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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3302(d)-1

Definitions and special rules relating to limit on total credits.

Official textecfr.govlast amended

# (a) Rate of tax deemed to be 3 percent.

In applying the provisions of section 3302(c) relating to the limitation on total credits, and to reductions of credits otherwise allowable, the tax imposed by section 3301 shall be computed at the rate of 3 percent in lieu of any other rate prescribed in section 3301 (see § 31.3301-3).

# (b) Wages attributable to a particular State.

For purposes of section 3302(c) (2) or (3), wages are attributable to a particular State if they are subject to the unemployment compensation law of the State. If wages are not subject to the unemployment compensation law of any State, the determination as to whether such wages, or any portion thereof, are attributable to the particular State with respect to which the reduction in total credits is imposed shall be made in accordance with rules prescribed by the Commissioner.

# (c) Employment Security Act of 1960.

The Employment Security Act of 1960, referred to in section 3302(c)(2), means title V of the Social Security Amendments of 1960.

[T.D. 6658, 28 FR 6635, June 27, 1963]

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In this part (40 sections)
  1. 31.3221-2 · Rates and computation of employer tax.
  2. 31.3221-3 · Supplemental tax.
  3. 31.3221-4 · Exception from supplemental tax.
  4. 31.3221-5 · Recapture of credits under the Families First Coronavirus…
  5. 31.3231(a)-1 · Who are employers.
  6. 31.3231(b)-1 · Who are employees.
  7. 31.3231(c)-1 · Who are employee representatives.
  8. 31.3231(d)-1 · Service.
  9. 31.3231(e)-1 · Compensation.
  10. 31.3231(e)-2 · Contribution base.
  11. 31.3301-1 · Persons liable for tax.
  12. 31.3301-2 · Measure of tax.
  13. 31.3301-3 · Rate and computation of tax.
  14. 31.3301-4 · When wages are paid.
  15. 31.3302(a)-1 · Credit against tax for contributions paid.
  16. 31.3302(a)-2 · Refund of State contributions.
  17. 31.3302(a)-3 · Proof of credit under section 3302(a).
  18. 31.3302(b)-1 · Additional credit against tax.
  19. 31.3302(b)-2 · Proof of additional credit under section 3302(b).
  20. 31.3302(c)-1 · Limit on total credits.
  21. 31.3302(d)-1 · Definitions and special rules relating to limit on total…
  22. 31.3302(e)-1 · Successor employer.
  23. 31.3306(a)-1 · Who are employers.
  24. 31.3306(b)-1 · Wages.
  25. 31.3306(b)-1T · Question and answer relating to the definition of wages…
  26. 31.3306(b)-2 · Reimbursement and other expense allowance amounts.
  27. 31.3306(b)(1)-1 · $3,000 limitation.
  28. 31.3306(b)(2)-1 · Payments under employers' plans on account of…
  29. 31.3306(b)(3)-1 · Retirement payments.
  30. 31.3306(b)(4)-1 · Payments on account of sickness or accident…
  31. 31.3306(b)(5)-1 · Payments from or to certain tax-exempt trusts, or…
  32. 31.3306(b)(6)-1 · Payment by an employer of employee tax under section…
  33. 31.3306(b)(7)-1 · Payments other than in cash for service not in the…
  34. 31.3306(b)(8)-1 · Payments to employees for non-work periods.
  35. 31.3306(b)(9)-1 · Moving expenses.
  36. 31.3306(b)(10)-1 · Payments under certain employers' plans after…
  37. 31.3306(b)(13)-1 · Payments or benefits under a qualified educational…
  38. 31.3306(c)-1 · Employment; services performed before 1955.
  39. 31.3306(c)-2 · Employment; services performed after 1954.
  40. 31.3306(c)-3 · Employment; excepted services in general.
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