PUBLIC LAWS-CH. 666 -AUG. 10, 1939 by him after December 31, 1936, with respect to employment (as Post, p. 1384 . defined in section 1426 (b)) after such date: "(1) With respect to wages received during the calendar years 1939, 1940, 1941, and 1942, the rate shall be 1 per centum. "(2) With respect to wages received during the calendar years 1943, 1944, and 1945, the rate shall be 2 per centum. "(3) With respect to wages received during the calendar years 1946, 1947, and 1948, the rate shall be 21/2 per centum. "(4) With respect to wages received after December 31, 1948, the rate shall be 3 per centum." Deduction of tax SEO. 602. (a) Section 1401 (c) of the Internal Revenue Code is frotm waes. amended to read as follows: LR.§ 1401(). " (C) ADJUSTMENTs.-If more or less than the correct amount of tax Adjustments. imposed by section 1400 is paid with respect to any payment of remu- neration, proper adjustments, with respect both to the tax and the amount to be deducted, shall be made, without interest, in such man- ner and at such times as may be prescribed by regulations made under this subchapter." (b) Such section 1401 is further amended by adding at the end thereof the following new subsection: Specialrefund. "(d) SPECIAL REF'UND.-If by reason of an employee rendering service for more than one employer during any calendar year after the calendar year 1939, the wages of the employee with respect to employment during such year exceed $3,000, the employee shall be entitled to a refund of any amount of tax, with respect to such wages, imposed by section 1400, deducted from such wages and paid to the collector, which exceeds the tax with respect to the first $3,000 of such wages paid. Refund under this section may be made in accordance with the provisions of law applicable in the case of erroneous or illegal collection of the tax; except that no such refund shall be made unless (1) the employee makes a claim, establishing his right thereto, after the calendar year in which the employment was performed with respect to which refund of tax is claimed, and (2) such claim is made within two years after the calendar year in which the wages are paid with respect to which refund of tax is claimed. No interest shall be allowed or paid with respect to any such refund." Ante, p. 175. SEO. 603. Part I of subchapter A of chapter 9 of the Internal Reve- 1.RC.I1400- 1402. nue Code is amended by adding at the end thereof the following new section: "SEC. 1403. RECEIPTS FOR EMPLOYEES. Requirement. "(a) REQUIREMENT.- Every employer shall furnish to each of his employees a written statement or statements, in a form suitable for retention by the employee, showing the wages paid by him to the employee after December 31, 1939. Each statement shall cover a calendar year, or one, two, three, or four calendar quarters, whether or not within the same calendar year, and shall show the name of the employer, the name of the employee, the period covered by the statement, the total amount of wages paid within such period, and the amount of the tax imposed by section 1400 with respect to such wages. Each statement shall be furnished to the employee not later than the last day of the second calendar month following the period covered by the statement, except that, if the employee leaves the employ of the employer, the final statement shall be furnished on the day on which the last payment of wages is made to the employee. The employer may, at his option, furnish such a statement to any employee at the time of each payment of wages to the employee dur- ing any calendar quarter, in lieu of a statement covering such quar- ter; and, in such case, the statement may show the date of payment of the wages, in lieu of the period covered by the statement. 1382 [53 STAT.