{"data":{"id":"us/26-cfr-31.3301-3","jurisdiction":"us","citation":"26 CFR 31.3301-3","heading":"-3 Rate and computation of tax.","body":"(a) The rates of tax with respect to wages paid in calendar years after 1954 are as follows:\nPercent\nIn the calendar years 1955 to 1960, both inclusive 3\nIn the calendar year 1961 3.1\nIn the calendar year 1962 3.5\nIn the calendar year 1963 3.35\nIn the calendar year 1964 and subsequent calendar years 3.1\n(b) The tax is computed by applying to the wages paid in a calendar year, with respect to employment after December 31, 1938, the rate in effect at the time the wages are paid.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER C—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE","PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE","Subpart D—Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"10ac3184a590ac3861ae974200f29cf3e582a48f674eee2788024ecda4a8ed12","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-31.3301-2","next":"us/26-cfr-31.3301-4"},"notice":"GroundRules: Original legal text. Not legal advice."}