26 U.S.C. § 3211
Rate of tax
# (a) Tier 1 tax
In addition to other taxes, there is hereby imposed on the income of each employee representative a tax equal to the applicable percentage of the compensation received during any calendar year by such employee representative for services rendered by such employee representative. 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 and 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 the income of each employee representative 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 representative for services rendered by such employee representative.
# (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).
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Cited by 11
- 26 CFR § 1.1402(b)-1 — Self-employment income.
- 26 CFR § 1.409A-3 — Permissible payments.
- 26 CFR § 31.3211-2 — Rates and computation of employee representative tax.
- 26 CFR § 31.6011(a)-2 — Returns under Railroad Retirement Tax Act.
- 26 CFR § 31.6402(a)-2 — Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act.
- 26 CFR § 31.6413(c)-1 — Special refunds.
- 26 CFR § 32.2 — Railroad retirement taxes with respect to payments on account of sickness or accident disability.
- 26 U.S.C. § 24 — Child tax credit
- 26 U.S.C. § 3231 — Definitions
- 26 U.S.C. § 3241 — Determination of tier 2 tax rate based on average account benefits ratio
- 26 U.S.C. § 72 — Annuities; certain proceeds of endowment and life insurance contracts
Nearby sections (25 sections)
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- 3128 · Short title
- 3131 · Credit for paid sick leave
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- 3133 · Special rule related to tax on employers
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- 3201 · Rate of tax
- 3202 · Deduction of tax from compensation
- 3211 · Rate of tax
- 3212 · Determination of compensation
- 3221 · Rate of tax
- 3231 · Definitions
- 3232 · Court jurisdiction
- 3233 · Short title
- 3241 · Determination of tier 2 tax rate based on average account…
- 3301 · Rate of tax
- 3302 · Credits against tax
- 3303 · Conditions of additional credit allowance
- 3304 · Approval of State laws
- 3305 · Applicability of State law
- 3306 · Definitions