘section 904(b) of this title’’. 1985—Pub. L. 99–177 substituted ‘‘Reconciliation’’ for ‘‘Second required concurrent resolution and reconcili- ation process’’ in section catchline. Subsec. (a). Pub. L. 99–177 amended subsec. (a) gen- erally, inserting provisions relating to new entitlement authority and credit authority, and deleting provision that any such concurrent resolution could be reported, and the report accompanying it could be filed, in either House notwithstanding that that House was not in ses- sion on the day on which such concurrent resolution is reported. Subsec. (b). Pub. L. 99–177 amended subsec. (b) gen- erally, substituting provisions relating to legislative procedure respecting concurrent resolutions with direc- tives to committees to determine and recommend changes in laws, etc., for provisions relating to comple- tion of action on concurrent resolutions. Subsec. (c). Pub. L. 99–177 amended subsec. (c) gen- erally, substituting provisions relating to compliance with reconciliation directives, for provisions relating to the reconciliation process. Subsec. (d). Pub. L. 99–177 amended subsec. (d) gen- erally, substituting provisions relating to limitations on amendments to reconciliation bills and resolutions, for provisions relating to completion of the reconcili- ation process. Subsec. (e). Pub. L. 99–177 amended subsec. (e) gen- erally, substituting references to subsec. (b) for ref- erences to subsec. (c) wherever appearing, and deleting references to reconciliation resolutions. Subsec. (f). Pub. L. 99–177 amended subsec. (f) gen- erally,

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Page 195 TITLE 2—THE CONGRESS § 642 Subsec. (g). Pub. L. 101–508, § 13112(a)(9), substituted ‘‘joint resolution pursuant’’ for ‘‘resolution pursuant’’ and ‘‘section 907d of this title’’ for ‘‘section 904(b) of this title’’. 1985—Pub. L. 99–177 substituted ‘‘Reconciliation’’ for ‘‘Second required concurrent resolution and reconcili- ation process’’ in section catchline. Subsec. (a). Pub. L. 99–177 amended subsec. (a) gen- erally, inserting provisions relating to new entitlement authority and credit authority, and deleting provision that any such concurrent resolution could be reported, and the report accompanying it could be filed, in either House notwithstanding that that House was not in ses- sion on the day on which such concurrent resolution is reported. Subsec. (b). Pub. L. 99–177 amended subsec. (b) gen- erally, substituting provisions relating to legislative procedure respecting concurrent resolutions with direc- tives to committees to determine and recommend changes in laws, etc., for provisions relating to comple- tion of action on concurrent resolutions. Subsec. (c). Pub. L. 99–177 amended subsec. (c) gen- erally, substituting provisions relating to compliance with reconciliation directives, for provisions relating to the reconciliation process. Subsec. (d). Pub. L. 99–177 amended subsec. (d) gen- erally, substituting provisions relating to limitations on amendments to reconciliation bills and resolutions, for provisions relating to completion of the reconcili- ation process. Subsec. (e). Pub. L. 99–177 amended subsec. (e) gen- erally, substituting references to subsec. (b) for ref- erences to subsec. (c) wherever appearing, and deleting references to reconciliation resolutions. Subsec. (f). Pub. L. 99–177 amended subsec. (f) gen- erally, inserting provision that Congress complete ac- tion on reconciliation bills or resolutions reported under subsec. (b) not later than June 15 of each year and revising provisions relating to adjournment periods of the House of Representatives with respect to comple- tion of action on fiscal year reconciliation legislation. Subsec. (g). Pub. L. 99–177, in amending section gen- erally, added subsec. (g). Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1985 AMENDMENT Amendment by Pub. L. 99–177 effective Dec. 12, 1985, and applicable with respect to fiscal years beginning after Sept. 30, 1985, except that such amendment, inso- far as it relates to subsecs. (c), (d), and (g) of this sec- tion, to become effective Apr. 15, 1986, see section 275(a)(1), (2)(A) of Pub. L. 99–177, formerly set out as an Effective and Termination Dates note under section 900 of this title prior to repeal by Pub. L. 112–25, title I, § 104(a), Aug. 2, 2011, 125 Stat. 246. § 642. Budget-related legislation must be within appropriate levels (a) Enforcement of budget aggregates (1) In House of Representatives Except as provided by subsection (c), after the Congress has completed action on a con- current resolution on the budget for a fiscal year, it shall not be in order in the House of Representatives to consider any bill, joint res- olution, amendment, motion, or conference re- port providing new budget authority or reduc- ing revenues, if— (A) the enactment of that bill or resolu- tion as reported; (B) the adoption and enactment of that amendment; or (C) the enactment of that bill or resolution in the form recommended in that conference report; would cause the level of total new budget au- thority or total outlays set forth in the appli- cable concurrent resolution on the budget for the first fiscal year to be exceeded, or would cause revenues to be less than the level of total revenues set forth in that concurrent resolution for the first fiscal year or for the total of that first fiscal year and the ensuing fiscal years for which allocations are provided under section 633(a) of this title, except when a declaration of war by the Congress is in ef- fect. (2) In Senate After a concurrent resolution on the budget is agreed to, it shall not be in order in the Sen- ate to consider any bill, joint resolution, amendment, motion, or conference report that— (A) would cause the level of total new budget authority or total outlays set forth for the first fiscal year in the applicable res- olution to be exceeded; or (B) would cause revenues to be less than the level of total revenues set forth for that first fiscal year or for the total of that first fiscal year and the ensuing fiscal years in the applicable resolution for which alloca- tions are provided under section 633(a) of this title. (3) Enforcement of social security levels in Senate After a concurrent resolution on the budget is agreed to, it shall not be in order in the Sen- ate to consider any bill, joint resolution, amendment, motion, or conference report that would cause a decrease in social security sur- pluses or an increase in social security deficits relative to the levels set forth in the applica- ble resolution for the first fiscal year or for the total of that fiscal year and the ensuing fiscal years for which allocations are provided under section 633(a) of this title. (b) Social security levels (1) In general For purposes of subsection (a)(3), social secu- rity surpluses equal the excess of social secu- rity revenues over social security outlays in a fiscal year or years with such an excess and social security deficits equal the excess of so- cial security outlays over social security reve- nues in a fiscal year or years with such an ex- cess. (2) Tax treatment For purposes of subsection (a)(3), no provi- sion of any legislation involving a change in chapter 1 of the Internal Revenue Code of 1986 [26 U.S.C. 1 et seq.] shall be treated as affect- ing the amount of social security revenues or outlays unless that provision changes the in- come tax treatment of social security benefits. (c) Exception in House of Representatives Subsection (a)(1) shall not apply in the House of Representatives to any bill, joint resolution, or amendment that provides new budget author- ity for a fiscal year or to any conference report on any such bill or resolution, if— (1) the enactment of that bill or resolution as reported; Page 196 TITLE 2—THE CONGRESS § 643 (2) the adoption and enactment of that amendment; or (3) the enactment of that bill or resolution in the form recommended in that conference report; would not cause the appropriate allocation of new budget authority made pursuant to section 633(a) of this title for that fiscal year to be ex- ceeded. (Pub. L. 93–344, title III, § 311, July 12, 1974, 88 Stat. 316; Pub. L. 99–177, title II, § 201(b), Dec. 12, 1985, 99 Stat. 1055; Pub. L. 100–119, title I, § 106(e)(1), Sept. 29, 1987, 101 Stat. 781; Pub. L. 101–508, title XIII, §§ 13112(a)(10), 13207(a)(1)(E), 13303(d), Nov. 5, 1990, 104 Stat. 1388–608, 1388–617, 1388–626; Pub. L. 105–33, title X, § 10112(a), Aug. 5, 1997, 111 Stat. 686.) Editorial Notes REFERENCES IN TEXT The Internal Revenue Code of 1986, referred to in sub- sec. (b)(2), is classified generally to Title 26, Internal Revenue Code. CODIFICATION Section was formerly classified to section 1332 of Title 31 prior to the general revision and enactment of Title 31, Money and Finance, by Pub. L. 97–258, § 1, Sept. 13, 1982, 96 Stat. 877. AMENDMENTS 1997—Pub. L. 105–33 amended section catchline and text generally. Prior to amendment, section provided that new budget authority, new spending authority, and revenue legislation had to be within appropriate levels. 1990—Subsec. (a). Pub. L. 101–508, § 13303(d), designated existing provisions as par. (1), redesignated former pars. (1) to (3) thereof as subpars. (A) to (C), respec- tively, and added par. (2). Pub. L. 101–508, § 13207(a)(1)(E), substituted ‘‘bill, joint resolution, amendment, motion, or conference report’’ for ‘‘bill, resolution, or amendment’’ and struck out ‘‘or any conference report on any such bill or resolu- tion’’ after ‘‘reducing revenues for such fiscal year,’’. Pub. L. 101–508, § 13112(a)(10), in closing provisions, substituted ‘‘except in the case that a declaration of war by the Congress is in effect’’ for ‘‘or, in the Senate, would otherwise result in a deficit for such fiscal year that— ‘‘(A) for fiscal year 1989 or any subsequent fiscal year, exceeds the maximum deficit amount specified for such fiscal year in section 622(7) of this title; and ‘‘(B) for fiscal year 1988 or 1989, exceeds the amount of the estimated deficit for such fiscal year based on laws and regulations in effect on January 1 of the cal- endar year in which such fiscal year begins as meas- ured using the budget baseline specified in section 901(a)(6) of this title minus $23,000,000,000 for fiscal year 1988 or $36,000,000,000 for fiscal year 1989; except to the extent that paragraph (1) of section 632(i) of this title or section 635(b) of this title, as the case may be, does not apply by reason of paragraph (2) of such subsection.’’ 1987—Subsec. (a). Pub. L. 100–119 substituted ‘‘would otherwise result in a deficit for such fiscal year that— ‘‘(A) for fiscal year 1989 or any subsequent fiscal year, exceeds the maximum deficit amount specified for such fiscal year in section 622(7) of this title; and ‘‘(B) for fiscal year 1988 or 1989, exceeds the amount of the estimated deficit for such fiscal year based on laws and regulations in effect on January 1 of the cal- endar year in which such fiscal year begins as meas- ured using the budget baseline specified in section 901(a)(6) of this title minus $23,000,000,000 for fiscal year 1988 or $36,000,000,000 for fiscal year 1989; except to the extent that paragraph (1) of section 632(i) of this title or section 635(b) of this title, as the case may be, does not apply by reason of paragraph (2) of such subsection’’ for ‘‘would otherwise result in a def- icit for such fiscal year that exceeds the maximum def- icit amount specified for such fiscal year in section 622(7) of this title (except to the extent that paragraph (1) of section 632(i) of this title or section 635(b) of this title, as the case may be, does not apply by reason of paragraph (2) of such subsection)’’. 1985—Subsec. (a). Pub. L. 99–177 amended subsec. (a) generally, striking out references to sections 641 and 651 of this title, and inserting provisions relating to nonconsideration in Senate of any bill, resolution, etc., resulting in a fiscal year deficit exceeding maximum deficit amount specified in section 622(7) of this title, with certain exceptions. Subsec. (b). Pub. L. 99–177 amended subsec. (b) gen- erally, substituting provisions setting forth exceptions in the House of Representatives for certain bills, etc., under subsec. (a) of this section, for provisions relating to determination of outlays and revenues. Subsec. (c). Pub. L. 99–177, in amending section gen- erally, added subsec. (c). Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1990 AMENDMENT Amendment by section 13303(d) of Pub. L. 101–508 ap- plicable with respect to fiscal years beginning on or after Oct. 1, 1990, see section 13306 of Pub. L. 101–508, set out as a note under section 632 of this title. EFFECTIVE DATE OF 1985 AMENDMENT Amendment by Pub. L. 99–177 effective Dec. 12, 1985, and applicable with respect to fiscal years beginning after Sept. 30, 1985, see section 275(a)(1) of Pub. L. 99–177, formerly set out as an Effective and Termi- nation Dates note under section 900 of this title prior to repeal by Pub. L. 112–25, title I, § 104(a), Aug. 2, 2011, 125 Stat. 246. § 643. Determinations and points of order (a) Budget Committee determinations For purposes of this subchapter and sub- chapter II, the levels of new budget authority, outlays, direct spending, new entitlement au- thority, and revenues for a fiscal year shall be determined on the basis of estimates made by the Committee on the Budget of the House of Representatives or the Senate, as applicable. (b) Discretionary spending point of order in Sen- ate (1) In general Except as otherwise provided in this sub- section, it shall not be in order in the Senate to consider any bill or resolution (or amend- ment, motion, or conference report on that bill or resolution) that would exceed any of the discretionary spending limits in section 251(c) of the Balanced Budget and Emergency Deficit Control Act of 1985 [2 U.S.C. 901(c)]. (2) Exceptions This subsection shall not apply if a declara- tion of war by the Congress is in effect or if a joint resolution pursuant to section 258 of the Balanced Budget and Emergency Deficit Con- trol Act of 1985 [2 U.S.C. 907a] has been en- acted. (c) Maximum deficit amount point of order in Senate It shall not be in order in the Senate to con- sider any concurrent resolution on the budget

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Federal law — U.S. Code and appendices · legal_authorities

2 U.S.C. § 642 — Reports, summaries, and projections of Congressional budget actions

**(a) Legislation providing new budget authority or providing increase or decrease in revenues or tax expenditures** (1) Whenever a committee of either House reports to its House a bill or joint resolution, or committee amendment thereto, providing new budget authority (other than continuing appropriations) or providing an increase or decrease in revenues or tax expenditures for a fiscal year (or fiscal years), the report accompanying that bill or joint resolution shall contain a statement, or the committee shall make available such a statement in the case of an approved committee amendment which is not reported to its House, prepared after consultation with the Director of the Congressional Budget Office— (A) comparing the levels in such measure to the appropriate allocations in the reports submitted under [section 633(b) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title2-section633/b&num=0&edition=prelim) for the most recently agreed to concurrent resolution on the budget for such fiscal year (or fiscal years); (B) containing a projection by the Congressional Budget Office of how such measure will affect the levels of such budget authority, budget outlays, revenues, or tax expenditures under existing law for such fiscal year (or fiscal years) and each of the four ensuing fiscal years, if timely submitted before such report is filed; and (C) containing an estimate by the Congressional Budget Office of the level of new budget authority for assistance to State and local governments provided by such measure, if timely submitted before such report is filed. (2) Whenever a conference report is filed in either House and such conference report or any amendment reported in disagreement or any amendment contained in the joint statement

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Federal law — U.S. Code and appendices · legal_authorities

2 U.S.C. § 901 — Enforcing discretionary spending limits

**(a) Enforcement** (1) **Sequestration** — Within 15 calendar days after Congress adjourns to end a session there shall be a sequestration to eliminate a budget-year breach, if any, within any category. (2) **Eliminating a breach** — Each non-exempt account within a category shall be reduced by a dollar amount calculated by multiplying the enacted level of sequestrable budgetary resources in that account at that time by the uniform percentage necessary to eliminate a breach within that category. (3) **Military personnel** — If the President uses the authority to exempt any personnel account from sequestration under [section 905(f) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title2-section905/f&num=0&edition=prelim), each account within subfunctional category 051 (other than those military personnel accounts for which the authority provided under [section 905(f) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title2-section905/f&num=0&edition=prelim) has been exercised) shall be further reduced by a dollar amount calculated by multiplying the enacted level of non-exempt budgetary resources in that account at that time by the uniform percentage necessary to offset the total dollar amount by which outlays are not reduced in military personnel accounts by reason of the use of such authority. (4) **Part-year appropriations** — If, on the date specified in paragraph (1), there is in effect an Act making or continuing appropriations for part of a fiscal year for any budget account, then the dollar sequestration calculated for that account under paragraphs (2) and (3) shall be subtracted from— (A) the annualized amount otherwise available by law in that account under that or a subsequent part-year appropriation

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Federal law — U.S. Code and appendices · legal_authorities

2 U.S.C. § 901 — Enforcing discretionary spending limits

Page 241 TITLE 2—THE CONGRESS § 901 Budget shall each take such actions as may be nec- essary, within their respective authorities, promptly to carry out this order. SEC. 5. Effective Date. This order shall take effect upon enactment of the Omnibus Budget Reconciliation Act of 1993 [Aug. 10, 1993]. WILLIAM J. CLINTON. § 901. Enforcing discretionary spending limits (a) Enforcement (1) Sequestration Within 15 calendar days after Congress ad- journs to end a session there shall be a seques- tration to eliminate a budget-year breach, if any, within any category. (2) Eliminating a breach Each non-exempt account within a category shall be reduced by a dollar amount calculated by multiplying the enacted level of sequestrable budgetary resources in that ac- count at that time by the uniform percentage necessary to eliminate a breach within that category. (3) Military personnel If the President uses the authority to ex- empt any personnel account from sequestra- tion under section 905(f) of this title, each ac- count within subfunctional category 051 (other than those military personnel accounts for which the authority provided under section 905(f) of this title has been exercised) shall be further reduced by a dollar amount calculated by multiplying the enacted level of non-ex- empt budgetary resources in that account at that time by the uniform percentage nec- essary to offset the total dollar amount by which outlays are not reduced in military per- sonnel accounts by reason of the use of such authority. (4) Part-year appropriations If, on the date specified in paragraph (1), there is in effect an Act making or continuing appropriations for part of a fiscal year for any budget account, then the dollar sequestration calculated for that acco

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Federal law — U.S. Code and appendices · legal_authorities

2 U.S.C. § 907a — Suspension in event of war or low growth

**(a) Procedures in event of low-growth report** (1) **Trigger** — Whenever CBO issues a low-growth report under section 254(i) [[2 U.S.C. 904(i)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title2-section904/i&num=0&edition=prelim)], the Majority Leader of the House of Representatives may, and the Majority Leader of the Senate shall, introduce a joint resolution (in the form set forth in paragraph (2)) declaring that the conditions specified in section 254(i) are met and suspending the relevant provisions of this title,11 See References in Text note below. titles III and VI 1 of the Congressional Budget Act of 1974 [[2 U.S.C. 631](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title2-section631&num=0&edition=prelim) et seq.], and [section 1103 of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section1103&num=0&edition=prelim). (2) **Form of joint resolution** (A) The matter after the resolving clause in any joint resolution introduced pursuant to paragraph (1) shall be as follows: “That the Congress declares that the conditions specified in section 254(j) 1 of the Balanced Budget and Emergency Deficit Control Act of 1985 are met, and the implementation of the Congressional Budget and Impoundment Control Act of 1974, chapter 11 of title 31, United States Code, and part C of the Balanced Budget and Emergency Deficit Control Act of 1985 are modified as described in section 258(b) of the Balanced Budget and Emergency Deficit Control Act of 1985.” (B) The title of the joint resolution shall be “Joint resolution suspending certain provisions of law pursuant to section 258(a)(2) of the Balanced Budget and Emergency Deficit Control Act of 1985.”; and the joint resolution shall not contain any preamble. (3)

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Federal law — U.S. Code and appendices · legal_authorities

2 U.S.C. § 907a — Suspension in event of war or low growth

Page 277 TITLE 2—THE CONGRESS § 907a 1 See References in Text note below. ‘‘The terms ‘sequester’ and ‘sequestration’ (subject to section 902(a)(4) of this title) refer to or mean the can- cellation of new budget authority, unobligated bal- ances, obligated balances, new loan guarantee commit- ments, new direct loan obligations, and spending au- thority as defined in section 651(c)(2) of this title, and the reduction of obligation limitations.’’ Par. (9). Pub. L. 100–119, § 102(b)(5), added par. (9). Par. (10). Pub. L. 100–119, § 106(b), added par. (10). Par. (11). Pub. L. 100–119, § 102(b)(6), added par. (11). Par. (12). Pub. L. 100–119, § 102(b)(7), added par. (12). Pars. (13), (14). Pub. L. 100–119, § 102(b)(8), added pars. (13) and (14). Statutory Notes and Related Subsidiaries DEFINITION OF TERMS USED IN BALANCED BUDGET AND EMERGENCY DEFICIT CONTROL ACT OF 1985 Pub. L. 101–163, title III, § 315, Nov. 21, 1989, 103 Stat. 1066, provided that: ‘‘Effective in the case of this Act and any subsequent Act making appropriations for the Legislative Branch, for purposes of the Balanced Budg- et and Emergency Deficit Control Act of 1985 (Public Law 99–177), as amended [see Short Title note set out under section 900 of this title], or any other Act which requires a uniform percentage reduction in accounts in this Act and any subsequent Act making appropria- tions for the Legislative Branch, the accounts under the general heading ‘Senate’, and the accounts under the general heading ‘House of Representatives’, shall each be considered to be one appropriation account and one ‘program, project, and activity’.’’ Pub. L. 100–202, § 101(i) [title III, § 306], Dec. 22, 1987, 101 Stat. 1329–290, 1329–309, provided that: ‘‘Hereafter, for purposes of the Balanced

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 1 — Tax imposed

**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of— (1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and (2) every surviving spouse (as defined in section 2(a)), a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000. **(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000. **(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 1 — Tax imposed

Page 25 TITLE 26—INTERNAL REVENUE CODE § 1 1 Section catchline amended by Pub. L. 95–30 without cor- responding amendment of analysis. 2014—Pub. L. 113–295, div. A, title II, § 221(a)(12)(A), Dec. 19, 2014, 128 Stat. 4038, struck out part VII ‘‘Envi- ronmental tax’’. 1989—Pub. L. 101–234, title I, § 102(a), Dec. 13, 1989, 103 Stat. 1980, repealed Pub. L. 100–360, § 111, and provided that the provisions of law amended by such section are restored or revived as if such section had not been en- acted, see 1988 Amendment note below. 1988—Pub. L. 100–360, title I, § 111(c), July 1, 1988, 102 Stat. 697, added part VIII ‘‘Supplemental medicare pre- mium’’. 1986—Pub. L. 99–499, title V, § 516(b)(5), Oct. 17, 1986, 100 Stat. 1771, added part VII. 1976—Pub. L. 94–455, title XIX, § 1901(b)(2), Oct. 4, 1976, 90 Stat. 1792, struck out part V ‘‘Tax surcharge’’. 1969—Pub. L. 91–172, title III, § 301(b)(1), Dec. 30, 1969, 83 Stat. 585, added part VI. 1968—Pub. L. 90–364, title I, § 102(d), June 28, 1968, 82 Stat. 259, added part V. PART I—TAX ON INDIVIDUALS Sec. 1. Tax imposed. 2. Definitions and special rules. 3. Tax tables for individuals having taxable in- come of less than $20,000.1 [4. Repealed.] 5. Cross references relating to tax on individ- uals. Editorial Notes AMENDMENTS 1976—Pub. L. 94–455, title V, § 501(c)(1), Oct. 4, 1976, 90 Stat. 1559, substituted ‘‘Tax tables for individuals hav- ing taxable income of less than $20,000’’ for ‘‘Optional tax tables for individuals’’ in item 3 and struck out item 4 relating to rules for optional tax. 1969—Pub. L. 91–172, title VIII, § 803(d)(9), Dec. 30, 1969, 83 Stat. 685, substituted ‘‘Definitions and special rules’’ and ‘‘Optional tax tables for individuals’’ for ‘‘Tax in case of joint return or return

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