{"data":{"id":"us/26-u.s.c.-3301","jurisdiction":"us","citation":"26 U.S.C. § 3301","heading":"Rate of tax","body":"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)).","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 23—FEDERAL UNEMPLOYMENT TAX 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":"26330e0bb5772cfab6a16a7bd398a23c099f9b5df0b3257e0093e487824ea424","source_id":"us","stale":false,"prev":"us/26-u.s.c.-3241","next":"us/26-u.s.c.-3302"},"notice":"GroundRules: Original legal text. Not legal advice."}