Internal Revenue Code:Sec. 3301. Rate of tax
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Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle C - Employment Taxes
CHAPTER 23 - FEDERAL UNEMPLOYMENT TAX ACT
Statute
Sec. 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 -
(1) 6.2 percent in the case of calendar years 1988 through
2008; or
(2) 6.0 percent in the case of calendar year 2009 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)).
Sources
(Aug. 16, 1954, ch. 736, 68A Stat. 439; Pub. L. 86-778, title V,
Sec. 523(a), Sept. 13, 1960, 74 Stat. 980; Pub. L. 87-6, Sec.
14(a), Mar. 24, 1961, 75 Stat. 16; Pub. L. 88-31, Sec. 2(a), May
29, 1963, 77 Stat. 51; Pub. L. 91-373, title III, Sec. 301(a), Aug.
10, 1970, 84 Stat. 713; Pub. L. 92-329, Sec. 2(a), June 30, 1972,
86 Stat. 398; Pub. L. 94-455, title XIX, Sec. 1903(a)(11), Oct. 4,
1976, 90 Stat. 1808; Pub. L. 94-566, title II, Sec. 211(b), Oct.
20, 1976, 90 Stat. 2676; Pub. L. 97-248, title II, Sec. 271(b)(1),
(c)(1), Sept. 3, 1982, 96 Stat. 554, 555; Pub. L. 99-514, title
XVIII, Sec. 1899A(42), Oct. 22, 1986, 100 Stat. 2960; Pub. L.
100-203, title IX, Sec. 9153(a), Dec. 22, 1987, 101 Stat. 1330-326;
Pub. L. 101-508, title XI, Sec. 11333(a), Nov. 5, 1990, 104 Stat.
1388-470; Pub. L. 102-164, title IV, Sec. 402, Nov. 15, 1991, 105
Stat. 1061; Pub. L. 103-66, title XIII, Sec. 13751, Aug. 10, 1993,
107 Stat. 664; Pub. L. 105-34, title X, Sec. 1035, Aug. 5, 1997,
111 Stat. 937.)
Miscellaneous
AMENDMENTS
ENERGY INDEPENDENCE AND SECURITY ACT OF 2007 (Public Law 110-140)
SEC. 1501. EXTENSION OF ADDITIONAL 0.2 PERCENT FUTA SURTAX.
(a) In General.--Section 3301 <<NOTE: 26 USC 3301.>> (relating to
rate of tax) is amended--
(1) by striking ``2007'' in paragraph (1) and inserting
``2008'', and
(2) by striking ``2008'' in paragraph (2) and inserting
``2009''.
(b) <<NOTE: 26 USC 3301 note.>> Effective Date.--The amendments
made by this section shall apply to wages paid after December 31, 2007.
1997 - Par. (1). Pub. L. 105-34, Sec. 1035(1), substituted
''2007'' for ''1998''.
Par. (2). Pub. L. 105-34, Sec. 1035(2), substituted ''2008'' for
''1999''.
1993 - Par. (1). Pub. L. 103-66, Sec. 13751(1), substituted
''1998'' for ''1996''.
Par. (2). Pub. L. 103-66, Sec. 13751(2), substituted ''1999'' for
''1997''.
1991 - Par. (1). Pub. L. 102-164, Sec. 402(1), substituted
''1996'' for ''1995''.
Par. (2). Pub. L. 102-164, Sec. 402(2), substituted ''1997'' for
''1996''.
1990 - Par. (1). Pub. L. 101-508, Sec. 11333(a)(1), substituted
''1988 through 1995'' for ''1988, 1989, and 1990''.
Par. (2). Pub. L. 101-508, Sec. 11333(a)(2), substituted ''1996''
for ''1991''.
1987 - Pars. (1), (2). Pub. L. 100-203 amended 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. 99-514 substituted ''unemployment'' for
''unemployed''.
1982 - Par. (1). Pub. L. 97-248, Sec. 271(c)(1)(A), substituted
''6.2 percent'' for ''3.5 percent''.
Pub. L. 97-248, Sec. 271(b)(1), substituted ''3.5 percent'' for
''3.4 percent''.
Par. (2). Pub. L. 97-248, Sec. 271(c)(1)(B), substituted ''6.0
percent'' for ''3.2 percent''.
1976 - Pub. L. 94-566 substituted 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. 94-455 substituted ''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. 92-329 inserted provisions setting forth the rate
of tax in the case of wages paid during the calendar year 1973.
1970 - Pub. L. 91-373 increased 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. 88-31 reduced the tax rate for the year 1963 from
3.5 percent to 3.35 percent.
1961 - Pub. L. 87-6 provided for a tax rate of 3.5 percent for
calendar years 1962 and 1963.
1960 - Pub. L. 86-778 substituted ''1961'' for ''1955'' and ''3.1
percent'' for ''3 percent''.
EFFECTIVE DATE OF 2007 AMENDMENT
ENERGY INDEPENDENCE AND SECURITY ACT OF 2007 (Public Law 110-140)
SEC. 1501. EXTENSION OF ADDITIONAL 0.2 PERCENT FUTA SURTAX.
(b) <<NOTE: 26 USC 3301 note.>> Effective Date.--The amendments
made by this section shall apply to wages paid after December 31, 2007.
EFFECTIVE DATE OF 1990 AMENDMENT
Section 11333(b) of Pub. L. 101-508 provided 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) of Pub. L. 100-203 provided 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, Sec. 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) of Pub. L. 94-566 provided 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) of Pub. L. 91-373 provided 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) of Pub. L. 86-778 provided 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 (Sec. 1101-1147 and 1171-1177) or title
XVIII (Sec. 1800-1899A) of Pub. L. 99-514 require 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 of Pub. L. 99-514, as amended, set out as a note under
section 401 of this title.
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 3302, 3305, 3306, 3308,
6157 of this title; title 42 sections 1103, 12594.
