§ 3301. — Rate of tax.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 26USC3301]
TITLE 26--INTERNAL REVENUE CODE
Subtitle C--Employment Taxes
CHAPTER 23--FEDERAL UNEMPLOYMENT TAX ACT
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 2007;
or
(2) 6.0 percent in the case of calendar year 2008 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)).
(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.)
Amendments
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 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 [Secs. 1101-1147 and 1171-1177] or title XVIII
[Secs. 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.
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.
