Skip to content

General education, not advice for your situation.

Carry Forward Learning Start here Intern0 XP

Internal Revenue Code · 26 U.S.C.

Chapter 23. FEDERAL UNEMPLOYMENT TAX 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. § 3301 Rate of tax
  2. § 3302 Credits against tax
  3. § 3303 Conditions of additional credit allowance
  4. § 3304 Approval of State laws
  5. § 3305 Applicability of State law
  6. § 3306 Definitions
  7. § 3307 Deductions as constructive payments
  8. § 3308 Instrumentalities of the United States
  9. § 3309 State law coverage of services performed for nonprofit organizations or governmental entities
  10. § 3310 Judicial review
  11. § 3311 Short title