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26 U.S.C. § 3308 — Instrumentalities of the United States
Federal law — U.S. Code and appendices · legal_authorities
Notwithstanding any other provision of law (whether enacted before or after the enactment of this section) which grants to any instrumentality of the United States an exemption from taxation, such instrumentality shall not be exempt from the tax imposed by section 3301 unless such other provision of law grants a specific exemption, by reference to section 3301 (or the corresponding section of prior law), from the tax imposed by such section.
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Source location: Title 26, Chapter 23, § 3308; chapter-023-federal-unemployment-tax-act.md
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Notwithstanding any other provision of law (whether enacted before or after the enactment of this section) which grants to any instrumentality of the United States an exemption from taxation, such instrumentality shall not be exempt from the tax imposed by section 3301 unless such other provision of law grants a specific exemption, by reference to section 3301 (or the corresponding section of prior law), from the tax imposed by such section.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Interstate and foreign commerce** No person required under a State law to make payments to an unemployment fund shall be relieved from compliance therewith on the ground that he is engaged in interstate or foreign commerce, or that the State law does not distinguish between employees engaged in interstate or foreign commerce and those engaged in intrastate commerce.
**(b) Federal instrumentalities in general** The legislature of any State may require any instrumentality of the United States (other than an instrumentality to which section 3306(c)(6) applies), and the individuals in its employ, to make contributions to an unemployment fund under a State unemployment compensation law approved by the Secretary of Labor under section 3304 and (except as provided in section 5240 of the Revised Statutes, as amended (12 U.S.C., sec. 484), and as modified by subsection (c)), to comply otherwise with such law. The permission granted in this subsection shall apply (A) only to the extent that no discrimination is made against such instrumentality, so that if the rate of contribution is uniform upon all other persons subject to such law on account of having individuals in their employ, and upon all employees of such persons, respectively, the contributions required of such instrumentality or the individuals in its employ shall not be at a greater rate than is required of such other persons and such employees, and if the rates are determined separately for different persons or classes of persons having individuals in their employ or for different classes of employees, the determination shall be based solely upon unemployment experience and other factors bearing a direct relation to unemployment risk; (B) only if such State law makes provision for the refund of any contribution
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Federal law — U.S. Code and appendices · legal_authorities
This chapter may be cited as the “Federal Unemployment Tax Act.”
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Federal law — U.S. Code and appendices · legal_authorities
This chapter may be cited as the “Social Security Act”.
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Federal law — U.S. Code and appendices · legal_authorities
Page 2824
TITLE 26—INTERNAL REVENUE CODE
§ 3308
§ 3308. Instrumentalities of the United States
Notwithstanding any other provision of law
(whether enacted before or after the enactment
of this section) which grants to any instrumen-
tality of the United States an exemption from
taxation, such instrumentality shall not be ex-
empt from the tax imposed by section 3301 un-
less such other provision of law grants a specific
exemption, by reference to section 3301 (or the
corresponding section of prior law), from the tax
imposed by such section.
(Added Pub. L. 86–778, title V, § 531(d)(1), Sept. 13,
1960, 74 Stat. 983.)
Editorial Notes
REFERENCES IN TEXT
Enacted before or after the enactment of this section,
referred to in text, means enacted before or after Sept.
13, 1960, the date of approval of Pub. L. 86–778.
PRIOR PROVISIONS
A prior section 3309 was renumbered section 3311 of
this title.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE
Section applicable with respect to remuneration paid
after 1961 for services performed after 1961, see section
535 of Pub. L. 86–778, set out as an Effective Date of 1960
Amendment note under section 3305 of this title.
APPLICABILITY TO FEDERAL LAND BANKS, FEDERAL IN-
TERMEDIATE
CREDIT
BANKS,
AND
BANKS
FOR
CO-
OPERATIVES
Applicability of this section to Federal land banks,
Federal intermediate credit banks, and banks for co-
operatives, see section 531(g) of Pub. L. 86–778, set out
as a note under section 3305 of this title.
§ 3309. State law coverage of services performed
for nonprofit organizations or governmental
entities
(a) State law requirements
For purposes of section 3304(a)(6)—
(1) except as otherwise provided in sub-
sections (b) and (c), the services to which this
paragraph applies are—
(A
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 3308
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