Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 3301
Rate of tax
Official textgovinfo.govlast amended
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
Source: view the official text
Nearby sections (25 sections)
- 3132 · Payroll credit for paid family leave
- 3133 · Special rule related to tax on employers
- 3134 · Employee retention credit for employers subject to closure due…
- 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
- 3307 · Deductions as constructive payments
- 3308 · Instrumentalities of the United States
- 3309 · State law coverage of services performed for nonprofit…
- 3310 · Judicial review
- 3311 · Short title
- 3321 · Imposition of tax
- 3322 · Definitions