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.