{"data":{"id":"us/26-u.s.c.-3128","jurisdiction":"us","citation":"26 U.S.C. § 3128","heading":"Short title","body":"This chapter may be cited as the “Federal Insurance Contributions Act.”","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 21—FEDERAL INSURANCE CONTRIBUTIONS ACT"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"0b0d61a3a3a2cb2e9073156551f658627cad03d224acbb9c0054330fce5ad23c","source_id":"us","stale":true,"prev":"us/26-u.s.c.-3127","next":"us/26-u.s.c.-3131"},"notice":"GroundRules: Original legal text. Not legal advice."}