26 USC § 3301 - Rate of tax

USCPrelim is a preliminary release and may be subject to further revision before it is released again as a final version.

Current through Pub. L. 113-99. (See Public Laws for the current Congress.)

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)).

prev | next

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)).

Source

(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.)

Amendments

2009—Pub. L. 111–92inserted “(or portion of the calendar year)” after “during the calendar year” in concluding provisions and substituted “through 2010 and the first 6 months of calendar year 2011” for “through 2009” in par. (1) and “the remainder of calendar year 2011” for “calendar year 2010” in par. (2).

2008—Par. (1). Pub. L. 110–343, § 404(a)(1), substituted “through 2009” for “through 2008”.

Par. (2). Pub. L. 110–343, § 404(a)(2), substituted “calendar year 2010” for “calendar year 2009”.

2007—Par. (1). Pub. L. 110–140, § 1501(a)(1), substituted “2008” for “2007”.

Par. (2). Pub. L. 110–140, § 1501(a)(2), substituted “2009” for “2008”.

1997—Par. (1). Pub. L. 105–34, § 1035(1), substituted “2007” for “1998”.

Par. (2). Pub. L. 105–34, § 1035(2), substituted “2008” for “1999”.

1993—Par. (1). Pub. L. 103–66, § 13751(1), substituted “1998” for “1996”.

Par. (2). Pub. L. 103–66, § 13751(2), substituted “1999” for “1997”.

1991—Par. (1). Pub. L. 102–164, § 402(1), substituted “1996” for “1995”.

Par. (2). Pub. L. 102–164, § 402(2), substituted “1997” for “1996”.

1990—Par. (1). Pub. L. 101–508, § 11333(a)(1), substituted “1988 through 1995” for “1988, 1989, and 1990”.

Par. (2). Pub. L. 101–508, § 11333(a)(2), substituted “1996” for “1991”.

1987—Pars. (1), (2). Pub. L. 100–203amended pars. (1) and (2) generally. Prior to amendment, pars. (1) and (2) read as follows:

“(1) 6.2 percent, in the case of a calendar year beginning before the first calendar year after 1976, as of January 1 of which there is not a balance of repayable advances made to the extended unemployment compensation account (established by section 905(a) of the Social Security Act); or

“(2) 6.0 percent, in the case of such first calendar year and each calendar year thereafter;”.

1986—Par. (1). Pub. L. 99–514substituted “unemployment” for “unemployed”.

1982—Par. (1). Pub. L. 97–248, § 271(c)(1)(A), substituted “6.2 percent” for “3.5 percent”.

Pub. L. 97–248, § 271(b)(1), substituted “3.5 percent” for “3.4 percent”.

Par. (2). Pub. L. 97–248, § 271(c)(1)(B), substituted “6.0 percent” for “3.2 percent”.

1976—Pub. L. 94–566substituted provisions imposing an excise tax equal to 3.4 percent, in the case of a calendar year beginning before the first calendar year after 1976, as of January 1 of which there is not a balance of repayable advances made to the extended unemployed compensation account (established by section 905(a) of the Social Security Act), or 3.2 percent, in the case of such first calendar year and each calendar year thereafter, of the total wages (as defined in section 3306 (b)) paid by him during the calendar year with respect to employment (as defined in section 3306 (c)), for provisions imposing an excise tax for the calendar year 1970 and each calendar year thereafter, with respect to having individuals in his employ, equal to 3.2 percent of the total wages (as defined in section 3306 (b)) paid by him during the calendar year with respect to employment (as defined in section 3306 (c)) and provisions that, in the case of wages paid during the calendar year 1973, the rate of such tax should be 3.28 percent in lieu of 3.2 percent.

Pub. L. 94–455substituted “each calendar year” for “the calendar year 1970 and each calendar year thereafter” and struck out provisions relating to the rate of tax in the case of wages paid during the calendar year 1973.

1972—Pub. L. 92–329inserted provisions setting forth the rate of tax in the case of wages paid during the calendar year 1973.

1970—Pub. L. 91–373increased the rate from 3.1 percent to 3.2 percent and struck out provisions setting special rates for wages paid during 1962 and 1963.

1963—Pub. L. 88–31reduced the tax rate for the year 1963 from 3.5 percent to 3.35 percent.

1961—Pub. L. 87–6provided for a tax rate of 3.5 percent for calendar years 1962 and 1963.

1960—Pub. L. 86–778substituted “1961” for “1955” and “3.1 percent” for “3 percent”.

Effective Date of 2009 Amendment

Pub. L. 111–92, § 10(b),Nov. 6, 2009, 123 Stat. 2989, provided that: “The amendments made by this section [amending this section] shall apply to wages paid after December 31, 2009.”

Effective Date of 2008 Amendment

Pub. L. 110–343, div. B, title IV, § 404(b),Oct. 3, 2008, 122 Stat. 3860, provided that: “The amendments made by this section [amending this section] shall apply to wages paid after December 31, 2008.”

Effective Date of 2007 Amendment

Pub. L. 110–140, title XV, § 1501(b),Dec. 19, 2007, 121 Stat. 1800, provided that: “The amendments made by this section [amending this section] shall apply to wages paid after December 31, 2007.”

Amendment by Pub. L. 110–140effective on the date that is 1 day after Dec. 19, 2007, see section 1601 ofPub. L. 110–140, set out as an Effective Date note under section 1824 of Title 2, The Congress.

Effective Date of 1990 Amendment

Section 11333(b) ofPub. L. 101–508provided that: “The amendments made by this section [amending this section] shall apply to wages paid after December 31, 1990.”

Effective Date of 1987 Amendment

Section 9153(b) ofPub. L. 100–203provided that: “The amendment made by subsection (a) [amending this section] shall apply to wages paid on or after January 1, 1988.”

Effective Date of 1982 Amendment

Section 271 (d)(1), (2), formerly 271(b)(1), (2), of Pub. L. 97–248, as redesignated by Pub. L. 98–601, § 1(a),Oct. 30, 1984, 98 Stat. 3147, provided that:

“(1) Subsections (a) and (b).—The amendments made by subsections (a) and (b) [amending this section, sections 3306 and 6157 of this title, and sections 1101 and 1105 of Title 42, The Public Health and Welfare] shall apply to remuneration paid after December 31, 1982.

“(2) Subsection (c).—The amendments made by subsection (c) [amending this section, sections 3302 and 6157 of this title, and section 1101 of Title 42] shall apply to remuneration paid after December 31, 1984.”

Effective Date of 1976 Amendment

Section 211(d)(2) ofPub. L. 94–566provided that: “The amendment made by subsection (b) [amending this section] shall apply to remuneration paid after December 31, 1976.”

Effective Date of 1970 Amendment

Section 301(a) ofPub. L. 91–373provided that the amendment made by that section is effective with respect to remuneration paid after Dec. 31, 1969.

Effective Date of 1960 Amendment

Section 523(c) ofPub. L. 86–778provided that: “The amendments made by subsection (a) [amending this section] shall apply only with respect to the calendar year 1961 and calendar years thereafter.”

Plan Amendments Not Required Until January 1, 1989

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L. 99–514require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 ofPub. L. 99–514, as amended, set out as a note under section 401 of this title.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Friday, May 3, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

How To Use

Multiple entries for a section are listed most recent first, within the section.

The Session Year indicates which session of Congress was responsible for the changes classified. The Congress number forms the first part of the Public Law number; each Congress has two sessions.

Abbreviations used in the Description of Change column:

An empty field implies a standard amendment.
"new" means a new section or new note, or all new text of an existing section or note.
"nt" means note.
"nt [tbl]" means note [table].
"prec" means preceding.
"fr" means a transfer from another section.
"to" means a transfer to another section.
"omitted" means the section is omitted.
"repealed" means the section is repealed.
"nt ed change" and "ed change" - See the Editorial Classification Change Table [pdf].

The Public Law field is linked to the development of the law in the Thomas system at the Library of Congress.

The Statutes at Large field is linked to the text of the law, in the context of its volume of the Statutes at Large, at the Government Printing Office. Please note that it takes a while for these pages to get posted, so for very recent legislation, you need to look at the "enrolled" version at the Thomas site.

The Statutes at Large references have been rendered in the format used as page numbers in the Public Law web pages to which we link, to facilitate copy-paste into browser "find on this (web) page" tools. We are still working on a more direct link facility.

For serious comparison work, we suggest copying all or a portion of the Public Law text into your favorite text editor, for convenient content traversal and window control.

Sections with change type "new" are a special case, still under development. All are now listed, at the title level only.

You will find that occassionally a specific update you notice in a Public Law listed in a classification table will already have made it into the Code. We assume this is an artifact of the LRC edit process. The LII does not edit the LRC content.

top

General Reference

Refer to the LRC (Law Revision Council) for explanations about the US Code from the folks who put it all together.

You can look for information about what it is and is not, which titles are positive law, the schedule of Supplements, etc. Under download you can find the source data we use here (GPO locator files), as well as, PDF files that look just like the paper books (these may be rather large).

Refer to the Thomas site for changes that have not yet made it into the classification tables.

26 USC	Description of Change	Session Year	Public Law	Statutes at Large

LII has no control over and does not endorse any external Internet site that contains links to or references LII.

26 USC § 3301 - Rate of tax

U.S. Code Toolbox

Law about... Articles from Wex

Find a Lawyer

Get Involved