Browse Arkansas Code titles and sections
Federal law — U.S. Code and appendices · legal_authorities
This chapter may be cited as the “Federal Unemployment Tax Act.”
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 3311
Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.
Download original Markdown file
File SHA-256: 50dd6bf4d4b548c9c0d1d20cc033e5d306a70f89b1a009147d48f74c14df7b86. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.
Authority boundary: historical or unconfirmed source not current law verified.
Open the recorded source website ↗
Stable record: federal_law:legal_authorities:record_usc_b753eacebccecdc88083f82e
Source file: Laws/federal/codes/united-states-code/title-26/section-3311-short-title--1e0700e6b4.md
Pages: Not recorded – Not recorded
Passage SHA-256: 403ff5d9b08504ba251609d92cf16ee3d489485334408048513ae5f2a4436c39
Source location: Title 26, Chapter 23, § 3311; chapter-023-federal-unemployment-tax-act.md
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Requirements** The Secretary of Labor shall approve any State law submitted to him, within 30 days of such submission, which he finds provides that— (1) all compensation is to be paid through public employment offices or such other agencies as the Secretary of Labor may approve; (2) no compensation shall be payable with respect to any day of unemployment occurring within 2 years after the first day of the first period with respect to which contributions are required; (3) all money received in the unemployment fund shall (except for refunds of sums erroneously paid into such fund and except for refunds paid in accordance with the provisions of section 3305(b)) immediately upon such receipt be paid over to the Secretary of the Treasury to the credit of the Unemployment Trust Fund established by section 904 of the Social Security Act ([42 U.S.C. 1104](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section1104&num=0&edition=prelim)); (4) all money withdrawn from the unemployment fund of the State shall be used solely in the payment of unemployment compensation, exclusive of expenses of administration, and for refunds of sums erroneously paid into such fund and refunds paid in accordance with the provisions of section 3305(b); except that— (A) an amount equal to the amount of employee payments into the unemployment fund of a State may be used in the payment of cash benefits to individuals with respect to their disability, exclusive of expenses of administration; (B) the amounts specified by section 903 (c)(2) or 903(d)(4) of the Social Security Act may, subject to the conditions prescribed in such section, be used for expenses incurred by the State for administration of its unemployment compensation law and public employment offices;
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 3304
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes #### Codification Section, Pub. L. 94–566, title V, § 508(b), Oct. 20, 1976, 90 Stat. 2689; Pub. L. 104–193, title I, § 110(a), Aug. 22, 1996, 110 Stat. 2171, which related to reimbursement to State employment offices for expenses incurred for furnishing information requested of such offices by State or local agency administering this part, was transferred to [section 655a of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section655a&num=0&edition=prelim).
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 603a
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes Section, Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 591, provided that a payment to ex-servicemen for unused accrued leave was to be deemed to continue Federal service during period after termination with respect to which the serviceman received payment and that such payment was to be deemed Federal wages subject to regulations concerning allocation over the period after termination. #### Effective Date of Repeal Pub. L. 91–373, title I, § 107, Aug. 10, 1970, 84 Stat. 701, provided that the repeal is effective with respect to benefit years which begin more than 30 days after the date of enactment of Pub. L. 91–373, which was approved on Aug. 10, 1970.
Source: Supplied U.S. Code snapshot — release unconfirmed · 5 U.S.C. § 8524
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Exempted securities** Except as hereinafter expressly provided, the provisions of this subchapter shall not apply to any of the following classes of securities: (1) Reserved. (2) Any security issued or guaranteed by the United States or any territory thereof, or by the District of Columbia, or by any State of the United States, or by any political subdivision of a State or territory, or by any public instrumentality of one or more States or territories, or by any person controlled or supervised by and acting as an instrumentality of the Government of the United States pursuant to authority granted by the Congress of the United States; or any certificate of deposit for any of the foregoing; or any security issued or guaranteed by any bank; or any security issued by or representing an interest in or a direct obligation of a Federal Reserve bank; or any interest or participation in any common trust fund or similar fund that is excluded from the definition of the term “investment company” under section 3(c)(3) of the Investment Company Act of 1940 [[15 U.S.C. 80a–3(c)(3)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section80a–3/c/3&num=0&edition=prelim)]; or any security which is an industrial development bond (as defined in section 103(c)(2) 11 See References in Text note below. of title 26) the interest on which is excludable from gross income under section 103(a)(1) 1 of title 26 if, by reason of the application of paragraph (4) or (6) of section 103(c) 1 of title 26 (determined as if paragraphs (4)(A), (5), and (7) were not included in such section 103(c)),1 paragraph (1) of such section 103(c) 1 does not apply to such security; or any interest or participation in a single trust fund, or in a collective trust fund maintained by a bank, o
Source: Supplied U.S. Code snapshot — release unconfirmed · 15 U.S.C. § 77c
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Establishment** There is hereby established in the Unemployment Trust Fund an employment security administration account. **(b) Amount credited to Account; transfer of funds; adjustments; repayment of internal revenue refunds** (1) There is hereby appropriated to the Unemployment Trust Fund for credit to the employment security administration account, out of any moneys in the Treasury not otherwise appropriated, for the fiscal year ending June 30, 1961, and for each fiscal year thereafter, an amount equal to 100 per centum of the tax (including interest, penalties, and additions to the tax) received during the fiscal year under the Federal Unemployment Tax Act [[26 U.S.C. 3301](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section3301&num=0&edition=prelim) et seq.] and covered into the Treasury. (2) The amount appropriated by paragraph (1) shall be transferred at least monthly from the general fund of the Treasury to the Unemployment Trust Fund and credited to the employment security administration account. Each such transfer shall be based on estimates made by the Secretary of the Treasury of the amounts received in the Treasury. Proper adjustments shall be made in the amounts subsequently transferred, to the extent prior estimates (including estimates for the fiscal year ending June 30, 1960) were in excess of or were less than the amounts required to be transferred. (3) The Secretary of the Treasury is directed to pay from time to time from the employment security administration account into the Treasury, as repayments to the account for refunding internal revenue collections, amounts equal to all refunds made after June 30, 1960, of amounts received as tax under the Federal Unemployment Tax Act [[26 U.S.C. 3301](https://uscode.house.
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 1101
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
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.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 3308
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) State law requirements** For purposes of section 3304(a)(6)— (1) except as otherwise provided in subsections (b) and (c), the services to which this paragraph applies are— (A) service excluded from the term “employment” solely by reason of paragraph (8) of section 3306(c), and (B) service excluded from the term “employment” solely by reason of paragraph (7) of section 3306(c); and (2) the State law shall provide that a governmental entity, including an Indian tribe, or any other organization (or group of governmental entities or other organizations) which, but for the requirements of this paragraph, would be liable for contributions with respect to service to which paragraph (1) applies may elect, for such minimum period and at such time as may be provided by State law, to pay (in lieu of such contributions) into the State unemployment fund amounts equal to the amounts of compensation attributable under the State law to such service. The State law may provide safeguards to ensure that governmental entities or other organizations so electing will make the payments required under such elections. **(b) Section not to apply to certain service** This section shall not apply to service performed— (1) in the employ of (A) a church or convention or association of churches, (B) an organization which is operated primarily for religious purposes and which is operated, supervised, controlled, or principally supported by a church or convention or association of churches, or (C) an elementary or secondary school which is operated primarily for religious purposes, which is described in section 501(c)(3), and which is exempt from tax under section 501(a); (2) by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a memb
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 3309
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Interest on judgments for overpayments** For interest on judgments for overpayments, see [28 U.S.C. 2411(a)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section2411/a&num=0&edition=prelim). **(b) Adjustments** For provisions prohibiting interest on certain adjustments in tax, see section 6413(a). **(c) Other restrictions on interest** For other restrictions on interest, see sections 2014(e) (relating to refunds attributable to foreign tax credits), 6412 (relating to floor stock refunds), 6413(d) (relating to taxes under the Federal Unemployment Tax Act), 6416 (relating to certain taxes on sales and services), 6419 (relating to the excise tax on wagering), 6420 (relating to payments in the case of gasoline used on the farm for farming purposes), and 6421 (relating to payments in the case of gasoline used for certain nonhighway purposes or by local transit systems).
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6612
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Establishment within Department of Labor** There is established within the Department of Labor a body corporate to be known as the Pension Benefit Guaranty Corporation. In carrying out its functions under this subchapter, the corporation shall be administered by a Director, who shall be appointed by the President, by and with the advice and consent of the Senate, and who shall act in accordance with the policies established by the board. The purposes of this subchapter, which are to be carried out by the corporation, are— (1) to encourage the continuation and maintenance of voluntary private pension plans for the benefit of their participants, (2) to provide for the timely and uninterrupted payment of pension benefits to participants and beneficiaries under plans to which this subchapter applies, and (3) to maintain premiums established by the corporation under [section 1306 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1306&num=0&edition=prelim) at the lowest level consistent with carrying out its obligations under this subchapter. **(b) Powers of corporation** To carry out the purposes of this subchapter, the corporation has the powers conferred on a nonprofit corporation under the District of Columbia Nonprofit Corporation Act and, in addition to any specific power granted to the corporation elsewhere in this subchapter or under that Act, the corporation has the power— (1) to sue and be sued, complain and defend, in its corporate name and through its own counsel, in any court, State or Federal; (2) to adopt, alter, and use a corporate seal, which shall be judicially noticed; (3) to adopt, amend, and repeal, by the board of directors, bylaws, rules, and regulations relating to the conduct of its business and th
Source: Supplied U.S. Code snapshot — release unconfirmed · 29 U.S.C. § 1302
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Authorization of appropriations** There is authorized to be appropriated, out of any money in the Treasury not otherwise appropriated, such amounts from time to time as the Congress may deem necessary to carry out the purposes of this chapter. **(b) Certification for payment to States** The Secretary shall from time to time certify to the Secretary of the Treasury for payment to each State which— (1) except in the case of Guam, has an unemployment compensation law approved by the Secretary under the Federal Unemployment Tax Act [[26 U.S.C. 3301](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section3301&num=0&edition=prelim) et seq.] and is found to be in compliance with [section 503 of title 42](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section503&num=0&edition=prelim), (2) is found to have coordinated the public employment services with the provision of unemployment insurance claimant services, and (3) is found to be in compliance with this chapter, such amounts as the Secretary determines to be necessary for allotment in accordance with [section 49e of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section49e&num=0&edition=prelim). **(c) Availability of appropriations** (1) Beginning with fiscal year 1985 and thereafter appropriations for any fiscal year for programs and activities assisted or conducted under this chapter shall be available for obligation only on the basis of a program year. The program year shall begin on July 1 in the fiscal year for which the appropriation is made. (2) Funds obligated for any program year may be expended by the State during that program year and the two succeeding program years and no amount shall be deobligated on account of a rate of
Source: Supplied U.S. Code snapshot — release unconfirmed · 29 U.S.C. § 49d
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.