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26 U.S.C. § 6317

Payments of Federal unemployment tax for calendar quarter

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Labor & EmploymentTaxation
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26 U.S.C. § 6317, Payments of Federal unemployment tax for calendar quarter, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464116
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Payment of Federal unemployment tax for a calendar quarter or other period within a calendar year pursuant to section 6157 shall be considered payment on account of the tax imposed by chapter 23 of such calendar year.

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 The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.

  • Amended byPub. L. 98-76(H.R. 1646)1983-08-12
    Railroad Retirement Solvency Act of 1983
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 100-647(H.R. 4333)1988-11-10
    Technical and Miscellaneous Revenue Act of 1988
    House: no recorded tallySenate: no recorded tally