26 U.S.C. § 3301
§ 3301. 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 March 23, 2018 by the Consolidated Appropriations Act, 2018.
Every change, newest first (19)
- March 23, 2018Consolidated Appropriations Act, 2018
- November 6, 2009Public Law 111-92
- October 3, 2008Emergency Economic Stabilization Act of 2008
- December 19, 2007Public Law 110-140
- August 5, 1997Taxpayer Relief Act of 1997
- August 10, 1993Omnibus Budget Reconciliation Act of 1993
- November 15, 1991Public Law 102-164
- November 5, 1990Omnibus Budget Reconciliation Act of 1990
- December 22, 1987Omnibus Budget Reconciliation Act of 1987
- October 22, 1986Tax Reform Act of 1986
- September 3, 1982Tax Equity and Fiscal Responsibility Act of 1982
- October 20, 1976Public Law 94-566
- October 4, 1976Tax Reform Act of 1976
- June 30, 1972Public Law 92-329
- August 10, 1970Public Law 91-373
- May 29, 1963Public Law 88-31
- March 24, 1961Public Law 87-6
- September 13, 1960Public Law 86-778
- August 16, 1954Internal Revenue Code of 1954 (original text)
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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)).