§ 3201. Rate of tax
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/usc/title-26/section-3201A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Tier 1 tax In addition to other taxes, there is hereby imposed on the income of each employee a tax equal to the applicable percentage of the compensation received during any calendar year by such employee for services rendered by such employee. For purposes of the preceding sentence, the term “applicable percentage” means the percentage equal to the sum of the rates of tax in effect under subsections
(a)and
(b)of section 3101 for the calendar year.
(b)Tier 2 tax In addition to other taxes, there is hereby imposed on the income of each employee a tax equal to the percentage determined under section 3241 for any calendar year of the compensation received during such calendar year by such employee for services rendered by such employee.
(c)Cross reference For application of different contribution bases with respect to the taxes imposed by subsections
(a)and (b), see section 3231(e)(2).
(Aug. 16, 1954, ch. 736, 68A Stat. 431; Aug. 31, 1954, ch. 1164, pt. II, § 206(a), 68 Stat. 1040; Pub. L. 86–28, pt. II, § 201(a), May 19, 1959, 73 Stat. 28; Pub. L. 88–133, title II, § 201, Oct. 5, 1963, 77 Stat. 221; Pub. L. 89–97, title I, §§ 105(b)(1), 111(c)(1), July 30, 1965, 79 Stat. 335, 342; Pub. L. 89–212, §§ 4, 5(a), Sept. 29, 1965, 79 Stat. 861; Pub. L. 89–699, title III, § 301(a), Oct. 30, 1966, 80 Stat. 1078; Pub. L. 89–700, title III, § 301(v), (vi), Oct. 30, 1966, 80 Stat. 1088, 1089;
Pub. L. 93–69, title I, § 102(a), July 10, 1973, 87 Stat. 162; Pub. L. 94–93, title II, § 201, Aug. 9, 1975, 89 Stat. 466; Pub. L. 94–455, title XIX, § 1903(a)(6), Oct. 4, 1976, 90 Stat. 1807; Pub. L. 97–34, title VII, § 741(a), Aug. 13, 1981, 95 Stat. 347; Pub. L. 98–76, title II, §§ 211(a), 221, Aug. 12, 1983, 97 Stat. 419, 420; Pub. L. 100–203, title IX, § 9031(a), Dec. 22, 1987, 101 Stat. 1330–296; Pub. L. 101–508, title V, § 5125(a), Nov. 5, 1990, 104 Stat. 1388–285; Pub. L. 107–90, title II, § 204(c), Dec. 21, 2001, 115 Stat. 892;
Pub. L. 113–295, div. A, title II, § 221(a)(100)(A), Dec. 19, 2014, 128 Stat. 4052.)
Connections91 cite this · traces to 8
Cited by 91 sections · top 45
U.S. Code
- § 1Tax imposed
- § 231Definitions
- § 1395bOption to individuals to obtain other health insurance protection
- § 3402Income tax collected at source
- § 231nRailroad Retirement Account
- § 430Adjustment of contribution and benefit base
- § 6652Failure to file certain information returns, registration statements, etc.
- § 358Contributions
- § 6051Receipts for employees
- § 3231Definitions
- § 231eLump sum payments
- § 6053Reporting of tips
- § 3221Rate of tax
- § 3211Rate of tax
- § 1207State operation
- § 3202Deduction of tax from compensation
- § 231n–1Social Security Equivalent Benefit Account
- § 7508AAuthority to postpone certain deadlines by reason of Federally declared disaster, significant fire, or terroristic or military actions
- § 231f–1Annual actuarial report
statutes-at-large
- Public Law 107–90To modernize the financing of the railroad retirement system and to provide enhanced benefits to employees and beneficiaries
- Public Law 89–695
- Public Law 95–595To amend the Budget and Accounting Procedures Act of 1950 to require that the Comptroller General provide for a financial audit with respect to pension plans for officers and employees of the Federal Government and its agencies and instrumentalities, to require that an annual report, including a fin
- Public Law 89–97
- Public Law 93–236
- Public Law 88–133
- Public Law 89–212
- Public Law 86–26
- Public Law 93–69
- Public Law 93–443To impose overall limitations on campaign expenditures and political contributions; to provide that each candidate for Federal office shall designate a principal campaign committee; to provide for a single reporting responsibility with respect to receipts and expenditures by certain political commit
- Public Law 88–272
- Private Law 91–242
- Private Law 89–114
- Public Law 94–93To provide that certain unemployment compensation funds may be used for repayable loans to the Virgin Islands
- Public Law 99–272To provide for reconciliation pursuant to section 2 of the first concurrent resolution on the budget for fiscal year 1986 (S
- Public Law 97–35To provide for reconciliation pursuant to section 301 of the first concurrent resolution on the budget for the fiscal year 1982
- Public Law 97–123To amend the Omnibus Reconciliation Act of 1981 to restore minimum benefits under the Social Security Act
- Public Law 97–34To amend the Internal Revenue Code of 1954 to encourage economic growth through reduction of the tax rates for individual taxpayers, acceleration of capital cost recovery of investment in plant, equipment, and real property, and incentives for savings, and for other purposes
- Public Law 97–468Making technical corrections to the Natural Gas Pipeline Safety Act of 1968 and the Hazardous Liquid Pipeline Safety Act of 1979, and for other purposes
- Public Law 101–508To provide for reconciliation pursuant to section 4 of the concurrent resolution on the budget for fiscal year 1991
- Public Law 98–76To amend the Railroad Retirement Act of 1974 and the Railroad Retirement Tax Act to assure sufficient resources to pay current and future benefits under the Railroad Retirement Act of 1974, to make technical changes, and for other purposes
- Public Law 98–21To assure the solvency of the Social Security Trust Funds, to reform the medicare reimbursement of hospitals, to extend the Federal supplemental compensation program, and for other purposes
- Public Law 100–201To authorize the acceptance of a donation of land for addition to Big Bend National Park, in the State of Texas
- Public Law 94–455To reform the tax laws of the United States
register
statute-compilations
78 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 431
- Aug. 31, 1954, ch. 1164
- 68 Stat. 1040
- Pub. L. 86–28
- 73 Stat. 28
- Pub. L. 88–133, title II, § 201
- 77 Stat. 221
- Pub. L. 89–97, title I
- 79 Stat. 335
- Pub. L. 89–212
- 79 Stat. 861
- Pub. L. 89–699, title III, § 301(a)
- 80 Stat. 1078
- Pub. L. 89–700, title III, § 301(v)
- 80 Stat. 1088
- Pub. L. 93–69, title I, § 102(a)
- 87 Stat. 162
- Pub. L. 94–93, title II, § 201
- 89 Stat. 466
- Pub. L. 94–455, title XIX, § 1903(a)(6)
- 90 Stat. 1807
- Pub. L. 97–34, title VII, § 741(a)
- 95 Stat. 347
- Pub. L. 98–76, title II
- 97 Stat. 419
- Pub. L. 100–203, title IX, § 9031(a)
- 101 Stat. 1330–296
- Pub. L. 101–508, title V, § 5125(a)
- 104 Stat. 1388–285
- Pub. L. 107–90, title II, § 204(c)
- 115 Stat. 892
- 128 Stat. 4052
- Pub. L. 107–90
- Pub. L. 101–508
- Pub. L. 100–203
- Pub. L. 98–76, § 221
- Pub. L. 98–76, § 211(a)
- Pub. L. 97–34
- Pub. L. 94–455
+ 38 more
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§ 3201
Rate of tax
U.S.C.×51
Stat.×38
Fed. Reg.×1
Stat. Comp.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 431
ActAug. 31, 1954, ch. 1164
Stat.68 Stat. 1040
Cites 86 · showing 12Cited by 91 across 4 sources