United States Code
26 U.S.C. § 3201
Rate of tax
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Sign in to follow →Bills that would change it 11
- HR 3481 FAMILY Act Amends · introduced · 118th Congress
- S 1714 FAMILY Act Amends · introduced · 118th Congress
- HR 8862 PRO–LIFE Act of 2022 Amends · introduced · 117th Congress
- HR 4289 WISH Act Amends 3201(a) · introduced · 117th Congress
- HR 804 FAMILY Act Amends · introduced · 117th Congress
- S 248 FAMILY Act Amends · introduced · 117th Congress
- HR 1185 FAMILY Act Amends · introduced · 116th Congress
- S 463 FAMILY Act Amends · introduced · 116th Congress
- S 2484 SSN Act Amends · introduced · 115th Congress
- HR 947 FAMILY Act Amends · introduced · 115th Congress
- S 337 FAMILY Act Amends · introduced · 115th Congress
The law today
From the official United States Code, current through Public Law 119-124.
(a) Tier 1 tax
In addition to other taxes, there is hereby imposed on the income of each employee a tax equal to the applicable percentage of the compensation received during any calendar year by such employee for services rendered by such employee. 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 for the calendar year.
(b) Tier 2 tax
In addition to other taxes, there is hereby imposed on the income of each employee 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 for services rendered by such employee.
(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).
Official text at uscode.house.gov ↗