Section 1441(c), relating to exceptions from withholding of tax on nonresident aliens, is amended by adding the following new paragraph:
“Payments by the United States. No deduction or withholding under subsection(a) shall be required in case of amounts paid to a nonresident alien, individual who is employed by the United States or any agency thereof, other than American Samoa or any agency thereof.”
History: 1963, PL 8-1; 1965, PL 9-21; 1966, PL 9-52; 1969, PL 11-45; 1970, PL 11-134.