United States Code

26 U.S.C. § 3111

Rate of tax

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Bills that would change it 64

  • HR 9021 Stay Cool Act Amends · introduced · 119th Congress
  • S 3489 Investing in American Workers Act Amends · introduced · 119th Congress
  • HR 6752 Investing in American Workers Act Amends · introduced · 119th Congress
  • HR 4933 Research and Development Tax Credit Expansion Act of 2025 Amends 3111(f)(1)(B), 3111(f) · introduced · 119th Congress
  • HR 4548 Small Nonprofit Retirement Security Act of 2025 Amends · introduced · 119th Congress
  • S 2365 Small Nonprofit Retirement Security Act of 2025 Amends · introduced · 119th Congress
  • HR 3517 Social Security Enhancement and Protection Act of 2025 Amends · introduced · 119th Congress
  • S 1639 American Innovation and Jobs Act Amends 3111(f) · 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 6685 Research and Development Tax Credit Expansion Act of 2023 Amends 3111(f)(1)(B), 3111(f) · introduced · 118th Congress
  • S 3076 Disability Employment Incentive Act Amends 3111(e), 3111(e)(3)(B) · introduced · 118th Congress
  • S 2823 Securing America’s R&D Advantage Act Amends 3111(f) · introduced · 118th Congress
  • HR 4314 Stay Cool Act Amends · introduced · 118th Congress
  • S 1714 FAMILY Act Amends · introduced · 118th Congress
  • S 866 American Innovation and Jobs Act Amends 3111(f) · introduced · 118th Congress
  • HR 8862 PRO–LIFE Act of 2022 Amends · introduced · 117th Congress
  • HR 7949 Stay Cool Act Amends · introduced · 117th Congress
  • S 1422 Investing in American Workers Act Amends · introduced · 117th Congress
  • HR 6344 Research and Development Tax Credit Expansion Act of 2021 Amends 3111(f) · introduced · 117th Congress
  • S 3044 Work Opportunity Tax Credit Disability Expansion and Enhancement Act Amends 3111(e)(3)(B) · 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 3765 Disability Employment Incentive Act Amends 3111(e)(3)(B) · introduced · 117th Congress
  • HR 2963 VOW to Hire Heroes Extension Act of 2021 Amends 3111(e), 3111(e)(1) · introduced · 117th Congress
  • HR 2984 Investing in American Workers Act Amends · introduced · 117th Congress
  • HR 2680 Providing Real Opportunities for Growth to Rising Entrepreneurs for Sustained Success (PROGRESS) Act Amends · introduced · 117th Congress
  • S 1256 Providing Real Opportunities for Growth to Rising Entrepreneurs for Sustained Success (PROGRESS) Act Amends · introduced · 117th Congress
  • S 1178 RECRUIT Act of 2021 Amends · introduced · 117th Congress
  • HR 1854 RECRUIT Act of 2021 Amends · introduced · 117th Congress
  • S 630 Disability Employment Incentive Act Amends 3111(e)(3)(B) · introduced · 117th Congress
  • HR 804 FAMILY Act Amends · introduced · 117th Congress
  • S 248 FAMILY Act Amends · introduced · 117th Congress
  • HR 5869 SKILL UP Act of 2020 Amends 3111(e) · introduced · 116th Congress
  • HR 5520 Research and Development Tax Credit Expansion Act of 2019 Amends 3111(f) · introduced · 116th Congress
  • HR 5250 Veterans Back to Work Act of 2019 Amends 3111(e) · introduced · 116th Congress
  • HR 5392 Social Security Enhancement and Protection Act of 2019 Amends · introduced · 116th Congress
  • HR 5012 Investing in American Workers Act Amends · introduced · 116th Congress
  • HR 4922 Providing Real Opportunities for Growth to Rising Entrepreneurs for Sustained Success (PROGRESS) Act Amends · introduced · 116th Congress
  • S 2738 Providing Real Opportunities for Growth to Rising Entrepreneurs for Sustained Success (PROGRESS) Act Amends · introduced · 116th Congress
  • HR 3992 Disability Employment Incentive Act Amends 3111(e)(3)(B) · introduced · 116th Congress
  • S 2207 Research and Development Tax Credit Expansion Act of 2019 Amends 3111(f) · introduced · 116th Congress
  • HR 3550 VOW to Hire Heroes Extension Act of 2019 Amends 3111(e), 3111(e)(1) · introduced · 116th Congress
  • S 538 Investing in American Workers Act Amends · introduced · 116th Congress
  • HR 1185 FAMILY Act Amends · introduced · 116th Congress
  • S 463 FAMILY Act Amends · introduced · 116th Congress
  • HR 860 Social Security 2100 Act Amends · introduced · 116th Congress
  • S 269 Social Security 2100 Act Amends · introduced · 116th Congress
  • S 255 Disability Employment Incentive Act Amends 3111(e)(3)(B) · introduced · 116th Congress
  • HR 5516 Investing in American Workers Act Amends · introduced · 115th Congress

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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 every employer an excise tax, with respect to having individuals in his employ, equal to 6.2 percent of the wages (as defined in section 3121(a)) paid by the employer with respect to employment (as defined in section 3121(b)). (b) Hospital insurance In addition to the tax imposed by the preceding subsection, there is hereby imposed on every employer an excise tax, with respect to having individuals in his employ, equal to 1.45 percent of the wages (as defined in section 3121(a)) paid by the employer with respect to employment (as defined in section 3121(b)). (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. [(d) Repealed. Pub. L. 115–141, div. U, title IV, § 401(b)(34), Mar. 23, 2018, 132 Stat. 1204] (e) Credit for employment of qualified veterans (1) In general If a qualified tax-exempt organization hires a qualified veteran with respect to whom a credit would be allowable under section 38 by reason of section 51 if the organization were not a qualified tax-exempt organization, then there shall be allowed as a credit against the tax imposed by subsection (a) on wages paid with respect to employment of all employees of the organization during the applicable period an amount equal to the credit determined under section 51 (after application of the modifications under paragraph (3)) with respect to wages paid to such qualified veteran during such period. (2) Overall limitation The aggregate amount allowed as a credit under this subsection for all qualified veterans for any period with respect to which tax is imposed under subsection (a) shall not exceed the amount of the tax imposed by subsection (a) on wages paid with respect to employment of all employees of the organization during such period. (3) Modifications For purposes of paragraph (1), section 51 shall be applied— (A) by substituting “26 percent” for “40 percent” in subsection (a) thereof, (B) by substituting “16.25 percent” for “25 percent” in subsection (i)(3)(A) thereof, and (C) by only taking into account wages paid to a qualified veteran for services in furtherance of the activities related to the purpose or function constituting the basis of the organization’s exemption under section 501. (4) Applicable period The term “applicable period” means, with respect to any qualified veteran, the 1-year period beginning with the day such qualified veteran begins work for the organization. (5) Definitions For purposes of this subsection— (A) the term “qualified tax-exempt organization” means an employer that is an organization described in section 501(c) and exempt from taxation under section 501(a), and (B) the term “qualified veteran” has the meaning given such term by section 51(d)(3). (f) Credit for research expenditures of qualified small businesses (1) In general In the case of a taxpayer who has made an election under section 41(h) for a taxable year— (A) there shall be allowed as a credit against the tax imposed by subsection (a) for the first calendar quarter which begins after the date on which the taxpayer files the return specified in section 41(h)(4)(A)(ii) an amount equal to so much of the payroll tax credit portion determined under section 41(h)(2) as does not exceed the limitation of subclause (I) of section 41(h)(4)(B)(i) (applied without regard to subclause (II) thereof), and (B) there shall be allowed as a credit against the tax imposed by subsection (b) for the first calendar quarter which begins after the date on which the taxpayer files the return specified in section 41(h)(4)(A)(ii) an amount equal to so much of the payroll tax credit portion determined under section 41(h)(2) as is not allowed as a credit under subparagraph (A). (2) Limitation The credit allowed by paragraph (1)(A) shall not exceed the tax imposed by subsection (a) for any calendar quarter, and the credit allowed by paragraph (1)(B) shall not exceed the tax imposed by subsection (b) for any calendar quarter, on the wages paid with respect to the employment of all individuals in the employ of the employer. (3) Carryover of unused credit If the amount of any credit under paragraph (1) exceeds the limitation of paragraph (2) for any calendar quarter, such excess shall be carried to the succeeding calendar quarter and allowed as a credit under paragraph (1) for such quarter. (4) Deduction allowed for credited amounts The credits allowed under paragraph (1) shall not be taken into account for purposes of determining the amount of any deduction allowed under chapter 1 for taxes imposed under subsection (a) or (b).
Official text at uscode.house.gov ↗