26 U.S.C. § 3221
Rate of tax
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 3221, Rate of tax, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463304
- Permanent ID
ys:prov:463304@1- SHA-256
762d3f74bbe858d2ee6c7489a7fa43be735571190ac1ef4002748d65bef7dcc0
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
In addition to other taxes, there is hereby imposed on every employer an excise tax, with respect to having individuals in his employ, equal to the applicable percentage of compensation paid during any calendar year by such employer for services rendered to such employer. 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 3111 for the calendar year.
In addition to other taxes, there is hereby imposed on every employer an excise tax, with respect to having individuals in his employ, equal to the percentage determined under section 3241 for any calendar year of the compensation paid during such calendar year by such employer for services rendered to such employer.
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 The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.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
- Railroad Retirement Act of 1974House: 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 1987House: no recorded tallySenate: no recorded tally
- Omnibus Budget Reconciliation Act of 1990
- Railroad Retirement and Survivors' Improvement Act of 2001
- Hiring Incentives to Restore Employment Act
- Tax Increase Prevention Act of 2014
- Consolidated Appropriations Act, 2018House: 256–167Senate: no recorded tally