Source: https://www.law.cornell.edu/uscode/text/26/6157
Timestamp: 2019-07-18 19:52:58
Document Index: 730904957

Matched Legal Cases: ['§ 6157', '§\u202f6157', '§\u202f2', '§\u202f101', '§\u202f2', '§\u202f1906', '§\u202f114', '§\u202f211', '§\u202f271', '§\u202f231', '§\u202f7106', '§\u202f7841', '§\u202f6156', '§\u202f6157', '§\u202f203', '§\u202f2', '§\u202f271', '§\u202f271', '§\u202f114', '§\u202f1906', '§\u202f211', '§\u202f1906', '§\u202f101', '§\u202f101', '§\u202f101', '§\u202f4', '§\u202f4', '§\u202f301', '§\u202f2']

26 U.S. Code § 6157 - Payment of Federal unemployment tax on quarterly or other time period basis | U.S. Code | US Law | LII / Legal Information Institute
Section 6157. Payment of Federal unemployment tax on quarterly or other time period basis
26 U.S. Code § 6157. Payment of Federal unemployment tax on quarterly or other time period basis
(a) General ruleEvery person who for the calendar year is an employer (as defined in section 3306(a)) shall—
if the person is such an employer for the preceding calendar year (determined by only taking into account wages paid and employment during such preceding calendar year), compute the tax imposed by section 3301 for each of the first 3 calendar quarters in the calendar year on wages paid for services with respect to which the person is such an employer for such preceding calendar year (as so determined), and
(Added Pub. L. 91–53, § 2(a), Aug. 7, 1969, 83 Stat. 91; amended Pub. L. 91–373, title I, § 101(b)(1), (2), Aug. 10, 1970, 84 Stat. 696; Pub. L. 92–329, § 2(b), June 30, 1972, 86 Stat. 398; Pub. L. 94–455, title XIX, § 1906(a)(11), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1825, 1834; Pub. L. 94–566, title I, § 114(b), title II, § 211(e)(3) [(c)(3)], Oct. 20, 1976, 90 Stat. 2669, 2677; Pub. L. 97–248, title II, § 271(b)(2)(C), (c)(3)(C), Sept. 3, 1982, 96 Stat. 555; Pub. L. 98–76, title II, § 231(b)(1), Aug. 12, 1983, 97 Stat. 428; Pub. L. 100–647, title VII, § 7106(c)(1), Nov. 10, 1988, 102 Stat. 3773; Pub. L. 101–239, title VII, § 7841(d)(12), Dec. 19, 1989, 103 Stat. 2428.)
A prior section 6157, act Aug. 16, 1954, ch. 736, 68A Stat. 761, § 6156; renumbered § 6157, June 29, 1961, Pub. L. 87–61, title II, § 203(c)(1), 75 Stat. 125, made a cross reference provision for payment of taxes under provisions of the Tariff Act, prior to repeal by Pub. L. 91–53, § 2(a), Aug. 7, 1969, 83 Stat. 91.
1989—Subsec. (a). Pub. L. 101–239 substituted “subsection (c)” for “subsections (c) and (d)” in last sentence.
1982—Subsec. (b). Pub. L. 97–248, § 271(c)(3)(C), substituted “0.6” for “0.5” in two places.
Pub. L. 97–248, § 271(b)(2)(C), substituted “0.8” for “0.7”.
1976—Subsec. (a). Pub. L. 94–566, § 114(b), amended subsec. (a) generally, changing the general rule covering payment of Federal unemployment tax on a quarterly or other time period basis to conform to the altered definitions of employment and wages pertaining to domestic and agricultural service in section 3306 of this title.
Pub. L. 94–455, § 1906(a)(11)(B), (b)(13)(A), substituted “subsection (c)” for “subsections (c) and (d)” and struck out “or his delegate” after “Secretary”.
Subsec. (b). Pub. L. 94–566, § 211(e)(3) [(c)(3)], substituted “In the case of wages paid in any calendar quarter or other period during a calendar year to which paragraph (1) of section 3301 applies, the amount of such wages shall be multiplied by 0.7 percent in lieu of 0.5 percent” for “In the case of wages paid in any calendar quarter or other period during 1973, the amount of such wages shall be multiplied by 0.58 percent in lieu of 0.5 percent”.
Subsecs. (c), (d). Pub. L. 94–455, § 1906(a)(11)(A), redesignated subsec. (d) as (c). Former subsec. (c), which related to the percentage reduction for 1970 and 1971 of the tax computed in subsec. (b), was struck out.
1970—Subsec. (a)(1). Pub. L. 91–373, § 101(b)(1), reduced from 4 to 1 the number of individuals which a person had to employ on each of some 20 days during the preceding calendar year and inserted provision covering persons who, during any calendar quarter in the preceding calendar year, paid wages of $1,500 or more.
Subsec. (b). Pub. L. 91–373, § 101(b)(2), substituted “0.5 percent” for “the number of percentage points (including fractional points) by which the rate of tax specified in section 3301 exceeds .7 percent”. be the date on which payment would have been required if such remainder had been the tax.
Pub. L. 91–373, title I, § 101(c)(2), Aug. 10, 1970, 84 Stat. 696, provided that:
“The amendment made by subsection (b)(2) [amending this section] shall apply with respect to calendar years beginning after December 31, 1969.”
Pub. L. 91–53, § 4(a), Aug. 7, 1969, 83 Stat. 93, provided that:
“The amendments made by the first two sections of this Act [enacting section 6317 and amending this section and sections 3306, 6201, 6513, and 6601 of this title] shall apply with respect to calendar years beginning after December 31, 1969.”
Pub. L. 102–244, § 4, Feb. 7, 1992, 106 Stat. 4, provided that:
Notwithstanding any other provision of law, if a qualified taxpayer is required to pay additional taxes for taxable years beginning in 1991 with respect to any employment in any State by reason of such State being declared a credit reduction State, such taxpayer may elect to defer the filing and payment of such additional taxes to a date no later than June 30, 1992.
Notwithstanding subsection (a), for purposes of section 6601(a) of the Internal Revenue Code of 1986, the last date prescribed for payment of any additional taxes for which an election is made under subsection (a) shall be January 31, 1992.
“(1)Qualified taxpayer.—The term ‘qualified taxpayer’ means a taxpayer—
in a State which has been declared a credit reduction State for taxable years beginning in 1991, and
who did not receive notice of such credit reduction before December 1, 1991 from either the State unemployment compensation agency or the Internal Revenue Service.
“(2)Credit reduction state.—
The term ‘credit reduction State’ means a State with respect to which the Internal Revenue Service has determined that a reduction in credits is applicable for taxable years beginning in 1991 pursuant to the provisions of section 3302 of the Internal Revenue Code of 1986.
“(d)Time and Manner for Making Election.—
An election under this section shall be made at such time and in such manner as the Secretary of the Treasury shall prescribe.”
Pub. L. 91–373, title III, § 301(b), Aug. 10, 1970, 84 Stat. 713, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
“For purposes of section 6157 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (relating to payment of Federal unemployment tax on quarterly or other time period basis), in computing tax as required by subsections (a)(1) and (2) of such section, the percentage contained in subsection (b) of such section applicable with respect to wages paid in any calendar quarter in 1970 ending before the date of the enactment of this Act [Aug. 10, 1970] shall be treated as being 0.4 percent.”