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Internal Revenue Code · 26 U.S.C.

Chapter 21. FEDERAL INSURANCE CONTRIBUTIONS ACT

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).

  1. Subchapter A Tax on Employees §§ 3101–3102

    1. § 3101 Rate of tax
    2. § 3102 Deduction of tax from wages

  2. Subchapter B Tax on Employers §§ 3111–3113

    1. § 3111 Rate of tax
    2. § 3112 Instrumentalities of the United States
    3. § 3113 Repealed

  3. Subchapter C General Provisions §§ 3121–3128

    1. § 3121 Definitions
    2. § 3122 Federal service
    3. § 3123 Deductions as constructive payments
    4. § 3124 Estimate of revenue reduction
    5. § 3125 Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia
    6. § 3126 Return and payment by governmental em­ployer
    7. § 3127 Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs
    8. § 3128 Short title

  4. Subchapter D Credits §§ 3131–3134

    1. § 3131 Credit for paid sick leave
    2. § 3132 Payroll credit for paid family leave
    3. § 3133 Special rule related to tax on employers
    4. § 3134 Employee retention credit for employers subject to closure due to COVID–19