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26 U.S.C. § 3211 — Rate of tax

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 166 words · no verdicts yet

in plain englishAI-generated · not legal advice

A translation hasn’t been published for this section yet. The official text below is complete and authoritative.

the actual law source: uscode.house.gov ↗public domain
(a) Tier 1 tax

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.

(b) Tier 2 tax

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.

(c) Cross reference

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. 432; Aug. 31, 1954, ch. 1164, pt. II, § 206(a), 68 Stat. 1040; Pub. L. 86–28, pt. II, § 201(c), May 19, 1959, 73 Stat. 29; Pub. L. 88–133, title II, § 201, Oct. 5, 1963, 77 Stat. 221; Pub. L. 89–97, title I, §§ 105(b)(2), 111(c)(2), July 30, 1965, 79 Stat. 335, 342; Pub. L. 89–212, §§ 4, 5(b), Sept. 29, 1965, 79 Stat. 861; Pub. L. 89–699, title III, § 301 (b), (d), Oct. 30, 1966, 80 Stat. 1078; Pub. L. 89–700, title III, § 301(v), (vi), Oct. 30, 1966, 80 Stat. 1088, 1089; Pub. L. 91–215, § 4, Mar. 17, 1970, 84 Stat. 70; Pub. L. 93–69, title I, § 102(c), July 10, 1973, 87 Stat. 162; Pub. L. 94–93, title II, § 202, Aug. 9, 1975, 89 Stat. 466; Pub. L. 94–455, title XIX, § 1903(a)(8), Oct. 4, 1976, 90 Stat. 1807; Pub. L. 97–34, title VII, § 741(b), Aug. 13, 1981, 95 Stat. 347; Pub. L. 98–76, title II, §§ 211(c), 223, Aug. 12, 1983, 97 Stat. 419, 421; Pub. L. 101–508, title V, § 5125(b), Nov. 5, 1990, 104 Stat. 1388–285; Pub. L. 107–90, title II, §§ 203(a), 204(b), Dec. 21, 2001, 115 Stat. 891; Pub. L. 113–295, div. A, title II, § 221(a)(100)(B), Dec. 19, 2014, 128 Stat. 4052.)

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
  • 1966Amended · Pub. L. 89-699 · 80 Stat. 1078
  • 1966Amended · Pub. L. 89-700 · 80 Stat. 1088, 1089
  • 1970Amended · Pub. L. 91-215 · 84 Stat. 70
  • 1973Amended · Pub. L. 93-69 · 87 Stat. 162
  • 1975Amended · Pub. L. 94-93 · 89 Stat. 466
  • 1976Amended · Pub. L. 94-455 · 90 Stat. 1807
  • 1981Amended · Pub. L. 97-34 · 95 Stat. 347
  • 1983Amended · Pub. L. 98-76 · 97 Stat. 419, 421
  • 1990Amended · Pub. L. 101-508 · 104 Stat. 1388
  • 2001Amended · Pub. L. 107-90 · 115 Stat. 891
  • 2014Amended · Pub. L. 113-295 · 128 Stat. 4052

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

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