26 U.S.C. § 3221 — Rate of tax

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 163 words · no verdicts yet

in plain englishAI-generated · not legal advice

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the actual law source: uscode.house.gov ↗public domain

(a) Tier 1 tax

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.

(b) Tier 2 tax

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).

Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 433; Aug. 31, 1954, ch. 1164, pt. II, § 206(a), 68 Stat. 1040; Pub. L. 86–28, pt. II, § 201(d), May 19, 1959, 73 Stat. 29; Pub. L. 88–133, title II, § 202, Oct. 5, 1963, 77 Stat. 221; Pub. L. 89–97, title I, §§ 105(b)(3), 111(c)(3), July 30, 1965, 79 Stat. 335, 342; Pub. L. 89–212, §§ 4, 5(c), Sept. 29, 1965, 79 Stat. 861, 862; Pub. L. 89–699, title III, § 301(c), (e), Oct. 30, 1966, 80 Stat. 1078; Pub. L. 89–700, title III, §§ 301(iii), (v), (vi), 302, Oct. 30, 1966, 80 Stat. 1088, 1089; Pub. L. 91–215, § 5(a), (b)(1), Mar. 17, 1970, 84 Stat. 71; Pub. L. 93–69, title I, § 102(d)–(f), July 10, 1973, 87 Stat. 162, 163; Pub. L. 93–445, title V, § 501, Oct. 16, 1974, 88 Stat. 1359; Pub. L. 94–93, title II, § 203, Aug. 9, 1975, 89 Stat. 466; Pub. L. 94–455, title XIX, §§ 1903(a)(9), 1906(b)(13)(G), Oct. 4, 1976, 90 Stat. 1808, 1835; Pub. L. 97–34, title VII, § 741(c), Aug. 13, 1981, 95 Stat. 347; Pub. L. 98–76, title II, §§ 211(b), 222, Aug. 12, 1983, 97 Stat. 419, 420; Pub. L. 100–203, title IX, § 9032(a), Dec. 22, 1987, 101 Stat. 1330–296; Pub. L. 101–508, title V, § 5125(c), Nov. 5, 1990, 104 Stat. 1388–286; Pub. L. 107–90, title II, §§ 203(b), 204(a), Dec. 21, 2001, 115 Stat. 891; Pub. L. 111–147, title I, § 101(d)(1), Mar. 18, 2010, 124 Stat. 74; Pub. L. 113–295, div. A, title II, § 221(a)(100)(C), Dec. 19, 2014, 128 Stat. 4052; Pub. L. 115–141, div. U, title IV, § 401(b)(36), Mar. 23, 2018, 132 Stat. 1204.)

history & why it existsrecord from the source credit

1954Enacted · Act of Aug. 16, 1954, ch. 736
1954Amended · Act of Aug. 31, 1954, ch. 1164 · 68 Stat. 1040
1959Amended · Pub. L. 86-28 · 73 Stat. 29
1963Amended · Pub. L. 88-133 · 77 Stat. 221
1965Amended · Pub. L. 89-97 · 79 Stat. 335, 342
1965Amended · Pub. L. 89-212 · 79 Stat. 861, 862
1966Amended · Pub. L. 89-699 · 80 Stat. 1078
1966Amended · Pub. L. 89-700 · 80 Stat. 1088, 1089
1970Amended · Pub. L. 91-215 · 84 Stat. 71
1973Amended · Pub. L. 93-69 · 87 Stat. 162, 163
1974Amended · Pub. L. 93-445 · 88 Stat. 1359
1975Amended · Pub. L. 94-93 · 89 Stat. 466
1976Amended · Pub. L. 94-455 · 90 Stat. 1808, 1835
1981Amended · Pub. L. 97-34 · 95 Stat. 347
1983Amended · Pub. L. 98-76 · 97 Stat. 419, 420
1987Amended · Pub. L. 100-203 · 101 Stat. 1330
1990Amended · Pub. L. 101-508 · 104 Stat. 1388
2001Amended · Pub. L. 107-90 · 115 Stat. 891
2010Amended · Pub. L. 111-147 · 124 Stat. 74
2014Amended · Pub. L. 113-295 · 128 Stat. 4052
2018Amended · Pub. L. 115-141 · 132 Stat. 1204

A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.

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