**(a) Tier 1 tax** In addition to other taxes, there is hereby imposed on the income of each employee a tax equal to the applicable percentage of the compensation received during any calendar year by such employee for services rendered by such employee. 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 for the calendar year.
**(b) Tier 2 tax** In addition to other taxes, there is hereby imposed on the income of each employee 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 for services rendered by such employee.
**(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).
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Stable record: federal_law:legal_authorities:record_usc_e56e76730f9494448654bd63 Source file: Laws/federal/codes/united-states-code/title-26/section-3201-rate-of-tax--58ab3350ee.md Pages: Not recorded – Not recorded Passage SHA-256: 82a4811c497a42ce6182e4236991d0a930d4aa69912d8b248b331d9e66b9ecad Retained source evidence SHA-256: 6d453ceb430c7e4c179444557504626388a7d4f51db0ef55030e20c0cbeec44e
Source location: Title 26, Chapter 22, § 3201; chapter-022-railroad-retirement-tax-act.md
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**(a) Tier 1 tax** In addition to other taxes, there is hereby imposed on the income of each employee a tax equal to the applicable percentage of the compensation received during any calendar year by such employee for services rendered by such employee. 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 for the calendar year.
**(b) Tier 2 tax** In addition to other taxes, there is hereby imposed on the income of each employee 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 for services rendered by such employee.
**(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).
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Federal law — U.S. Code and appendices · legal_authorities
§ 3201. Rate of tax
(a) Tier 1 tax
In addition to other taxes, there is hereby im-
posed on the income of each employee a tax
equal to the applicable percentage of the com-
pensation received during any calendar year by
such employee for services rendered by such em-
ployee. 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 for the calendar year.
(b) Tier 2 tax
In addition to other taxes, there is hereby im-
posed on the income of each employee a tax
equal to the percentage determined under sec-
tion 3241 for any calendar year of the compensa-
tion received during such calendar year by such
employee for services rendered by such em-
ployee.
(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).
(Aug. 16, 1954, ch. 736, 68A Stat. 431; Aug. 31, 1954,
ch. 1164, pt. II, § 206(a), 68 Stat. 1040; Pub. L.
86–28, pt. II, § 201(a), May 19, 1959, 73 Stat. 28;
Pub. L. 88–133, title II, § 201, Oct. 5, 1963, 77 Stat.
221; Pub. L. 89–97, title I, §§ 105(b)(1), 111(c)(1),
July 30, 1965, 79 Stat. 335, 342; Pub. L. 89–212, §§ 4,
5(a), Sept. 29, 1965, 79 Stat. 861; Pub. L. 89–699,
title III, § 301(a), Oct. 30, 1966, 80 Stat. 1078; Pub.
L. 89–700, title III, § 301(v), (vi), Oct. 30, 1966, 80
Stat. 1088, 1089; Pub. L. 93–69, title I, § 102(a),
July 10, 1973, 87 Stat. 162; Pub. L. 94–93, title II,
§ 201, Aug. 9, 1975, 89 Stat. 466; Pub. L. 94–455,
title XIX, § 1903(a)(6), Oct. 4, 1976, 90 Stat. 1807;
Pub. L. 97–34, title VII, § 741(a), Aug. 13, 1981, 95
Stat. 347; Pub. L. 98–76, title II, §§ 211(a), 221,
Aug. 12, 1983, 97 St