United States Code
26 U.S.C. § 3101
Rate of tax
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Sign in to follow →Bills that would change it 31
- HR 3517 Social Security Enhancement and Protection Act of 2025 Amends · introduced · 119th Congress
- S 1690 Medicare and Social Security Fair Share Act Amends 3101(b) · introduced · 119th Congress
- HR 3271 Medicare and Social Security Fair Share Act Amends 3101(b) · introduced · 119th Congress
- HR 3481 FAMILY Act Amends · introduced · 118th Congress
- HR 671 Social Security Enhancement and Protection Act of 2023 Amends · introduced · 118th Congress
- HR 4535 Medicare and Social Security Fair Share Act Amends 3101(b) · introduced · 118th Congress
- S 1714 FAMILY Act Amends · introduced · 118th Congress
- S 1174 Medicare and Social Security Fair Share Act Amends 3101(b) · introduced · 118th Congress
- HR 9655 Medicare for America Act of 2019 Amends 3101(b)(2) · introduced · 117th Congress
- HR 8862 PRO–LIFE Act of 2022 Amends · introduced · 117th Congress
- HR 5050 Social Security Enhancement and Protection Act of 2021 Amends · introduced · 117th Congress
- HR 4289 WISH Act Amends · introduced · 117th Congress
- HR 804 FAMILY Act Amends · introduced · 117th Congress
- S 248 FAMILY Act Amends · introduced · 117th Congress
- HR 5392 Social Security Enhancement and Protection Act of 2019 Amends · introduced · 116th Congress
- HR 2452 Medicare for America Act of 2019 Amends 3101(b)(2) · introduced · 116th Congress
- HR 1185 FAMILY Act Amends · introduced · 116th Congress
- S 463 FAMILY Act Amends · introduced · 116th Congress
- S 269 Social Security 2100 Act Amends · introduced · 116th Congress
- HR 860 Social Security 2100 Act Amends · introduced · 116th Congress
- S 2671 Social Security 2100 Act Amends · introduced · 115th Congress
- S 2484 SSN Act Amends · introduced · 115th Congress
- HR 1628 American Health Care Act of 2017 Amends · introduced · 115th Congress
- HR 1902 Social Security 2100 Act Amends · introduced · 115th Congress
- HR 2078 Jump Start America Act of 2017 Amends 3101(b) · introduced · 115th Congress
- HR 1436 To provide for reconciliation pursuant to title II of the concurrent resolution on the budget for fiscal year 2017. Amends · introduced · 115th Congress
- S 554 A bill to provide for reconciliation pursuant to section 2002 of the concurrent resolution on the budget for fiscal year 2017. Amends · introduced · 115th Congress
- HR 947 FAMILY Act Amends · introduced · 115th Congress
- S 337 FAMILY Act Amends · introduced · 115th Congress
- HR 107 Securing Medicare and Retirement for Tomorrow Act of 2009 Amends · introduced · 111th Congress
- HR 143 To amend the Internal Revenue Code of 1986 to provide for a two-month suspension of employment and income taxes, and for other purposes. Amends · introduced · 111th Congress
The law today
From the official United States Code, current through Public Law 119-124.
(a) Old-age, survivors, and disability insurance
In addition to other taxes, there is hereby imposed on the income of every individual a tax equal to 6.2 percent of the wages (as defined in section 3121(a)) received by the individual with respect to employment (as defined in section 3121(b)).
(b) Hospital insurance (1) In general
In addition to the tax imposed by the preceding subsection, there is hereby imposed on the income of every individual a tax equal to 1.45 percent of the wages (as defined in section 3121(a)) received by him with respect to employment (as defined in section 3121(b)).
(2) Additional tax In addition to the tax imposed by paragraph (1) and the preceding subsection, there is hereby imposed on every taxpayer (other than a corporation, estate, or trust) a tax equal to 0.9 percent of wages which are received with respect to employment (as defined in section 3121(b)) during any taxable year beginning after December 31, 2012, and which are in excess of—
(A) in the case of a joint return, $250,000,
(B) in the case of a married taxpayer (as defined in section 7703) filing a separate return, ½ of the dollar amount determined under subparagraph (A), and
(C) in any other case, $200,000.
(c) Relief from taxes in cases covered by certain international agreements
During any period in which there is in effect an agreement entered into pursuant to section 233 of the Social Security Act with any foreign country, wages received by or paid to an individual shall be exempt from the taxes imposed by this section to the extent that such wages are subject under such agreement exclusively to the laws applicable to the social security system of such foreign country.
Official text at uscode.house.gov ↗