# 26 U.S.C. § 3211: Rate of tax

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s3211>. Cite pinpoints as 26 U.S.C. § 3211(a)(1).

## § 3211(a) Tier 1 tax

In addition to other taxes, there is hereby imposed on the income of each employee representative a tax equal to the applicable percentage of the compensation received during any calendar year by such employee representative for services rendered by such employee representative. 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 and subsections (a) and (b) of section 3111 for the calendar year.

## § 3211(b) Tier 2 tax

In addition to other taxes, there is hereby imposed on the income of each employee representative 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 representative for services rendered by such employee representative.

## § 3211(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).

## Regulations

- [Treas. Reg. § 31.3211-1](/26/reg/31.3211-1.md): Measure of employee representative tax. (interprets § 3211)
- [Treas. Reg. § 31.3211-2](/26/reg/31.3211-2.md): Rates and computation of employee representative tax. (interprets § 3211)
- [Treas. Reg. § 31.3211-3](/26/reg/31.3211-3.md): Employee representative supplemental tax. (interprets § 3211)

## Connections

Cites: § 3101 Rate of tax; § 3111 Rate of tax; § 3231 Definitions; § 3241 Determination of tier 2 tax rate based on average account benefits ratio

Cited by: § 24 Child tax credit; § 72 Annuities; certain proceeds of endowment and life insurance contracts; § 3231 Definitions

Derived from: 1939 § 1510; 1939 § 1511; 1939 § 1512

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 432
- 1954-08-31: [Act Aug. 31, 1954, ch. 1164](/26/act/1954-ch1164.md), 68 Stat. 1040
- 1959-05-19: [Pub. L. 86-28](/26/act/86-28.md), 73 Stat. 29
- 1963-10-05: [Pub. L. 88-133](/26/act/88-133.md), 77 Stat. 221
- 1965-07-30: [Pub. L. 89-97](/26/act/89-97.md), 79 Stat. 335
- 1965-09-29: [Pub. L. 89-212](/26/act/89-212.md), 79 Stat. 861
- 1966-10-30: [Pub. L. 89-699](/26/act/89-699.md), 80 Stat. 1078
- 1966-10-30: [Pub. L. 89-700](/26/act/89-700.md), 80 Stat. 1088
- 1970-03-17: [Pub. L. 91-215](/26/act/91-215.md), 84 Stat. 70
- 1973-07-10: [Pub. L. 93-69](/26/act/93-69.md), 87 Stat. 162
- 1975-08-09: [Pub. L. 94-93](/26/act/94-93.md), 89 Stat. 466
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1807
- 1981-08-13: [Pub. L. 97-34](/26/act/97-34.md), 95 Stat. 347
- 1983-08-12: [Pub. L. 98-76](/26/act/98-76.md), 97 Stat. 419
- 1990-11-05: [Pub. L. 101-508](/26/act/101-508.md), 104 Stat. 1388
- 2001-12-21: [Pub. L. 107-90](/26/act/107-90.md), 115 Stat. 891
- 2014-12-19: [Pub. L. 113-295](/26/act/113-295.md), 128 Stat. 4052