CODIFICATION OF INTERNAL REVENUE LAWS Part II-Tax on Employee Representatives SEC. 1510. RATE OF TAX. In addition to other taxes, there shall be levied, collected, and paid upon the income of each employee representative a tax equal to the following percentages of so much of the compensation of such employee representative as is not in excess of $300 for any calendar month earned by him after the effective date of this subchapter: 1. With respect to compensation earned during the calendar year 1939, the rate shall be 51/2 per centum; 2. With respect to compensation earned during the calendar years 1940, 1941, and 1942, the rate shall be 6 per centum; 3. With respect to compensation earned during the calendar years 1943, 1944, and 1945, the rate shall be 61/2 per centum; 4. With respect to compensation earned during the calendar years 1946, 1947, and 1948, the rate shall be 7 per centum; 5. With respect to compensation earned after December 31, 1948, the rate shall be 71/2 per centum. SEC. 1511. DETERMINATION OF COMPENSATION. The compensation of an employee representative for the purpose of ascertaining the tax thereon shall be determined in the same manner and with the same effect as if the employee organization by which such employee representative is employed were an employer as defined in section 1532 (a). SEC. 1512. NON-DEDUCTIBILITY OF TAX FROM NET INCOME. For the purposes of the income tax imposed by chapter 1 or by any Act of Congress in substitution therefor, the taxes imposed by section 1510 shall not be allowed as a deduction to the taxpayer in computing his net income. Part III-Tax on Employers SEC. 1520. RATE OF TAX. In addition to other taxes, every employer shall pay an excise tax, with respect to having individuals in his employ, equal to the follow- ing percentages of so much of the compensation as is not in excess of $300 for any calendar month paid by him to any employee for services rendered to him after December 31, 1936: Provided, however, That if an employee is paid compensation by more than one employer with respect to any such calendar month, the tax imposed by this section shall apply to not more than $300 of the aggregate compensation paid to said employee by all said employers with respect to such calendar month, and each such employer shall be liable for that proportion of the tax with respect to such compensation which his payment to the employee with respect to such calendar month bears to the aggregate compensation paid to such employee by all employers with respect to such calendar month: 1. With respect to compensation paid to employees for services rendered during the calendar year 1939, the rate shall be 23/ per centum; 2. With respect to compensation paid to employees for services rendered during the calendar years 1940, 1941, and 1942, the rate shall be 3 per centum; 3. With respect to compensation paid to employees for services rendered during the calendar years 1943, 1944, and 1945, the rate shall be 31/4 per centum; 4. With respect to compensation paid to employees for services rendered during the calendar years 1946, 1947, and 1948, the rate shall be 3/2 per centum; 5. With respect to compensation paid to employees for services rendered after December 31, 1948, the rate shall be 3:/4 per centum. 180
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