CH. 21—FEDERAL INSURANCE CONTRIBUTIONS ACT
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Subtitle C—Employment Taxes CHAPTER CHAPTER CHAPTER CHAPTER CHAPTER
21. 22. 23. 24. 25.
Federal insurance contributions act. Railroad retirement tax act. Federal unemployment tax act. y-^,Collection of income tax a t source on wages. "' General provisions relating to employment taxes.
CHAPTER 21—FEDERAL INSURANCE CONTRIBUTIONS ACT SUBCHAPTER A. T a x on employees. SUBCHAPTER B. Tax on employers.
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SUBCHAPTER C. General provisions.
Subchapter A—Tax on Employees Sec. 3101. R a t e of tax. Sec. 3102. Deduction of tax from wages.
SEC. 3101. RATE OF TAX.
In addition to other taxes, there is hereby imposed on the income of every individual a tax equal to the following percentages of the wages (as defined in section 3121(a)) received by him with respect to employment (as defined in section 3121(b))— (1) with respect to wages received during the calendar years 1955 to 1959, both inclusive, the rate shall be 2 percent; (2) with respect to wages received during the calendar years 1960 to 1964, both inclusive, the rate shall be 2 ^ percent; (3) with respect to wages received during the calendar years 1965 to 1969, both inclusive, the rate shall be 3 percent; (4) with respect to wages received after December 31, 1969, the rate shall be 3% percent. SEC. 3102. DEDUCTION OF TAX FROM WAGES. (a) REQUIREMENT.—The tax imposed by section 3101 shall be collected by the employer of the taxpayer, by deducting the amount of the tax from the wages as and when paid. (b) INDEMNIFICATION OF EMPLOYER.—Every employer required so
to deduct the tax shall be liable for the payment of such tax, and shall be indemnified against the claims and demands of any person for the amount of any such payment made by such employer.
§ 3102(b)
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