{"data":{"id":"us/26-u.s.c.-3311","jurisdiction":"us","citation":"26 U.S.C. § 3311","heading":"Short title","body":"This chapter may be cited as the “Federal Unemployment Tax Act.”","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":"403ff5d9b08504ba251609d92cf16ee3d489485334408048513ae5f2a4436c39","source_id":"us","stale":true,"prev":"us/26-u.s.c.-3310","next":"us/26-u.s.c.-3321"},"notice":"GroundRules: Original legal text. Not legal advice."}