§ 3301. Rate of tax
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/usc/title-26/section-3301A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
(Aug. 16, 1954, ch. 736, 68A Stat. 439; Pub. L. 86–778, title V, § 523(a), Sept. 13, 1960, 74 Stat. 980; Pub. L. 87–6, § 14(a), Mar. 24, 1961, 75 Stat. 16; Pub. L. 88–31, § 2(a), May 29, 1963, 77 Stat. 51; Pub. L. 91–373, title III, § 301(a), Aug. 10, 1970, 84 Stat. 713; Pub. L. 92–329, § 2(a), June 30, 1972, 86 Stat. 398; Pub. L. 94–455, title XIX, § 1903(a)(11), Oct. 4, 1976, 90 Stat. 1808; Pub. L. 94–566, title II, § 211(b), Oct. 20, 1976, 90 Stat. 2676; Pub. L. 97–248, title II, § 271(b)(1), (c)(1), Sept. 3, 1982, 96 Stat. 554, 555;
Pub. L. 99–514, title XVIII, § 1899A(42), Oct. 22, 1986, 100 Stat. 2960; Pub. L. 100–203, title IX, § 9153(a), Dec. 22, 1987, 101 Stat. 1330–326; Pub. L. 101–508, title XI, § 11333(a), Nov. 5, 1990, 104 Stat. 1388–470; Pub. L. 102–164, title IV, § 402, Nov. 15, 1991, 105 Stat. 1061; Pub. L. 103–66, title XIII, § 13751, Aug. 10, 1993, 107 Stat. 664; Pub. L. 105–34, title X, § 1035, Aug. 5, 1997, 111 Stat. 937; Pub. L. 110–140, title XV, § 1501(a), Dec. 19, 2007, 121 Stat. 1800;
Pub. L. 110–343, div. B, title IV, § 404(a), Oct. 3, 2008, 122 Stat. 3860; Pub. L. 111–92, § 10(a), Nov. 6, 2009, 123 Stat. 2988; Pub. L. 115–141, div. U, title IV, § 401(b)(37), Mar. 23, 2018, 132 Stat. 1204.)
Connections109 cite this · traces to 5
Cited by 109 sections · top 60
U.S. Code
- § 3304Approval of State laws
- § 1302Pension Benefit Guaranty Corporation
- § 503State laws
- § 3306Definitions
- § 1395bOption to individuals to obtain other health insurance protection
- § 1101Employment security administration account
- § 1105Extended unemployment compensation account
- § 4001
- § 3302Credits against tax
- § 1452Federal Home Loan Mortgage Corporation
- § 49dAppropriations; certification for payment to States
- § 6157Payment of Federal unemployment tax on quarterly or other time period basis
statutes-at-large
- Public Law 91–351
- Public Law 88–31
- Public Law 86–778
- Public Law 92–328
- Public Law 91–370
- Public Law 88–171
- Public Law 87–6
- Public Law 98–601To amend the Tax Equity and Fiscal Responsibility Act of 1982 with respect to the effect of the 1985 increase in the Federal unemployment tax rate on certain small business provisions contained in State unemployment compensation laws
- Public Law 91–50
- Private Law 88–244
- Public Law 92–211
- 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 101–508To provide for reconciliation pursuant to section 4 of the concurrent resolution on the budget for fiscal year 1991
- Public Law 94–566To require States to extend unemployment compensation coverage to certain previously uncovered workers; to increase the amount of the wages subject to the Federal unemployment tax; to increase the rate of such tax; and for other purposes
- Public Law 110–252Making appropriations for military construction, the Department of Veterans Affairs, and related agencies for the fiscal year ending September 30, 2008, and for other purposes
- Public Law 111–92To amend the Supplemental Appropriations Act, 2008 to provide for the temporary availability of certain additional emergency unemployment compensation, and for other purposes
- Public Law 102–164To provide a program of emergency unemployment compensation, and for other purposes
- Public Law 97–248To provide for tax equity and fiscal responsibility, and for other purposes
- Public Law 110–343To provide authority for the Federal Government to purchase and insure certain types of troubled assets for the purposes of providing stability to and preventing disruption in the economy and financial system and protecting taxpayers, to amend the Internal Revenue Code of 1986 to provide incentives
- 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 110–140To move the United States toward greater energy independence and security, to increase the production of clean renewable fuels, to protect consumers, to increase the efficiency of products, buildings, and vehicles, to promote research on and deploy greenhouse gas capture and storage options, and to
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- NoticesDEPARTMENT OF LABOR
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- Rules and RegulationsFinal rule
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Traces to 5 documents
79 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 439
- Pub. L. 86–778, title V, § 523(a)
- 74 Stat. 980
- Pub. L. 87–6, § 14(a)
- 75 Stat. 16
- Pub. L. 88–31, § 2(a)
- 77 Stat. 51
- Pub. L. 91–373, title III, § 301(a)
- 84 Stat. 713
- Pub. L. 92–329, § 2(a)
- 86 Stat. 398
- Pub. L. 94–455, title XIX, § 1903(a)(11)
- 90 Stat. 1808
- Pub. L. 94–566, title II, § 211(b)
- 90 Stat. 2676
- Pub. L. 97–248, title II, § 271(b)(1)
- 96 Stat. 554
- Pub. L. 99–514, title XVIII, § 1899A(42)
- 100 Stat. 2960
- Pub. L. 100–203, title IX, § 9153(a)
- 101 Stat. 1330–326
- Pub. L. 101–508, title XI, § 11333(a)
- 104 Stat. 1388–470
- Pub. L. 102–164, title IV, § 402
- 105 Stat. 1061
- Pub. L. 103–66, title XIII, § 13751
- 107 Stat. 664
- Pub. L. 105–34, title X, § 1035
- 111 Stat. 937
- Pub. L. 110–140, title XV, § 1501(a)
- 121 Stat. 1800
- Pub. L. 110–343, div. B, title IV, § 404(a)
- 122 Stat. 3860
- Pub. L. 111–92, § 10(a)
- 123 Stat. 2988
- 132 Stat. 1204
- Pub. L. 111–92
- Pub. L. 110–343, § 404(a)(1)
- Pub. L. 110–343, § 404(a)(2)
+ 39 more
Citation graph
cites case law
§ 3301
Rate of tax
Stat.×40
Fed. Reg.×26
U.S.C.×21
Bills×19
C.F.R.×3
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 439
Pub. L.Pub. L. 86–778, title V, § 523(a)
Stat.74 Stat. 980
Pub. L.Pub. L. 87–6, § 14(a)
Cites 84 · showing 10Cited by 109 across 5 sources