Code Section 3402

Code Section	Effective Date	Name of Act	Name of Provision	10yr Revenue Estimate ($millions)
3402(t)	12/31/2011	Three Percent Withholding Repeal and Job Creation Act of 2011	Repeal of Imposition of Three Percent Withholding on Certain Payments Made to Vendors by Government Entities	-11,194
3402(t)	2/17/2009	The American Recovery and Reinvestment Act of 2009 (Public Law 111-5)	Delay in implementation of withholding tax on government contractors	-291

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Repeal of Imposition of Three-Percent Withholding on Certain Payments Made to Vendors by Government Entities

Explanation of Provision

Under the proposal, section 3402(t) enacted under section 511 of TIPRA, is repealed.

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Delay in implementation of withholding tax on government contractors

Explanation of Provision