26 U.S.C. § 3201
§ 3201. Rate of tax
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Part of the code since 1954. Last changed December 19, 2014 by the Tax Increase Prevention Act of 2014.
Every change, newest first (17)
- December 19, 2014Tax Increase Prevention Act of 2014
- December 21, 2001Public Law 107-90
- November 5, 1990Omnibus Budget Reconciliation Act of 1990
- December 22, 1987Omnibus Budget Reconciliation Act of 1987
- August 12, 1983Public Law 98-76
- August 13, 1981Economic Recovery Tax Act of 1981
- October 4, 1976Tax Reform Act of 1976
- August 9, 1975Public Law 94-93
- July 10, 1973Public Law 93-69
- October 30, 1966Public Law 89-700
- October 30, 1966Public Law 89-699
- September 29, 1965Public Law 89-212
- July 30, 1965Public Law 89-97
- October 5, 1963Public Law 88-133
- May 19, 1959Public Law 86-28
- August 31, 1954Internal Revenue Code of 1954 (original text)
- August 16, 1954Internal Revenue Code of 1954 (original text)
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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.
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.
For application of different contribution bases with respect to the taxes imposed by subsections (a) and (b), see section 3231(e)(2).