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)).
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Stable record: federal_law:legal_authorities:record_usc_822ad9e83389ea4a0dc8867f Source file: Laws/federal/codes/united-states-code/title-26/section-3301-rate-of-tax--4195b7437f.md Pages: Not recorded – Not recorded Passage SHA-256: 26330e0bb5772cfab6a16a7bd398a23c099f9b5df0b3257e0093e487824ea424 Retained source evidence SHA-256: 2e1ad97cdcbd791b12e9edd9019a7c460464a90a07bb4851ae86e4d09c684435
Source location: Title 26, Chapter 23, § 3301; chapter-023-federal-unemployment-tax-act.md
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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)).
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Federal law — U.S. Code and appendices · legal_authorities
§ 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 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)).
(Aug. 16, 1954, ch. 736, 68A Stat. 439; Pub. L.
86–778, title V, § 523(a), Sept. 13, 1960, 74 Stat. 980;
Pub. L. 87–6, § 14(a), Mar. 24, 1961, 75 Stat. 16;
Pub. L. 88–31, § 2(a), May 29, 1963, 77 Stat. 51; Pub.
L. 91–373, title III, § 301(a), Aug. 10, 1970, 84 Stat.
713; Pub. L. 92–329, § 2(a), June 30, 1972, 86 Stat.
398; Pub. L. 94–455, title XIX, § 1903(a)(11), Oct. 4,
1976, 90 Stat. 1808; Pub. L. 94–566, title II, § 211(b),
Oct. 20, 1976, 90 Stat. 2676; Pub. L. 97–248, title II,
§ 271(b)(1), (c)(1), Sept. 3, 1982, 96 Stat. 554, 555;
Pub. L. 99–514, title XVIII, § 1899A(42), Oct. 22,
1986, 100 Stat. 2960; Pub. L. 100–203, title IX,
§ 9153(a), Dec. 22, 1987, 101 Stat. 1330–326; Pub. L.
101–508, title XI, § 11333(a), Nov. 5, 1990, 104 Stat.
1388–470; Pub. L. 102–164, title IV, § 402, Nov. 15,
1991, 105 Stat. 1061; Pub. L. 103–66, title XIII,
§ 13751, Aug. 10, 1993, 107 Stat. 664; Pub. L. 105–34,
title X, § 1035, Aug. 5, 1997, 111 Stat. 937; Pub. L.
110–140, title XV, § 1501(a), Dec. 19, 2007, 121 Stat.
1800; Pub. L. 110–343, div. B, title IV, § 404(a), Oct.
3, 2008, 122 Stat. 3860; Pub. L. 111–92, § 10(a), Nov.
6, 2009, 123 Stat. 2988; Pub. L. 115–141, div. U, title
IV, § 401(b)(37), Mar. 23, 2018, 132 Stat. 1204.)
Editorial Notes
AMENDMENTS
2018—Pub. L. 115–141 substituted ‘‘equal to 6 percent
of the total wages (as defined in section 3306(b)) paid by
such employer during the calen