Statute

26 U.S.C. § 3301

Rate of tax

US · USCActive

Statutory text

26 U.S.C. § 3301

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)).

Notice

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Details

Status: Active
Jurisdiction: US · USC
Current through: 2026
Source credit: ( Aug. 16, 1954, ch. 736 , 68A Stat. 439 ; Pub. L. 86–778, title V, § 523(a) , Sept. 13, 1960 , 74 Stat. 980 ; Pub. L. 87–6, § 14(a) , Mar. 24, 1961 , 75 Stat. 16 ; Pub. L. 88–31, § 2(a) , May 29, 1963 , 77 Stat. 51 ; Pub. L. 91–373, title III, § 301(a) , Aug. 10, 1970 , 84 Stat. 713 ; Pub. L. 92–329, § 2(a) , June 30, 1972 , 86 Stat. 398 ; Pub. L. 94–455, title XIX, § 1903(a)(11) , Oct. 4, 1976 , 90 Stat. 1808 ; Pub. L. 94–566, title II, § 211(b) , Oct. 20, 1976 , 90 Stat. 2676 ; Pub. L. 97–248, title II, § 271(b)(1) , (c)(1), Sept. 3, 1982 , 96 Stat. 554 , 555; Pub. L. 99–514, title XVIII, § 1899A(42) , Oct. 22, 1986 , 100 Stat. 2960 ; Pub. L. 100–203, title IX, § 9153(a) , Dec. 22, 1987 , 101 Stat. 1330–326 ; Pub. L. 101–508, title XI, § 11333(a) , Nov. 5, 1990 , 104 Stat. 1388–470 ; Pub. L. 102–164, title IV, § 402 , Nov. 15, 1991 , 105 Stat. 1061 ; Pub. L. 103–66, title XIII, § 13751 , Aug. 10, 1993 , 107 Stat. 664 ; Pub. L. 105–34, title X, § 1035 , Aug. 5, 1997 , 111 Stat. 937 ; Pub. L. 110–140, title XV, § 1501(a) , Dec. 19, 2007 , 121 Stat. 1800 ; Pub. L. 110–343, div. B, title IV, § 404(a) , Oct. 3, 2008 , 122 Stat. 3860 ; Pub. L. 111–92, § 10(a) , Nov. 6, 2009 , 123 Stat. 2988 ; Pub. L. 115–141, div. U, title IV, § 401(b)(37) , Mar. 23, 2018 , 132 Stat. 1204 .)
Section ID: 27211