26 U.S.C. § 3211 — Rate of tax

Page 2747 TITLE 26—INTERNAL REVENUE CODE § 3211 annual taxable ‘‘wages’’ as defined in section 3121 for any month, each subordinate unit of a national rail- way-labor-organization employer would deduct such proportion of any additional tax as the compensation paid by such employer to such employee for services rendered during such month bears to the total com- pensation paid by all such employers to such employee for services rendered during such month. Subsec. (c)(2). Pub. L. 98–76, § 225(c)(1)(B), (3), (5), sub- stituted ‘‘taxes imposed by section 3201’’ for ‘‘tax im- posed by section 3201’’, ‘‘the taxes under paragraph (1)’’ for ‘‘the tax under paragraph (1)’’, and ‘‘exceed’’ for ‘‘exceeds’’. Subsec. (c)(4). Pub. L. 98–76, § 225(c)(1)(B), (4), (5), sub- stituted ‘‘taxes imposed by section 3201’’ for ‘‘tax im- posed by section 3201’’, ‘‘such taxes’’ for ‘‘such tax’’, and ‘‘exceed’’ for ‘‘exceeds’’. 1976—Subsec. (a). Pub. L. 94–455, § 1903(a)(7)(A), struck out provisions relating to the September 30, 1973, quali- fication on the applicability of provisions of this sub- section and ‘‘of the Internal Revenue Code of 1954’’ be- fore ‘‘for any month’’ wherever appearing. Subsec. (b). Pub. L. 94–455, § 1903(a)(7)(B), struck out ‘‘made’’ after ‘‘to deduct the tax shall be’’. Subsec. (c)(3). Pub. L. 94–455, § 1906(b)(13)(A), struck out ‘‘or his delegate’’ after ‘‘Secretary’’. 1973—Subsec. (a). Pub. L. 93–69, in second sentence reading ‘‘If an employee . . .’’, substituted ‘‘1973’’ for ‘‘1965’’ wherever appearing, struck out ‘‘(i) $450, or (ii)’’ before ‘‘an amount equal to’’ in two places, and struck out ‘‘, whichever is greater,’’ after ‘‘Internal Revenue Code of 1954’’ in two places. 1966—Subsec. (a). Pub. L. 89–700 substituted ‘‘after September 30, 1965’’ for ‘‘after the month in which this provision was amended in 1959’’ in six places, and ‘‘(i) $450, or (ii) an amount equal to one-twelfth of the cur- rent maximum annual taxable ‘wages’ as defined in sec- tion 3121 of the Internal Revenue Code of 1954, which- ever is greater, for any month after September 30, 1965’’ for ‘‘$400 for any calendar month before the calendar month next following the month in which this provi- sion was amended in 1963, or $450 for any calendar month after the month in which this provision was so amended and before the calendar month next following the calendar month in which this provision was amend- ed in 1965, or (i) $450, or (ii) an amount equal to one- twelfth of the current maximum annual taxable ‘wages’ as defined in section 3121 of the Internal Revenue Code of 1954, whichever is greater, for any month after the month in which this provision was so amended’’ in two places. 1965—Subsec. (a). Pub. L. 89–212, §§ 2(a)(1), 4, inserted sentence permitting an employer who is furnished by an employee a written statement of tips pursuant to section 6053(a) to which par. (3) of section 3231(e) is ap- plicable to deduct an amount equivalent to such tax with respect to such tips from any compensation of the employee under his control, even though at the time such statement is furnished the total amount of the tips included in statements furnished to the employer as having been received by the employee in such cal- endar month in the course of his employment by such employer is less than $20, and inserted ‘‘and before the calendar month next following the calendar month in which this provision was amended in 1965, or (i) $450, or (ii) an amount equal to one-twelfth of the current max- imum annual taxable ‘wages’ as defined in section 3121, whichever is greater, for any month after the month in which this provision was so amended’’ in two places. Subsec. (c). Pub. L. 89–212, § 2(a)(2), added subsec. (c). 1963—Subsec. (a). Pub. L. 88–133 limited existing tax- able compensation base of $400 to any calendar month before Nov. 1963 and increased such base to $450 for any calendar month after Oct. 1963. 1959—Subsec. (a). Pub. L. 86–28 substituted ‘‘after the month in which this provision was amended in 1959’’ for ‘‘after 1954’’ and for ‘‘after December 31, 1954’’ in five places, and ‘‘$400’’ for ‘‘$350’’ in two places. 1954—Subsec. (a). Act Aug. 31, 1954, substituted ‘‘$350’’ for ‘‘$300’’ wherever appearing. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1990 AMENDMENT Amendment by Pub. L. 101–508 applicable to coverage provided after Dec. 31, 1990, see section 5124(c) of Pub. L. 101–508, set out as a note under section 3102 of this title. EFFECTIVE DATE OF 1983 AMENDMENT Amendment by Pub. L. 98–76 applicable to remunera- tion paid after Dec. 31, 1984, see section 227(a) of Pub. L. 98–76, set out as a note under section 3201 of this title. EFFECTIVE DATE OF 1976 AMENDMENT Amendment by section 1903(a)(7) of Pub. L. 94–455 ap- plicable with respect to compensation paid for services rendered after Dec. 31, 1976, see section 1903(d) of Pub. L. 94–455, set out as a note under section 3201 of this title. EFFECTIVE DATE OF 1973 AMENDMENT Amendment by Pub. L. 93–69 effective Oct. 1, 1973, and applicable only with respect to compensation paid for services rendered on or after Oct. 1, 1973; and applicable to railway labor organization covered by a private sup- plemental pension plan as of Oct. 1, 1973, and subject to a moratorium agreed to on or before Mar. 8, 1973, for changes in pay rates, on the earlier of (1) date of expi- ration of such moratorium, or (2) date as of which the railway labor organization through collective bar- gaining agreement makes amendment applicable, see section 109(b) of Pub. L. 93–69, set out as a note under section 3201 of this title. EFFECTIVE DATE OF 1965 AMENDMENT Amendment by section 2(a) of Pub. L. 89–212 effective only with respect to tips received after 1965, and amendment by section 4 of Pub. L. 89–212 effective only with respect to calendar months after the month in which Pub. L. 89–212 is enacted, see section 6 of Pub. L. 89–212, set out as a note under section 3201 of this title. EFFECTIVE DATE OF 1959 AMENDMENT Amendment by Pub. L. 86–28 effective, except as oth- erwise provided, first day of calendar month next fol- lowing May 1959, see section 202 of Pub. L. 86–28, set out as a note under section 3201 of this title. EFFECTIVE DATE OF 1954 AMENDMENT Amendment by act Aug. 31, 1954, effective as if en- acted as a part of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], see section 407 of act Aug. 31, 1954, as amended, set out as a note under section 3201 of this title. Subchapter B—Tax on Employee Representatives Sec. 3211. Rate of tax. 3212. Determination of compensation. § 3211. Rate of tax (a) Tier 1 tax In addition to other taxes, there is hereby im- posed on the income of each employee represent- ative a tax equal to the applicable percentage of the compensation received during any calendar year by such employee representative for serv- ices rendered by such employee representative. For purposes of the preceding sentence, the term ‘‘applicable percentage’’ means the percentage equal to the sum of the rates of tax in effect under subsections (a) and (b) of section 3101 and subsections (a) and (b) of section 3111 for the cal- endar year. Page 2748 TITLE 26—INTERNAL REVENUE CODE § 3211 (b) Tier 2 tax In addition to other taxes, there is hereby im- posed on the income of each employee represent- ative a tax equal to the percentage determined under section 3241 for any calendar year of the compensation received during such calendar year by such employee representative for serv- ices rendered by such employee representative. (c) Cross reference For application of different contribution bases with respect to the taxes imposed by subsections (a) and (b), see section 3231(e)(2). (Aug. 16, 1954, ch. 736, 68A Stat. 432; Aug. 31, 1954, ch. 1164, pt. II, § 206(a), 68 Stat. 1040; Pub. L. 86–28, pt. II, § 201(c), May 19, 1959, 73 Stat. 29; Pub. L. 88–133, title II, § 201, Oct. 5, 1963, 77 Stat. 221; Pub. L. 89–97, title I, §§ 105(b)(2), 111(c)(2), July 30, 1965, 79 Stat. 335, 342; Pub. L. 89–212, §§ 4, 5(b), Sept. 29, 1965, 79 Stat. 861; Pub. L. 89–699, title III, § 301 (b), (d), Oct. 30, 1966, 80 Stat. 1078; Pub. L. 89–700, title III, § 301(v), (vi), Oct. 30, 1966, 80 Stat. 1088, 1089; Pub. L. 91–215, § 4, Mar. 17, 1970, 84 Stat. 70; Pub. L. 93–69, title I, § 102(c), July 10, 1973, 87 Stat. 162; Pub. L. 94–93, title II, § 202, Aug. 9, 1975, 89 Stat. 466; Pub. L. 94–455, title XIX, § 1903(a)(8), Oct. 4, 1976, 90 Stat. 1807; Pub. L. 97–34, title VII, § 741(b), Aug. 13, 1981, 95 Stat. 347; Pub. L. 98–76, title II, §§ 211(c), 223, Aug. 12, 1983, 97 Stat. 419, 421; Pub. L. 101–508, title V, § 5125(b), Nov. 5, 1990, 104 Stat. 1388–285; Pub. L. 107–90, title II, §§ 203(a), 204(b), Dec. 21, 2001, 115 Stat. 891; Pub. L. 113–295, div. A, title II, § 221(a)(100)(B), Dec. 19, 2014, 128 Stat. 4052.) Editorial Notes AMENDMENTS 2014—Subsec. (b). Pub. L. 113–295 amended subsec. (b) generally. Prior to amendment, subsec. (b) consisted of pars. (1) and (2) establishing the tier 2 tax and its appli- cable percentage. 2001—Subsec. (a). Pub. L. 107–90, § 204(b), added subsec. (a) and struck out former subsec. (a), which related to imposition of tier 1 and 2 taxes. Subsec. (b). Pub. L. 107–90, § 204(b), added subsec. (b). Pub. L. 107–90, § 203(a), struck out subsec. (b) which read as follows: ‘‘In addition to other taxes, there is hereby imposed on the income of each employee rep- resentative a tax at a rate equal to the rate of excise tax imposed on every employer, provided for in section 3221(c), for each man-hour for which compensation is paid to him for services rendered as an employee rep- resentative.’’ Subsec. (c). Pub. L. 107–90, § 204(b), added subsec. (c). 1990—Subsec. (a). Pub. L. 101–508 substituted ‘‘appli- cable’’ for ‘‘following’’ before ‘‘percentage of the’’ and provision defining the term ‘‘applicable percentage’’ for provision specifying that in the case of compensation received during 1985 the rate of tax was 14.10 percent, for 1986 or 1987 the rate was 14.30 percent, for 1988 or 1989 the rate was 15.02 percent, and for 1990 or there- after the rate was 15.30 percent. 1983—Subsec. (a). Pub. L. 98–76, § 223, substituted pro- visions imposing a two tiered tax on each employee representative equal to the percentage of the com- pensation received during any calendar year by such employee representative for services rendered as is set out in accompanying tables, for provisions that had im- posed on each employee representative a tax equal to 12.75 percent plus the sum of the rates of tax imposed with respect to wages by sections 3101(a), 3101(b), 3111(a), and 3111(b) of so much of the compensation paid in any calendar month to such employee representative for services rendered by him as was not in excess of an amount equal to one-twelfth of the current maximum annual taxable ‘‘wage’’ as defined in section 3121 for any month. Pub. L. 98–76, § 211(c), substituted ‘‘12.75 percent’’ for ‘‘11.75 percent’’. 1981—Subsec. (a). Pub. L. 97–34 substituted ‘‘11.75’’ for ‘‘9.5’’. 1976—Subsec. (a). Pub. L. 94–455 substituted ‘‘3111(a), and 3111(b)’’ for ‘‘3111(a), 3111(b)’’, struck out ‘‘of the In- ternal Revenue Code of 1954’’ before ‘‘of so much of the compensation’’, ‘‘after September 30, 1973,’’ after ‘‘ren- dered by him’’, ‘‘of the Internal Revenue Code of 1954’’ after ‘‘as defined in section 3121’’, and ‘‘after September 30, 1973’’ after ‘‘for any month’’. 1975—Subsec. (a). Pub. L. 94–93 inserted ‘‘in any cal- endar month’’ after ‘‘compensation paid’’. 1973—Subsec. (a). Pub. L. 93–69 substituted new tax rate provisions on income of employee representatives for services rendered after Sept. 30, 1973, for former pro- visions which prescribed 121⁄2, 13, 14, 141⁄2, and 15 percent on income for services rendered after Sept. 30, 1965, Dec. 31, 1965, Dec. 31, 1966, Dec. 31, 1967, and Dec. 31, 1968, respectively, as is not in excess of (i) $450, or (ii) an amount equal to one-twelfth of the current max- imum annual taxable ‘‘wages’’ as defined in section 3121 of the Internal Revenue Code of 1954, whichever is greater, for any month after September 30, 1965: Pro- vided, That the rate of tax imposed by this section shall be increased, with respect to compensation paid for services rendered after September 30, 1965, by a number of percentage points (including fractional points) equal at any given time to twice the number of percentage points (including fractional points) by which the rate of the tax imposed with respect to wages by section 3101(a) plus the rate imposed by section 3101(b) at such time exceeds 23⁄4 percent (the rate provided by para- graph (2) of section 3101 as amended by the Social Secu- rity Amendments of 1956). 1970—Subsec. (b). Pub. L. 91–215 substituted the rate of excise tax imposed on every employer under section 3221(c) of this title for a flat 2-cents per man hour tax as the rate for additional taxes imposed on the income of employee representatives for each man hour of com- pensation paid. 1966—Pub. L. 89–700 substituted ‘‘rendered after Sep- tember 30, 1965’’ for ‘‘rendered after December 31, 1964’’, and ‘‘(i) $450, or (ii) an amount equal to one-twelfth of the current maximum annual taxable ‘wages’ as de- fined in section 3121 of the Internal Revenue Code of 1954, whichever is greater, for any month after Sep- tember 30, 1965’’ for ‘‘$400 for any calendar month before the calendar month next following the month in which this provision was amended in 1963, or $450 for any cal- endar month after the month in which this provision was so amended and before the calendar month next following the calendar month in which this provision was amended in 1965, or (i) $450, or (ii) an amount equal to one-twelfth of the current maximum annual taxable ‘wages’ as defined in section 3121 of the Internal Rev- enue Code of 1954, whichever is greater, for any month after the month in which this provision was so amend- ed’’. Pub. L. 89–699, § 301(b), (d), designated existing provi- sions as subsec. (a), and substituted ‘‘14 percent’’ for ‘‘131⁄2 percent’’ in subd. (3), ‘‘141⁄2 percent’’ for ‘‘14 per- cent’’ in subd. (4), and ‘‘15 percent’’ for ‘‘141⁄2 percent’’ in subd. (5). Subsec. (b). Pub. L. 89–699, § 301(d), added subsec. (b). 1965—Pub. L. 89–212 substituted pars. (1) to (5) for former pars. (1) and (2) which imposed a tax equal to 131⁄2 percent of so much of the compensation paid to such employee representative for services rendered by him after the month in which this provision was amended in 1959, and before Jan. 1, 1962, and 141⁄2 per- cent of so much of the compensation paid to such em- ployee representative for services rendered by him after Dec. 31, 1961, and inserted ‘‘and before the cal- endar month next following the calendar month in which this provision was amended in 1965, or (i) $450, or (ii) an amount equal to one-twelfth of the current max- Page 2749 TITLE 26—INTERNAL REVENUE CODE § 3211 imum annual taxable ‘wages’ as defined in section 3121, whichever is greater, for any month after the month in which this provision was so amended’’. Pub. L. 89–97 substituted ‘‘the rate of the tax imposed with respect to wages by section 3101(a) at such time exceeds 23⁄4 percent (the rate provided by paragraph (2) of section 3101 as amended by the Social Security Amendments of 1956)’’ for ‘‘the rate of the tax imposed with respect to wages by section 3101 at such time ex- ceeds the rate provided by paragraph (2) of such section 3101 as amended by the Social Security Amendments of 1956’’ and inserted ‘‘plus the rate imposed by section 3101(b)’’ after ‘‘section 3101(a)’’, respectively. 1963—Pub. L. 88–133 limited the existing taxable com- pensation base of $400 to any calendar month before Nov. 1963 and increased such base to $450 for any cal- endar month after Oct. 1963. 1959—Pub. L. 86–28 increased the tax from 121⁄2 percent of the compensation not in excess of $350 for any cal- endar month to 131⁄2 percent of the compensation not in excess of $400 for any calendar month for services ren- dered before Jan. 1, 1962, and to 141⁄2 percent for services rendered after Dec. 31, 1961, and required an increase in the rate of tax with respect to compensation paid for services rendered after December 31, 1964, by a number of percentage points equal at any given time to twice the number of percentage points by which the rate of tax imposed by section 3101 of this title at such time exceeds the rate provided by par. (2) of such section 3101 as amended by the Social Security Amendments of 1956. 1954—Act Aug. 31, 1954, substituted ‘‘$350’’ for ‘‘$300’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2014 AMENDMENT Amendment by Pub. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of this title. EFFECTIVE DATE OF 2001 AMENDMENT Pub. L. 107–90, title II, § 203(c), Dec. 21, 2001, 115 Stat. 891, provided that: ‘‘The amendments made by this sec- tion [amending this section and section 3221 of this title] shall apply to calendar years beginning after De- cember 31, 2001.’’ Amendment by section 204(b) of Pub. L. 107–90 appli- cable to calendar years beginning after Dec. 31, 2001, see section 204(f) of Pub. L. 107–90, set out as a note under section 24 of this title. EFFECTIVE AND TERMINATION DATES OF 1983 AMENDMENT Amendment by section 211(c) of Pub. L. 98–76 applica- ble to compensation paid for services rendered after Dec. 31, 1983, and before Jan. 1, 1985, see section 212 of Pub. L. 98–76, set out as a note under section 3201 of this title. Amendment by section 223 of Pub. L. 98–76 applicable to remuneration paid after Dec. 31, 1984, see section 227(a) of Pub. L. 98–76, set out as a note under section 3201 of this title. EFFECTIVE DATE OF 1981 AMENDMENT Amendment by Pub. L. 97–34 applicable to compensa- tion paid for services rendered after Sept. 30, 1981, see section 741(e) of Pub. L. 97–34, set out as a note under section 3201 of this title. EFFECTIVE DATE OF 1976 AMENDMENT Amendment by Pub. L. 94–455 applicable with respect to compensation paid for services rendered after Dec. 31, 1976, see section 1903(d) of Pub. L. 94–455, set out as a note under section 3101 of this title. EFFECTIVE DATE OF 1975 AMENDMENT Amendment by Pub. L. 94–93 applicable for taxable years ending on or after Aug. 9, 1975, and for taxable years ending before Aug. 9, 1975, as to which the period for assessment and collection of tax or the filing of a claim for credit or refund has not expired on Aug. 9, 1975, see section 207 of Pub. L. 94–93, set out as a note under section 3201 of this title. EFFECTIVE DATE OF 1973 AMENDMENT Amendment by Pub. L. 93–69 effective Oct. 1, 1973, and applicable only with respect to compensation paid for services rendered on or after Oct. 1, 1972; and applicable to railway labor organization covered by private sup- plemental pension plan as of Oct. 1, 1973, and subject to a moratorium, agreed to on or before Mar. 8, 1973, for changes in pay rates, on the earlier of (1) date of expi- ration of such moratorium, or (2) date as of which the railway labor organization through collective bar- gaining agreement makes amendment applicable, see section 109(b) of Pub. L. 93–69, set out as a note under section 3201 of this title. EFFECTIVE DATE OF 1966 AMENDMENT Pub. L. 89–699, title III, § 301(f), Oct. 30, 1966, 80 Stat. 1079, as amended by Pub. L. 91–215, § 8, Mar. 17, 1970, 84 Stat. 72, provided that: ‘‘The amendments made by sub- sections (d) and (e) of this section [amending this sec- tion and section 3221 of this title] shall be effective with respect to man-hours, beginning with the first month following enactment of this Act [Oct. 30, 1966], for which compensation is paid.’’ EFFECTIVE DATE OF 1965 AMENDMENTS Amendment by section 4 of Pub. L. 89–212 effective only with respect to calendar months after month in which Pub. L. 89–212 is enacted [September 1965], and amendment by section 5(b) of Pub. L. 89–212 effective only with respect to compensation paid for services rendered after Sept. 30, 1965, see section 6 of Pub. L. 89–212, set out as a note under section 3201 of this title. Amendment by section 105(b)(2) of Pub. L. 89–97 effec- tive with respect to compensation paid for services ren- dered after Dec. 31, 1965, see section 105(b)(4) of Pub. L. 89–97, set out as a note under section 3201 of this title. Amendment by section 111(c)(2) of Pub. L. 89–97 appli- cable to calendar year 1966 or to any subsequent cal- endar year but only if by October 1 immediately pre- ceding such calendar year the Railroad Retirement Tax Act provides for a maximum amount of monthly com- pensation taxable under such Act during all months of such calendar year equal to one-twelfth of maximum wages which Federal Insurance Contributions Act pro- vides may be counted for such calendar year, see sec- tion 111(e) of Pub. L. 89–97, set out as an Effective Date note under section 1395i–1 of Title 42, The Public Health and Welfare. EFFECTIVE DATE OF 1959 AMENDMENT Amendment by Pub. L. 86–28 effective, except as oth- erwise provided, first day of calendar month next fol- lowing May 1959, see section 202 of Pub. L. 86–28, set out as a note under section 3201 of this title. EFFECTIVE DATE OF 1954 AMENDMENT Amendment by act Aug. 31, 1954, effective as if en- acted as a part of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], see section 407 of act Aug. 31, 1954, as amended, set out as a note under section 3201 of this title. SEPARABILITY Pub. L. 91–215, § 9, Mar. 17, 1970, 84 Stat. 72, provided that: ‘‘If any provision of this Act [amending this sec- tion, section 3221 of this title, and sections 228c and 228o of Title 45, Railroads, enacting provisions set out as notes under section 3221 of this title and sections 228c and 228o of Title 45, and amending provisions set out as notes under this section] or the application thereof to any person or circumstances is held invalid, the re- mainder of this Act, and the application of such provi- Page 2750 TITLE 26—INTERNAL REVENUE CODE § 3212 sions to other persons or circumstances, shall not be af- fected thereby.’’ PENALTIES AND INTEREST NOT ASSESSED FOR FAILURE TO MAKE TIMELY PAYMENT DURING PERIOD JANUARY 1, 1982, TO JUNE 30, 1982, OF TAXES ATTRIBUTABLE TO AMENDMENTS BY PUB. L. 97–123 For provision that no penalties or interest shall be assessed on account of any failure to make timely pay- ment of taxes imposed by this section with respect to payments made for the period Jan. 1, 1982, and ending June 30, 1982, to the extent that such taxes are attrib- utable to section 3 of Pub. L. 97–123 or the amendments made by that section, see section 3(f) of Pub. L. 97–123, set out as a note under section 3101 of this title. § 3212. Determination of compensation The compensation of an employee representa- tive for the purpose of ascertaining the tax thereon shall be determined in the same manner and with the same effect as if the employee or- ganization by which such employee representa- tive is employed were an employer as defined in section 3231(a). (Aug. 16, 1954, ch. 736, 68A Stat. 432.) Subchapter C—Tax on Employers Sec. 3221. Rate of tax. § 3221. Rate of tax (a) Tier 1 tax In addition to other taxes, there is hereby im- posed on every employer an excise tax, with re- spect to having individuals in his employ, equal to the applicable percentage of compensation paid during any calendar year by such employer for services rendered to such employer. For pur- poses of the preceding sentence, the term ‘‘appli- cable percentage’’ means the percentage equal to the sum of the rates of tax in effect under subsections (a) and (b) of section 3111 for the cal- endar year. (b) Tier 2 tax In addition to other taxes, there is hereby im- posed on every employer an excise tax, with re- spect to having individuals in his employ, equal to the percentage determined under section 3241 for any calendar year of the compensation paid during such calendar year by such employer for services rendered to such employer. (c) Cross reference For application of different contribution bases with respect to the taxes imposed by subsections (a) and (b), see section 3231(e)(2). (Aug. 16, 1954, ch. 736, 68A Stat. 433; Aug. 31, 1954, ch. 1164, pt. II, § 206(a), 68 Stat. 1040; Pub. L. 86–28, pt. II, § 201(d), May 19, 1959, 73 Stat. 29; Pub. L. 88–133, title II, § 202, Oct. 5, 1963, 77 Stat. 221; Pub. L. 89–97, title I, §§ 105(b)(3), 111(c)(3), July 30, 1965, 79 Stat. 335, 342; Pub. L. 89–212, §§ 4, 5(c), Sept. 29, 1965, 79 Stat. 861, 862; Pub. L. 89–699, title III, § 301(c), (e), Oct. 30, 1966, 80 Stat. 1078; Pub. L. 89–700, title III, §§ 301(iii), (v), (vi), 302, Oct. 30, 1966, 80 Stat. 1088, 1089; Pub. L. 91–215, § 5(a), (b)(1), Mar. 17, 1970, 84 Stat. 71; Pub. L. 93–69, title I, § 102(d)–(f), July 10, 1973, 87 Stat. 162, 163; Pub. L. 93–445, title V, § 501, Oct. 16, 1974, 88 Stat. 1359; Pub. L. 94–93, title II, § 203, Aug. 9, 1975, 89 Stat. 466; Pub. L. 94–455, title XIX, §§ 1903(a)(9), 1906(b)(13)(G), Oct. 4, 1976, 90 Stat. 1808, 1835; Pub. L. 97–34, title VII, § 741(c), Aug. 13, 1981, 95 Stat. 347; Pub. L. 98–76, title II, §§ 211(b), 222, Aug. 12, 1983, 97 Stat. 419, 420; Pub. L. 100–203, title IX, § 9032(a), Dec. 22, 1987, 101 Stat. 1330–296; Pub. L. 101–508, title V, § 5125(c), Nov. 5, 1990, 104 Stat. 1388–286; Pub. L. 107–90, title II, §§ 203(b), 204(a), Dec. 21, 2001, 115 Stat. 891; Pub. L. 111–147, title I, § 101(d)(1), Mar. 18, 2010, 124 Stat. 74; Pub. L. 113–295, div. A, title II, § 221(a)(100)(C), Dec. 19, 2014, 128 Stat. 4052; Pub. L. 115–141, div. U, title IV, § 401(b)(36), Mar. 23, 2018, 132 Stat. 1204.) Editorial Notes AMENDMENTS 2018—Subsecs. (c), (d). Pub. L. 115–141 redesignated subsec. (d) as (c) and struck out former subsec. (c) which provided for a special rate for certain individuals hired in 2010. 2014—Subsec. (b). Pub. L. 113–295 amended subsec. (b) generally. Prior to amendment, subsec. (b) consisted of pars. (1) and (2) establishing the tier 2 tax and its appli- cable percentage. 2010—Subsecs. (c), (d). Pub. L. 111–147 added subsec. (c) and redesignated former subsec. (c) as (d). 2001—Subsec. (b). Pub. L. 107–90, § 204(a), amended heading and text of subsec. (b) generally. Prior to amendment, text read as follows: ‘‘In addition to other taxes, there is hereby imposed on every employer an excise tax, with respect to having individuals in his employ, equal to 16.10 percent of the compensation paid during any calendar year by such employer for services rendered to such employer.’’ Subsecs. (c) to (e). Pub. L. 107–90, § 203(b), redesig- nated subsec. (e) as (c) and struck out former subsecs. (c) and (d) which provided, in subsec. (c), for imposition of excise tax on every employer, with respect to having individuals in his employ, for each man-hour for which compensation was paid by such employer for services rendered to him during any calendar quarter, and for credit against such tax of amount equivalent in each month to the aggregate amount of reductions in sup- plemental annuities accruing in such month to employ- ees of such employer, and, in subsec. (d), that such tax would not apply to an employer with respect to em- ployees covered by a supplemental pension plan which is established pursuant to an agreement reached through collective bargaining between the employer and employees. 1990—Subsec. (a). Pub. L. 101–508 substituted ‘‘appli- cable’’ for ‘‘following’’ before ‘‘percentage of’’ and pro- vision defining ‘‘applicable percentage’’ for provision specifying the tax rate to be 7.05 percent, 7.15 percent, 7.51 percent, and 7.65 percent in the case of compensa- tion paid during 1985, 1986 or 1987, 1988 or 1989, or 1990 or thereafter, respectively. 1987—Subsec. (b). Pub. L. 100–203 amended subsec. (b) generally. Prior to amendment, subsec. (b) read as fol- lows: ‘‘In addition to other taxes, there is hereby im- posed on every employer an excise tax, with respect to having individuals in his employ, equal to the following percentage of compensation paid during any calendar year by such employer for services rendered to such employer: ‘‘In the case of compensation paid during: The rate shall be: 1985 ............................................................. 13.75 1986 or thereafter ........................................ 14.75.’’ 1983—Subsec. (a). Pub. L. 98–76, § 222(a), in amending subsec. (a) generally, substituted provisions imposing an excise tax on employers, with respect to having indi- viduals in his employ, equal to a percentage of com- pensation paid as set out in an accompanying table, for provisions which imposed an excise tax on employers,