United States Code

26 U.S.C. § 3221

Rate of tax

Statute Watch

Get an alert when any bill in Congress would change this law — and every time it moves.

Sign in to follow →

Bills that would change it 14

  • 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 3221(a) · introduced · 117th Congress
  • S 248 FAMILY Act Amends · introduced · 117th Congress
  • HR 804 FAMILY Act Amends · introduced · 117th Congress
  • HR 5250 Veterans Back to Work Act of 2019 Amends · introduced · 116th 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 4470 Reducing Long-Term Unemployment Act Amends 3221(c), 3221(c)(3) · introduced · 115th Congress
  • HR 1600 Veterans Back to Work Act of 2017 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 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).
Official text at uscode.house.gov ↗