Source: https://law.justia.com/codes/us/2017/title-26/subtitle-c/chapter-21/subchapter-b/sec.-3111/
Timestamp: 2020-05-29 20:48:58
Document Index: 632701176

Matched Legal Cases: ['§ 3111', '§ 3111', '§3111', '§208', '§202', '§401', '§201', '§111', '§321', '§109', '§204', '§204', '§135', '§6', '§1903', '§101', '§315', '§123', '§9006', '§8016', '§415', '§101', '§261', '§221', '§121', '§221', '§221', '§101', '§135', '§109', '§9006', '§315']

26 U.S.C. § 3111 (2017) - Rate of tax :: 2017 US Code :: US Codes and Statutes :: US Law :: Justia
Justia › US Law › US Codes and Statutes › US Code › 2017 US Code › Title 26 - Internal Revenue Code › Subtitle C - Employment Taxes › Chapter 21 - Federal Insurance Contributions Act › Subchapter B - Tax on Employers › Sec. 3111 - Rate of tax
Citation 26 U.S.C. § 3111 (2017)
Section Name §3111. Rate of tax
Section Text (a) Old-age, survivors, and disability insurance
The term "qualified employer" means any employer other than the United States, any State, or any political subdivision thereof, or any instrumentality of the foregoing.
Notwithstanding subparagraph (A), the term "qualified employer" includes any employer which is a public institution of higher education (as defined in section 101(b) of the Higher Education Act of 1965).
For purposes of this subsection, the term "qualified individual" means any individual who—
(D) is not an individual described in section 51(i)(1) (applied by substituting "qualified employer" for "taxpayer" each place it appears).
(B) the term "qualified veteran" has meaning 1 given such term by section 51(d)(3).
(f) Credit for research expenditures of qualified small businesses (1) In general
(Aug. 16, 1954, ch. 736, 68A Stat. 416; Sept. 1, 1954, ch. 1206, title II, §208(c), 68 Stat. 1094; Aug. 1, 1956. ch. 836, title II, §202(c), 70 Stat. 845; Pub. L. 85–840, title IV, §401(c), Aug. 28, 1958, 72 Stat. 1042; Pub. L. 87–64, title II, §201(c), June 30, 1961, 75 Stat. 141; Pub. L. 89–97, title I, §111(c)(6), title III, §321(c), July 30, 1965, 79 Stat. 343, 396; Pub. L. 90–248, title I, §109(a)(3), (b)(3), Jan. 2, 1968, 81 Stat. 836, 837; Pub. L. 92–5, title II, §204(a)(2), Mar. 17, 1971, 85 Stat. 11; Pub. L. 92–336, title II, §204(a)(3), (b)(3), July 1, 1972, 86 Stat. 421, 422; Pub. L. 92–603, title I, §135(a)(3), (b)(3), Oct. 30, 1972, 86 Stat. 1363, 1364; Pub. L. 93–233, §6(a)(2), (b)(3), Dec. 31, 1973, 87 Stat. 954, 955; Pub. L. 94–455, title XIX, §1903(a)(1), Oct. 4, 1976, 90 Stat. 1806; Pub. L. 95–216, title I, §101(a)(2), (b)(2), title III, §§315(b), 317(b)(2), Dec. 20, 1977, 91 Stat. 1511, 1512, 1537, 1540; Pub. L. 98–21, title I, §123(a)(2), Apr. 20, 1983, 97 Stat. 88; Pub. L. 100–203, title IX, §9006(b)(1), Dec. 22, 1987, 101 Stat. 1330–289; Pub. L. 100–647, title VIII, §8016(a)(5), Nov. 10, 1988, 102 Stat. 3793; Pub. L. 108–203, title IV, §415, Mar. 2, 2004, 118 Stat. 530; Pub. L. 111–147, title I, §101(a), Mar. 18, 2010, 124 Stat. 72; Pub. L. 112–56, title II, §261(e)(2), Nov. 21, 2011, 125 Stat. 730; Pub. L. 113–295, div. A, title II, §221(a)(99)(B), Dec. 19, 2014, 128 Stat. 4051; Pub. L. 114–113, div. Q, title I, §121(c)(2), Dec. 18, 2015, 129 Stat. 3051.)
2015—Subsec. (f). Pub. L. 114–113 added subsec. (f).
2014—Subsec. (a). Pub. L. 113–295, §221(a)(99)(B)(i), substituted "6.2 percent of the wages (as defined in section 3121(a)) paid by the employer with respect to employment (as defined in section 3121(b))." for "the following percentages of the wages (as defined in section 3121(a)) paid by him with respect to employment (as defined in section 3121(b))—" and table of rates.
Subsec. (b). Pub. L. 113–295, §221(a)(99)(B)(ii), substituted "1.45 percent of the wages (as defined in section 3121(a)) paid by the employer with respect to employment (as defined in section 3121(b))." for "the following percentages of the wages (as defined in section 3121(a)) paid by him with respect to employment (as defined in section 3121(b))—
1987—Subsecs. (a), (b). Pub. L. 100–203, as amended by Pub. L. 100–647, struck out "and (t)" after "3121(a)" in introductory provisions.
1977—Subsec. (a). Pub. L. 95–216, §§101(a)(2), 315(b), substituted "(as defined in section 3121(a) and (t))" for "(as defined in section 3121(a))" in provisions preceding par. (1), substituted "1974 through 1977" for "1974 through 2010" in par. (1), substituted "wages paid during the calendar year 1978, the rate shall be 5.05 percent" for "wages paid after December 31, 2010, the rate shall be 5.95 percent" in par. (2), and added pars. (3) to (7).
1972—Subsec. (a)(3). Pub. L. 92–603, §135(a)(3)(A), substituted "the calendar years 1971 and 1972" for "any of the calendar years 1971 through 1977".
1971—Subsec. (a)(4). Pub. L. 92–5 substituted "with respect to wages paid during the calendar years 1973, 1974, and 1975, the rate shall be 5.0 percent; and" for "with respect to wages paid after December 31, 1972, the rate shall be 5.0 percent".
1968—Subsec. (a)(1) to (4). Pub. L. 90–248, §109(a)(3), substituted "1968" and "3.8" for "1966" and "3.85" in par. (1) and "1969 and 1970" and "4.2" for "1967 and 1968" and "3.9" in par. (2), struck out reference to calendar years 1969 and 1970 from par. (3) and substituted therein "4.6" for "4.4", and substituted "5.0" for "4.85" in par. (4).
Pub. L. 100–203, title IX, §9006(c), Dec. 22, 1987, 101 Stat. 1330–289, provided that: "The amendments made by this section [amending this section and section 3121 of this title] shall apply with respect to tips received (and wages paid) on and after January 1, 1988."
Pub. L. 95–216, title III, §315(c), Dec. 20, 1977, 91 Stat. 1537, provided that: "The amendments made by this section [amending this section and section 3121 of this title] shall apply with respect to wages paid with respect to employment performed in months after December 1977."
128 Stat. 4051
129 Stat. 3051
Public Law References Public Law 85-840, Public Law 87-64, Public Law 89-97, Public Law 90-248, Public Law 92-5, Public Law 92-336, Public Law 92-603, Public Law 93-233, Public Law 94-455, Public Law 95-216, Public Law 97-123, Public Law 98-21, Public Law 100-203, Public Law 100-647, Public Law 108-203, Public Law 111-147, Public Law 112-56, Public Law 113-295, Public Law 114-113