§ 3301 Rate of tax

OLRC 119-134 · eCFR 2026-10-19 · 4 regs · 18 amending Acts · cited by 6 sections

Enacted 1954 · Act Aug. 16, 1954, ch. 736 Amended · 18 Acts · From 1939 Code § 1600

195419601961196319701972197619821986198719901991199319972007200820092018
Connections Cited by 6 · Cites 1
§ 3301 Rate of tax
§ 31.3301-1 Persons liable for tax.§ 31.3301-2 Measure of tax.§ 31.3301-3 Rate and computation of tax.§ 31.3301-4 When wages are paid.
Amended 1960, 1961, 1963, 1970, 1972, 1976, 1982, 1986, 1987, 1990, 1991, 1993, 1997, 2007, 2008, 2009, 2018
  • 2018 Pub. L. 115-141 Pub. L. 115–141 substituted “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)).” for “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)).”

  • 2009 Pub. L. 111-92 Pub. L. 111–92 inserted “(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 Pub. L. 110-343 Pub. L. 110–343, § 404(a)(1), substituted “through 2009” for “through 2008”.
  • 2008 Pub. L. 110-343 Pub. L. 110–343, § 404(a)(2), substituted “calendar year 2010” for “calendar year 2009”.
  • 2007 Pub. L. 110-140 Pub. L. 110–140, § 1501(a)(1), substituted “2008” for “2007”.
  • 2007 Pub. L. 110-140 Pub. L. 110–140, § 1501(a)(2), substituted “2009” for “2008”.
  • 1997 Pub. L. 105-34 Pub. L. 105–34, § 1035(1), substituted “2007” for “1998”.
  • 1997 Pub. L. 105-34 Pub. L. 105–34, § 1035(2), substituted “2008” for “1999”.
  • 1993 Pub. L. 103-66 Pub. L. 103–66, § 13751(1), substituted “1998” for “1996”.
  • 1993 Pub. L. 103-66 Pub. L. 103–66, § 13751(2), substituted “1999” for “1997”.
  • 1991 Pub. L. 102-164 Pub. L. 102–164, § 402(1), substituted “1996” for “1995”.
  • 1991 Pub. L. 102-164 Pub. L. 102–164, § 402(2), substituted “1997” for “1996”.
  • 1990 Pub. L. 101-508 Pub. L. 101–508, § 11333(a)(1), substituted “1988 through 1995” for “1988, 1989, and 1990”.
  • 1990 Pub. L. 101-508 Pub. L. 101–508, § 11333(a)(2), substituted “1996” for “1991”.
  • 1987 Pub. L. 100-203 Pub. L. 100–203 amended pars. (1) and (2) generally. Prior to amendment, pars. (1) and (2) read as follows:
  • 1987 “(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
  • 1987 “(2) 6.0 percent, in the case of such first calendar year and each calendar year thereafter;”.
  • 1986 Pub. L. 99-514 Pub. L. 99–514 substituted “unemployment” for “unemployed”.
  • 1982 Pub. L. 97-248 Pub. L. 97–248, § 271(c)(1)(A), substituted “6.2 percent” for “3.5 percent”.
  • 1982 Pub. L. 97-248 Pub. L. 97–248, § 271(b)(1), substituted “3.5 percent” for “3.4 percent”.
  • 1982 Pub. L. 97-248 Pub. L. 97–248, § 271(c)(1)(B), substituted “6.0 percent” for “3.2 percent”.
  • 1976 Pub. L. 94-566 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.
  • 1976 Pub. L. 94-455 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 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 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 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 Pub. L. 87–6 provided for a tax rate of 3.5 percent for calendar years 1962 and 1963.
  • 1960 Pub. L. 86-778 Pub. L. 86–778 substituted “1961” for “1955” and “3.1 percent” for “3 percent”.

Cases: Cencast Services, L.P. v. United States, 729 F.3d 1352 (Fed. Cir. 2013)

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)).