Tier 2 portion
For purposes of subparagraph (A)—
(i) After 1984
(i)After 1984#
With respect to compensation paid after 1984, the tier 2 portion shall be the taxes imposed by sections 3201(b), 3211(b), and 3221(b).
(ii)After September 30, 1981 , and before 1985#
With respect to compensation paid before 1985 for services rendered after September 30, 1981 , the tier 2 portion shall be—
(I) so much of the tax imposed by section 3201 as is determined at the 2 percent rate, and
(II) so much of the taxes imposed by sections 3211 and 3221 as is determined at the 11.75 percent rate.
(ii)(I)#
so much of the tax imposed by section 3201 as is determined at the 2 percent rate, and
(ii)(II)#
so much of the taxes imposed by sections 3211 and 3221 as is determined at the 11.75 percent rate.
(iii)Before October 1, 1981#
With respect to compensation paid for services rendered during any period before October 1, 1981 , the tier 2 portion shall be the excess (if any) of—
(I) the tax imposed for such period by section 3201, 3211, or 3221, as the case may be (other than any tax imposed with respect to man-hours), over
(II) the tax which would have been imposed by such section for such period had the rates of the comparable taxes imposed by chapter 21 for such period applied under such section.
(iii)(I)#
the tax imposed for such period by section 3201, 3211, or 3221, as the case may be (other than any tax imposed with respect to man-hours), over
(iii)(II)#
the tax which would have been imposed by such section for such period had the rates of the comparable taxes imposed by chapter 21 for such period applied under such section.