§ 3221. Rate of tax
3,848 words·~17 min read·
/usc/title-26/section-3221A 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 every employer an excise tax, with respect to having individuals in his employ, equal to the applicable percentage of compensation paid during any calendar year by such employer for services rendered to such employer. 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 3111 for the calendar year.
(b)Tier 2 tax In addition to other taxes, there is hereby imposed on every employer an excise tax, with respect to having individuals in his employ, equal to the percentage determined under section 3241 for any calendar year of the compensation paid during such calendar year by such employer for services rendered to such employer.
(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. 433; Aug. 31, 1954, ch. 1164, pt. II, § 206(a), 68 Stat. 1040; Pub. L. 86–28, pt. II, § 201(d), May 19, 1959, 73 Stat. 29; Pub. L. 88–133, title II, § 202, Oct. 5, 1963, 77 Stat. 221; Pub. L. 89–97, title I, §§ 105(b)(3), 111(c)(3), July 30, 1965, 79 Stat. 335, 342; Pub. L. 89–212, §§ 4, 5(c), Sept. 29, 1965, 79 Stat. 861, 862; Pub. L. 89–699, title III, § 301(c), (e), Oct. 30, 1966, 80 Stat. 1078; Pub. L. 89–700, title III, §§ 301(iii), (v), (vi), 302, Oct. 30, 1966, 80 Stat. 1088, 1089;
Pub. L. 91–215, § 5(a), (b)(1), Mar. 17, 1970, 84 Stat. 71; Pub. L. 93–69, title I, § 102(d)–(f), July 10, 1973, 87 Stat. 162, 163; Pub. L. 93–445, title V, § 501, Oct. 16, 1974, 88 Stat. 1359; Pub. L. 94–93, title II, § 203, Aug. 9, 1975, 89 Stat. 466; Pub. L. 94–455, title XIX, §§ 1903(a)(9), 1906(b)(13)(G), Oct. 4, 1976, 90 Stat. 1808, 1835; Pub. L. 97–34, title VII, § 741(c), Aug. 13, 1981, 95 Stat. 347; Pub. L. 98–76, title II, §§ 211(b), 222, Aug. 12, 1983, 97 Stat. 419, 420;
Pub. L. 100–203, title IX, § 9032(a), Dec. 22, 1987, 101 Stat. 1330–296; Pub. L. 101–508, title V, § 5125(c), Nov. 5, 1990, 104 Stat. 1388–286; Pub. L. 107–90, title II, §§ 203(b), 204(a), Dec. 21, 2001, 115 Stat. 891; Pub. L. 111–147, title I, § 101(d)(1), Mar. 18, 2010, 124 Stat. 74; Pub. L. 113–295, div. A, title II, § 221(a)(100)(C), Dec. 19, 2014, 128 Stat. 4052; Pub. L. 115–141, div. U, title IV, § 401(b)(36), Mar. 23, 2018, 132 Stat. 1204.)
Connections27 cite this · traces to 13
Cited by 27 sections · top 17
U.S. Code
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 89–97
- Public Law 89–212
- Public Law 86–26
- Public Law 91–215
- 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 94–93To provide that certain unemployment compensation funds may be used for repayable loans to the Virgin Islands
- Public Law 415
- Public Law 95–216To amend the Social Security Act and the Internal Revenue Code of 1954 to strengthen the financing of the social security system, and for other purposes
- 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 94–455To reform the tax laws of the United States
Traces to 13 documents
public-private-law
96 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 433
- Aug. 31, 1954, ch. 1164
- 68 Stat. 1040
- Pub. L. 86–28
- 73 Stat. 29
- Pub. L. 88–133, title II, § 202
- 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(c)
- 80 Stat. 1078
- Pub. L. 89–700, title III
- 80 Stat. 1088
- Pub. L. 91–215, § 5(a)
- 84 Stat. 71
- Pub. L. 93–69, title I, § 102(d)
- 87 Stat. 162
- Pub. L. 93–445, title V, § 501
- 88 Stat. 1359
- Pub. L. 94–93, title II, § 203
- 89 Stat. 466
- Pub. L. 94–455, title XIX
- 90 Stat. 1808
- Pub. L. 97–34, title VII, § 741(c)
- 95 Stat. 347
- Pub. L. 98–76, title II
- 97 Stat. 419
- Pub. L. 100–203, title IX, § 9032(a)
- 101 Stat. 1330–296
- Pub. L. 101–508, title V, § 5125(c)
- 104 Stat. 1388–286
- Pub. L. 107–90, title II
- 115 Stat. 891
- Pub. L. 111–147, title I, § 101(d)(1)
- 124 Stat. 74
- 128 Stat. 4052
- 132 Stat. 1204
+ 56 more
Citation graph
cites case law
§ 3221
Rate of tax
Stat.×15
U.S.C.×7
Fed. Reg.×5
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 433
ActAug. 31, 1954, ch. 1164
Cites 109 · showing 12Cited by 27 across 3 sources