26 U.S.C. § 3301
Rate of tax
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 3301, Rate of tax, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463312
- Permanent ID
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26330e0bb5772cfab6a16a7bd398a23c099f9b5df0b3257e0093e487824ea424
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Full text
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)).
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 The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.
- Tax Reform Act of 1976House: no recorded tallySenate: no recorded tally
- Unemployment Compensation Amendments of 1976House: no recorded tallySenate: no recorded tally
- Tax Equity and Fiscal Responsibility Act of 1982House: no recorded tallySenate: no recorded tally
- Tax Reform Act of 1986House: no recorded tallySenate: no recorded tally
- Omnibus Budget Reconciliation Act of 1987House: no recorded tallySenate: no recorded tally
- Omnibus Budget Reconciliation Act of 1990
- Emergency Unemployment Compensation Act of 1991
- Omnibus Budget Reconciliation Act of 1993
- Taxpayer Relief Act of 1997
- Energy Independence and Security Act of 2007
- A bill to provide authority for the Federal Government to purchase and insure certain types of troubled assets for the purposes of providing stability to and preventing disruption in the economy and financial system and protecting taxpayers, to amend the Internal Revenue Code of 1986 to provide incentives for energy production and conservation, to extend certain expiring provisions, to provide individual income tax relief, and for other purposes.
- Worker, Homeownership, and Business Assistance Act of 2009
- Consolidated Appropriations Act, 2018House: 256–167Senate: no recorded tally