; or , and by inserting after paragraph (23) the following new paragraph: (24) any compensation which is excludable from the gross income of the employee under section 139J. . (c) Wage withholding Section 3401(a) of the Internal Revenue Code of 1986 is amended by striking or at the end of paragraph (22), by striking the period at the end of paragraph (23) and inserting , or , and by inserting after paragraph (23) the following new paragraph: (24) for compensation which is excludable from the gross income of the employee under section 139J. . (d) Effective date The amendments made by this section shall apply to compensation for services after the date of the enactment of this Act.