26 USC 3301 - Rate of tax
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Sec. 3301. Rate of tax
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—
(1) 6.2 percent in the case of calendar years 1988 through 2010 and the first 6 months of calendar year 2011; or
(2) 6.0 percent in the case of the remainder of calendar year 2011 and each calendar year thereafter;
of the total wages (as defined in section 3306 (b)) paid by him during the calendar year (or portion of the calendar year) with respect to employment (as defined in section 3306 (c)).
Sections: 1401 1402 1403 2701 2702 2703 2704 3301 3302 3303 3304 3305 3306 3307 3308
Last modified: July 21, 2011
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