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Internal Revenue Code; and Appendix
Chapter 23 — Federal Unemployment Tax Act
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)).
(Aug. 16, 1954, ch. 736, 68A Stat. 439 ; Pub. L. 86–778, title V, §523(a), Sept. 13, 1960, 74 Stat. 980 ; Pub. L. 87–6, §14(a), Mar. 24, 1961, 75 Stat. 16 ; Pub. L. 88–31, §2(a), May 29, 1963, 77 Stat. 51 ; Pub. L. 91–373, title III, §301(a), Aug. 10, 1970, 84 Stat. 713 ; Pub. L. 92–329, §2(a), June 30, 1972, 86 Stat. 398 ; Pub. L. 94–455, title XIX, §1903(a)(11), Oct. 4, 1976, 90 Stat. 1808 ; Pub. L. 94–566, title II, §211(b), Oct. 20, 1976, 90 Stat. 2676 ; Pub. L. 97–248, title II, §271(b)(1), (c)(1), Sept. 3, 1982, 96 Stat. 554 , 555; Pub. L. 99–514, title XVIII, §1899A(42), Oct. 22, 1986, 100 Stat. 2960 ; Pub. L. 100–203, title IX, §9153(a), Dec. 22, 1987, 101 Stat. 1330–326 ; Pub. L. 101–508, title XI, §11333(a), Nov. 5, 1990, 104 Stat. 1388–470 ; Pub. L. 102–164, title IV, §402, Nov. 15, 1991, 105 Stat. 1061 ; Pub. L. 103–66, title XIII, §13751, Aug. 10, 1993, 107 Stat. 664 ; Pub. L. 105–34, title X, §1035, Aug. 5, 1997, 111 Stat. 937 ; Pub. L. 110–140, title XV, §1501(a), Dec. 19, 2007, 121 Stat. 1800 ; Pub. L. 110–343, div. B, title IV, §404(a), Oct. 3, 2008, 122 Stat. 3860 ; Pub. L. 111–92, §10(a), Nov. 6, 2009, 123 Stat. 2988 ; Pub. L. 115–141, div. U, title IV, §401(b)(37), Mar. 23, 2018, 132 Stat. 1204 .)
AMENDMENTS
2018-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 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-Par. (1). Pub. L. 110–343, §404(a)(1), substituted "through 2009" for "through 2008". Par. (2). Pub. L. 110–343, §404(a)(2), substituted "calendar year 2010" for "calendar year 2009".
2007-Par. (1). Pub. L. 110–140, §1501(a)(1), substituted "2008" for "2007". Par. (2). Pub. L. 110–140, §1501(a)(2), substituted "2009" for "2008".
1997--Par. (1). Pub. L. 105-34, section 1035(1), substituted "2007'' for "1998''.
Par. (2). Pub. L. 105-34, section 1035(2), substituted "2008'' for "1999''.
1993--Par. (1). Pub. L. 103-66, section 13751(1), substituted "1998'' for "1996''.
Par. (2). Pub. L. 103-66, section 13751(2), substituted "1999'' for "1997''.
1991--Par. (1). Pub. L. 102-164, section 402(1), substituted "1996'' for "1995''.
Par. (2). Pub. L. 102-164, section 402(2), substituted "1997'' for "1996''.
1990--Par. (1). Pub. L. 101-508, section 11333(a )(1), substituted "1988 through 1995'' for "1988, 1989, and 1990''.
Par. (2). Pub. L. 101-508, section 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, section 271(c )(1)(A), substituted "6.2 percent'' for "3.5 percent''.
Pub. L. 97-248, section 271(b )(1), substituted "3.5 percent'' for "3.4 percent''.
Par. (2). Pub. L. 97-248, section 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''.