83 STAT. ]
PUBLIC LAW 91-172-DEC. 30, 1969
(5) The table of sections for subchapter A of chapter 68 is amended by striking out: "Sec. 6651. Failure to file tax return."
and inserting in lieu thereof: "Sec. 6651. Failure to file tax return or pay tax."
(6) Section 6653(d) (relating to penalty for failure to pay tax if fraud assessed) is amended by adding "or pay tax " after "such return", (d) EFFECTIVE DATES.—The amendments made by subsections (a) and (c) shall apply with respect to returns the date prescribed by law (without regard to any extension of time) for filing of which is after December 81, 1969, and with respect to notices and demands for payment of tax made after December 31, 1969. The amendment made by subsection (b) shall apply with respect to deposits the time for making of which is after December 31, 1969. SEC. 944. DECLARATIONS OF ESTIMATED TAX BY FARMERS. (a) RETURN AS DECLARATION OR XVMENDMENT.—Section 6015(f) (relating to return considered as declaration or amendment) is amended by striking out "February 15" and inserting in lieu thereof "March 1". (b) EFFECTIVE DATE.—The amendment made by subsection (a) shall apply with respect to taxable years beginning after December 31, 1968. SEC. 945. PORTION OF SALARY, WAGES, OR OTHER INCOME EXEMPT FROM LEVY. (a) IN GENERAL.—Section 6334(a) (relating to enumeration of property exempt from levy) is amended by adding at the end thereof the following new paragraph:
68A Stat. 822. 26 USC 6653.
esA Stat. 738.
68A Stat. 784;
" (8) SALARY, WAGES, OR OTHER INCOME.—If the taxpayer is
required by judgment of a court of competent jurisdiction, entered prior to the date of levy, to contribute to the support of his minor children, so much of his salary, wages, or other income as is necessary to comply with such judgment." (b) EFFECTIVE DATE.—The amendment made by subsection (a) shall apply with respect to levies made 30 days or more after the date of the enactment of this Act. SEC. 946. INTERESTS AND PENALTIES IN CASE OF CERTAIN TAXABLE YEARS. (a) lNTEin:sT ox T'NDERPAY^IENT.—Notwithstanding section 6601 of the Internal Revenue Code of 1954, in the case of any taxable year ^6 USC eeoi. ending before the date of the enactment of this Act, no interest on any underpayment of tax, to the extent such underpayment is attributable to the amendments made by this Act, shall be assessed or collected for any period before the 90th day after such date. (b) DECLARATIONS OF ESTIMATED TAX.—In the case of a taxable year beginning before the date of the enactment of this Act, if any taxpayer is required to make a declaration or amended declaration of estimated tax, or to pay any amount or additional amount of estimated tax, by reason of the amendments made by this Act, such amount or additional amount shall be paid ratably on or before each of the remaining installment dates for the taxable year beginning with the first installment date on or after the 30th day after such date of enactment. With respect to any declaration or payment of estimated tax before such first installment date, sections 6015, 6154, 6654, and 82 Stat. leo.