# 26 U.S.C. § 3301: Rate of tax

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s3301>. Cite pinpoints as 26 U.S.C. § 3301(a)(1).

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)).

## Regulations

- [Treas. Reg. § 31.3301-1](/26/reg/31.3301-1.md): Persons liable for tax. (interprets § 3301)
- [Treas. Reg. § 31.3301-2](/26/reg/31.3301-2.md): Measure of tax. (interprets § 3301)
- [Treas. Reg. § 31.3301-3](/26/reg/31.3301-3.md): Rate and computation of tax. (interprets § 3301)
- [Treas. Reg. § 31.3301-4](/26/reg/31.3301-4.md): When wages are paid. (interprets § 3301)

## Leading cases

- [Cencast Services, L.P. v. United States, 729 F.3d 1352 (Fed. Cir. 2013)](https://www.courtlistener.com/opinion/1040307/cencast-services-lp-v-united-states/)

## Connections

Cites: § 3306 Definitions

Cited by: § 3302 Credits against tax; § 3305 Applicability of State law; § 3306 Definitions; § 3308 Instrumentalities of the United States; § 6157 Payment of Federal unemployment tax on quarterly or other time period basis; § 6601 Interest on underpayment, nonpayment, or extensions of time for payment, of tax

Derived from: 1939 § 1600

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 439
- 1960-09-13: [Pub. L. 86-778](/26/act/86-778.md), 74 Stat. 980
- 1961-03-24: [Pub. L. 87-6](/26/act/87-6.md), 75 Stat. 16
- 1963-05-29: [Pub. L. 88-31](/26/act/88-31.md), 77 Stat. 51
- 1970-08-10: [Pub. L. 91-373](/26/act/91-373.md), 84 Stat. 713
- 1972-06-30: [Pub. L. 92-329](/26/act/92-329.md), 86 Stat. 398
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1808
- 1976-10-20: [Pub. L. 94-566](/26/act/94-566.md), 90 Stat. 2676
- 1982-09-03: [Pub. L. 97-248](/26/act/97-248.md), 96 Stat. 554
- 1986-10-22: [Pub. L. 99-514](/26/act/99-514.md), 100 Stat. 2960
- 1987-12-22: [Pub. L. 100-203](/26/act/100-203.md), 101 Stat. 1330
- 1990-11-05: [Pub. L. 101-508](/26/act/101-508.md), 104 Stat. 1388
- 1991-11-15: [Pub. L. 102-164](/26/act/102-164.md), 105 Stat. 1061
- 1993-08-10: [Pub. L. 103-66](/26/act/103-66.md), 107 Stat. 664
- 1997-08-05: [Pub. L. 105-34](/26/act/105-34.md), 111 Stat. 937
- 2007-12-19: [Pub. L. 110-140](/26/act/110-140.md), 121 Stat. 1800
- 2008-10-03: [Pub. L. 110-343](/26/act/110-343.md), 122 Stat. 3860
- 2009-11-06: [Pub. L. 111-92](/26/act/111-92.md), 123 Stat. 2988
- 2018-03-23: [Pub. L. 115-141](/26/act/115-141.md), 132 Stat. 1204