§ 3211. Rate of tax

2,722 words·~12 min read·/usc/title-26/section-3211

A 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 representative a tax equal to the applicable percentage of the compensation received during any calendar year by such employee representative for services rendered by such employee representative. 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 and subsections

(a)and

(b)of section 3111 for the calendar year.

(b)Tier 2 tax In addition to other taxes, there is hereby imposed on the income of each employee representative 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 representative for services rendered by such employee representative.

(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. 432; Aug. 31, 1954, ch. 1164, pt. II, § 206(a), 68 Stat. 1040; Pub. L. 86–28, pt. II, § 201(c), May 19, 1959, 73 Stat. 29; Pub. L. 88–133, title II, § 201, Oct. 5, 1963, 77 Stat. 221; Pub. L. 89–97, title I, §§ 105(b)(2), 111(c)(2), July 30, 1965, 79 Stat. 335, 342; Pub. L. 89–212, §§ 4, 5(b), Sept. 29, 1965, 79 Stat. 861; Pub. L. 89–699, title III, § 301 (b), (d), Oct. 30, 1966, 80 Stat. 1078; Pub. L. 89–700, title III, § 301(v), (vi), Oct. 30, 1966, 80 Stat. 1088, 1089;

Pub. L. 91–215, § 4, Mar. 17, 1970, 84 Stat. 70; Pub. L. 93–69, title I, § 102(c), July 10, 1973, 87 Stat. 162; Pub. L. 94–93, title II, § 202, Aug. 9, 1975, 89 Stat. 466; Pub. L. 94–455, title XIX, § 1903(a)(8), Oct. 4, 1976, 90 Stat. 1807; Pub. L. 97–34, title VII, § 741(b), Aug. 13, 1981, 95 Stat. 347; Pub. L. 98–76, title II, §§ 211(c), 223, Aug. 12, 1983, 97 Stat. 419, 421; Pub. L. 101–508, title V, § 5125(b), Nov. 5, 1990, 104 Stat. 1388–285; Pub. L. 107–90, title II, §§ 203(a), 204(b), Dec. 21, 2001, 115 Stat. 891;

Pub. L. 113–295, div. A, title II, § 221(a)(100)(B), Dec. 19, 2014, 128 Stat. 4052.)

Connections19 cite this · traces to 7

Cited by 19 sections · top 13

statutes-at-large