26 U.S.C. § 3211
Rate of tax
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 3211, Rate of tax, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463301
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Full text
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.
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.
For application of different contribution bases with respect to the taxes imposed by subsections (a) and (b), see section 3231(e)(2).
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.
- A bill to amend the Railroad Retirement Act of 1937 and the Railroad Retirement Tax Act to revise certain eligibility conditions for annuities; to change the railroad retirement tax rates; and to amend the Interstate Commerce Act in order to improve the procedures pertaining to certain rate adjustments for carriers subject to part I of the act, and for other purposes.House: no recorded tallySenate: no recorded tally
- A bill to provide that certain unemployment compensation funds may be used for repayable loans to the Virgin Islands.House: no recorded tallySenate: no recorded tally
- Tax Reform Act of 1976House: no recorded tallySenate: no recorded tally
- Economic Recovery Tax Act of 1981House: no recorded tallySenate: no recorded tally
- Railroad Retirement Solvency Act of 1983House: no recorded tallySenate: no recorded tally
- Omnibus Budget Reconciliation Act of 1990
- Railroad Retirement and Survivors' Improvement Act of 2001
- Tax Increase Prevention Act of 2014