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SECTION 1. PURPOSE with the Internal Revenue

Section 3111(a) of the Code (employer’s share of the Old Age, Survivors, and Disability Insurance (social security) portion of FICA tax), section 3111(b) of the Code (employer’s share of the Hospital Insurance (Medicare) portion of FICA tax), section 3221(a) of the Code (employer’s share of the social security and Medicare portions of

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  Disability, Survivors, Old age

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