§ 6157. Payment of Federal unemployment tax on quarterly or other time period basis

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1969

   Pub. L. 91–53 § 2(a) · 83 Stat. 91

   Enacted · 26 U.S.C. § 6157

   Added Pub. L. 91–53, § 2(a), Aug. 7, 1969, 83 Stat. 91

   Source evidence

   Code source credit
   Added Pub. L. 91–53, § 2(a), Aug. 7, 1969, 83 Stat. 91

   Enacted provision · exact public law section
   (a) Quarterly Payment of Federal Unemployment Tax.— Subchapter A of chapter 62 of the Internal Revenue Code of 1954 (relating 26 USC 6151–6157. to place and due date for payment of tax) is amended by striking out section 6157 and by inserting in lieu thereof the following: “SEC. 6157. PAYMENT OF FEDERAL UNEMPLOYMENT TAX ON QUARTERLY OR OTHER TIME PERIOD BASIS. “(a) General Rule.— Every person who for the calendar year is an employer (as defined in section 3306(a)) shall— “(1) if the person in the preceding calendar year employed 4 or more employees in employment (within the meaning of section 3306 (c) and (d)) on each of some 20 days during such preceding calendar year, each such day being in a different calendar week, compute the tax imposed by section 3301 for each of the first three 77 Stat. 51. calendar quarters in the calendar year, and “(2) if paragraph (1) does not apply, compute the tax imposed by section 3301— “(A) for the period beginning with the first day of the calendar year and ending with the last day of the calendar quarter (excluding the last calendar quarter) in which such person becomes such an employer, and “(B) for the third calendar quarter of such year, if the period specified in subparagraph (A) includes only the first two calendar quarters of the calendar year. The tax for any calendar quarter or other period shall be computed as provided in subsection (b) and the tax as so computed shall, except as otherwise provided in subsections (c) and (d), be paid in such manner and at such time as may be provided in regulations prescribed by the Secretary or his delegate. “(b) Computation of Tax.— The tax for any calendar quarter or other period referred to in paragraph (1) or (2) of subsection (a) shall be computed by multiplying the amount of wages (as defined in section 3306(b)) paid in such calendar quarter or other period by the number of percentage points (including fractional points) by which the rate of tax specified in section 3301 exceeds 2.7 percent. “(c) Special Rule for Calendar Years 1970 and 1971.— For purposes of subsection (a), the tax computed as provided in subsection (b) for any calendar quarter or other period shall be reduced (1) by 66⅔ percent if such quarter or period is in 1970, and (2) by 33⅓ percent if such quarter or period is in 1971. “(d) Special Rule Where Accumulated Amount Does Not Exceed $100.— Nothing in this section shall require the payment of tax with respect to any calendar quarter or other period if the tax under 68A Stat. 439; 77 Stat. 51. 26 USC 3301. section 3301 for such period, plus any unpaid amounts for prior periods in the calendar year, does not exceed $100.”

2. 1970

   Employment Security Amendments of 1970

   Pub. L. 91–373 § 101(b)(1) · 84 Stat. 695

   Inserted · 26 U.S.C. § 6157(a)(1)

   Pub. L. 91–373, § 101(b)(1), reduced from 4 to 1 the number of individuals which a person had to employ on each of some 20 days during the preceding calendar year and inserted provision covering persons who, during any calendar quarter in the preceding calendar year, paid wages of $1,500 or more

   Source evidence

   Code amendment note
   Subsec. (a)(1). Pub. L. 91–373, § 101(b)(1), reduced from 4 to 1 the number of individuals which a person had to employ on each of some 20 days during the preceding calendar year and inserted provision covering persons who, during any calendar quarter in the preceding calendar year, paid wages of $1,500 or more.

   Enacted provision · exact public law section
   (1) Section 6157(a)(1) of such Code (relating to payment of Federal unemployment tax on quarterly or other time period basis) is amended to read as follows: “(1) if the person— “(A) during any calendar quarter in the preceding calendar year paid wages of $1,500 or more, or “(B) on each of some 20 days during the preceding calendar year, each day being in a different calendar week, employed at least, one individual in employment, Post, p. 713. compute the tax imposed by section 3301 for each of the first three calendar quarters in the calendar year, and”.

3. 1970

   Employment Security Amendments of 1970

   Pub. L. 91–373 § 101(b)(2) · 84 Stat. 695

   Substituted · 26 U.S.C. § 6157(b)

   Pub. L. 91–373, § 101(b)(2), substituted “0.5 percent” for “the number of percentage points (including fractional points) by which the rate of tax specified in section 3301 exceeds .7 percent”. be the date on which payment would have been required if such remainder had been the tax

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 91–373, § 101(b)(2), substituted “0.5 percent” for “the number of percentage points (including fractional points) by which the rate of tax specified in section 3301 exceeds .7 percent”. be the date on which payment would have been required if such remainder had been the tax.

   Enacted provision · exact public law section
   (2) Section 6157(b) of such Code is amended by striking out “the number of percentage points (including fractional points) by which the rate of tax specified in section 3301 exceeds 2.7 percent” and inserting in lieu thereof “0.5 percent”.

4. 1972

   Pub. L. 92–329 § 2(b) · 86 Stat. 398

   Inserted · 26 U.S.C. § 6157(b)

   Pub. L. 92–329 inserted provisions setting forth the computation of tax in the case of wages paid in any calendar quarter or other period during 1973

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 92–329 inserted provisions setting forth the computation of tax in the case of wages paid in any calendar quarter or other period during 1973.

   Enacted provision · exact public law section
   (b) Section 6157(b) of the Internal Revenue Code of 1954 (relating to payment of Federal unemployment tax on quarterly or other time period basis) is amended by adding at the end thereof the following new sentence: “In the case of wages paid in any calendar quarter or other period during 1973, the amount of such wages shall be multiplied by 0.58 percent in lieu of 0.5 percent.”

5. 1976

   Pub. L. 94–455 § 1906(a)(11)(B) · 90 Stat. 1520

   1. Substituted · 26 U.S.C. § 6157(a)

      Pub. L. 94–455, § 1906(a)(11)(B), (b)(13)(A), substituted “subsection (c)” for “subsections (c) and (d)”

   2. Struck · 26 U.S.C. § 6157(a)

      Pub. L. 94–455, § 1906(a)(11)(B), (b)(13)(A), struck out “or his delegate” after “Secretary”

   Target inherited from the preceding amendment note.

   Source evidence

   Code amendment note
   Pub. L. 94–455, § 1906(a)(11)(B), (b)(13)(A), substituted “subsection (c)” for “subsections (c) and (d)” and struck out “or his delegate” after “Secretary”.

   Enacted provision · exact public law section
   (B) Section 6157(a) is amended by striking out “subsections (c) and (d)” and inserting in lieu thereof “subsection (c)”

6. 1976

   Pub. L. 94–455 § 1906(a)(11)(A) · 90 Stat. 1520

   Redesignated · 26 U.S.C. § 6157(c); 26 U.S.C. § 6157(d)

   Pub. L. 94–455, § 1906(a)(11)(A), redesignated subsec. (d) as (c). Former subsec. (c), which related to the percentage reduction for 1970 and 1971 of the tax computed in subsec. (b), was struck out

   Source evidence

   Code amendment note
   Subsecs. (c), (d). Pub. L. 94–455, § 1906(a)(11)(A), redesignated subsec. (d) as (c). Former subsec. (c), which related to the percentage reduction for 1970 and 1971 of the tax computed in subsec. (b), was struck out.

   Enacted provision · exact public law section
   (A) Section 6157 (relating to payment of Federal unemployment 26 USC 6157. tax) is amended by striking out subsection (c) (relating to special rides for 1970 and 1971), and by redesignating subsection (d) as subsection (c).

7. 1976

   Unemployment Compensation Amendments of 1976

   Pub. L. 94–566 § 114(b) · 90 Stat. 2667

   Amended · 26 U.S.C. § 6157(a)

   Pub. L. 94–566, § 114(b), amended subsec. (a) generally, changing the general rule covering payment of Federal unemployment tax on a quarterly or other time period basis to conform to the altered definitions of employment and wages pertaining to domestic and agricultural service in section 3306 of this title

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 94–566, § 114(b), amended subsec. (a) generally, changing the general rule covering payment of Federal unemployment tax on a quarterly or other time period basis to conform to the altered definitions of employment and wages pertaining to domestic and agricultural service in section 3306 of this title.

   Enacted provision · exact public law section
   (b) Technical Amendment.— Subsection (a) of section 6157 of 26 USC 6157. such Code (relating to payment of Federal unemployment, tax on quarterly or other time period basis) is amended to read as follows: “(a) General Rule.— Every person who for the calendar year is an employer (as defined in section 3306(a)) shah— “(1) if the person is such an employer for the preceding calendar year (determined by only taking into account wages paid and employment during such preceding calendar year), compute the tax imposed by section 3301 for each of the first 3 calendar 26 USC 3301. quarters in the calendar year on wages paid for services with respect to which the person is such an employer for such preceding calendar year (as so determined), and “(2) if the person is not such an employer for the preceding calendar year with respect to any services (as so determined), compute the tax imposed by section 3301 on wages paid for serv- ices with respect to which the person is not such an employer for the preceding calendar year (as so determined)— “(A) for the period beginning with the first day of the calendar year and ending with the last day of the calendar quarter (excluding the last calendar quarter) in which such person becomes such an employer with respect to such services, and “(B) for the third calendar quarter of such year, if the period specified in subparagraph (A) includes only the first two calendar quarters of the calendar year. Regulations. The tax for any calendar quarter or other period shall be computed as provided in subsection (b) and the tax as so computed shall, except as otherwise provided m subsections (c) and (d), be paid in such manner and at such time as may be provided in regulations prescribed by the Secretary.”

8. 1976

   Unemployment Compensation Amendments of 1976

   Pub. L. 94–566 § 211(e)(3)(s3) · 90 Stat. 2667

   Substituted · 26 U.S.C. § 6157(b)

   Pub. L. 94–566, § 211(e)(3) [(c)(3)], substituted “In the case of wages paid in any calendar quarter or other period during a calendar year to which paragraph (1) of section 3301 applies, the amount of such wages shall be multiplied by 0.7 percent in lieu of 0.5 percent” for “In the case of wages paid in any calendar quarter or other period during 1973, the amount of such wages shall be multiplied by 0.58 percent in lieu of 0.5 percent”

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 94–566, § 211(e)(3) [(c)(3)], substituted “In the case of wages paid in any calendar quarter or other period during a calendar year to which paragraph (1) of section 3301 applies, the amount of such wages shall be multiplied by 0.7 percent in lieu of 0.5 percent” for “In the case of wages paid in any calendar quarter or other period during 1973, the amount of such wages shall be multiplied by 0.58 percent in lieu of 0.5 percent”.

   Enacted provision · exact public law section
   SEC. 211. INCREASE IN FEDERAL UNEMPLOYMENT TAX WAGE BASE AND RATE. (a) Increase in Wage Base.— Paragraph (1) of section 3306(b) of the Internal Revenue Code of 1954 (defining wages) is amended by striking out “$4,200” each place it appears and inserting in lieu thereof “$6,000”. (b) Increase in Tax Rate.— Section 3301 of such Code (relating to rate of Federal unemployment tax) is amended to read as follows: “SEC. 3301. RATE OF TAX. “There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in bis employ, equal to— “(1) 3.4 percent, in the case of a calendar year beginning before the first calendar year a fter 1976, as of January 1 of which there is not a balance of repayable advances made to the extended unemployed compensation account (established by section 905(a) 42 USC 1105. of the Social Security Act); or “(2) 3.2 percent, in the case of such first calendar year and each calendar year thereafter; of the total wages (as defined in section 3306(b)) paid by him during the calendar year with respect to employment (as defined in section 3306(c)).”. (c) Technical Amendments.— (1) Subparagraph (C) of section 901(c)(3) of the Social Security Act is amended to read as follows: “(C) Each estimate of net receipts under this paragraph shall be based upon (i) a tax rate of 0.5 percent in the case of any calendar year for which the rate of tax under section 3301 of the Federal 26 USC 3301. Unemployment Tax Act is 3.2 percent, and (ii) a tax rate of 0.7 per-cent in the case of any calendar year for which the rate of tax under such section 3301 is 3.4 percent.”. (2) The last sentence of section 905(b)(1) of such Act is 42 USC 1105. amended to read as follows: “In the case of any month after March 1977 and before April of the first calendar year to which paragraph (2) of section 3301 of the Federal Unemployment Tax Act applies, the first sentence of this paragraph shall be applied 26 USC 3301. by substituting ‘five-fourteenths’ for ‘one-tenth’.”. (3) The last sentence of section 6157(b) of the Internal Revenue Code of 1954 is amended to read as follows; “In the case of 26 USC 6157. wages paid in any calendar quarter or other period during a calendar year to which paragraph (1) of section 3301 applies, the amount of such wages shall be multiplied by 0.7 percent in lieu of 0.5 percent.”. (d) Effective Dates.— (1) Subsection (a).— The amendment made by subsection (a) 26 USC 3306 note. 26 USC 3301 note. 42 USC 1101 note. shall apply to remuneration paid after December 31, 1977. (2) Subsection (b).— The amendment made by subsection (b) shall apply to remuneration paid after December 31, 1976. (3) Subsection (c).— The amendments made by subsection (c) shall take effect on the date of the enactment of this Act.

9. 1982

   Pub. L. 97–248 § 271(c)(3)(C) · 96 Stat. 324

   Substituted · 26 U.S.C. § 6157(b)

   Pub. L. 97–248, § 271(c)(3)(C), substituted “0.6” for “0.5” in two places

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 97–248, § 271(c)(3)(C), substituted “0.6” for “0.5” in two places.

   Enacted provision · exact public law section
   (C) Subsection (b) of section 6157 is amended by striking 26 USC 6157. out “0.5 percent” each place it appears and inserting in lieu thereof “0.6 percent”.

10. 1982

    Pub. L. 97–248 § 271(b)(2)(C) · 96 Stat. 324

    Substituted · 26 U.S.C. § 6157(b)

    Pub. L. 97–248, § 271(b)(2)(C), substituted “0.8” for “0.7”

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 97–248, § 271(b)(2)(C), substituted “0.8” for “0.7”.

    Enacted provision · exact public law section
    (2) Technical amendments.— (A) Subparagraph (C) of section 901(c)(3) of the Social Security Act is amended to read as follows: 42 USC 1101.

11. 1983

    Railroad Retirement Solvency Act of 1983

    Pub. L. 98–76 title II § 231(b)(1) · 97 Stat. 411

    Added · 26 U.S.C. § 6157(d)

    Pub. L. 98–76 added subsec. (d)

    Source evidence

    Code amendment note
    Subsec. (d). Pub. L. 98–76 added subsec. (d).

    Enacted provision · exact public law section
    (1) In general.— Section 6157 of such Code (relating to payment of Federal unemployment tax on quarterly or other time period basis) is amended by adding at the end thereof the following new subsection: “(d) Quarterly Payment of Railroad Unemployment Repayment Tax.— “(1) In general.— Every rail employer shall compute the tax Ante, p. 426 imposed by section 3321 for each calendar quarter in any taxable period in the manner provided in paragraph (2). The tax so computed shall, except as otherwise provided in paragraph (3), be paid in such manner and at such time as may be provided in regulations prescribed by the Secretary. “(2) Computation of tax.— The tax for any calendar quarter shall be computed by multiplying the aggregate amount of rail wages paid in such calendar quarter by the applicable percentage determined under section 3321(c). “(3) Exceptions.— No payment shall be required under this subsection— “(A) for the last calendar quarter in any taxable period, and “(B) for any calendar quarter if the tax under section 3321 for such quarter, plus any unpaid amounts for prior calendar quarters in the taxable period, does not exceed $100. “(4) Definitions.— For purposes of this subsection, the terms ‘taxable period’, ‘rail employer’, and ‘rail wages’ have the same respective meanings as when used in chapter 23A.”

12. 1988

    Railroad Unemployment Insurance and Retirement Improvement Act of 1988

    Pub. L. 100–647 title VII § 7106(c)(1) · 102 Stat. 3342

    Struck · 26 U.S.C. § 6157(d)

    Pub. L. 100–647 struck out subsec. (d) which related to quarterly payment of railroad unemployment repayment tax

    Source evidence

    Code amendment note
    Subsec. (d). Pub. L. 100–647 struck out subsec. (d) which related to quarterly payment of railroad unemployment repayment tax.

    Enacted provision · exact public law section
    (1) Subsection (d) of section 6157 of the 1986 Code (relating to quarterly payment of railroad unemployment repayment tax) is hereby repealed.

    Effective date note
    Amendment by Pub. L. 100–647 applicable to remuneration paid after Dec. 31, 1988, see section 7106(d) of Pub. L. 100–647, set out as a note under section 3321 of this title.

13. 1989

    Revenue Reconciliation Act of 1989

    Pub. L. 101–239 title VII § 7841(d)(12) · 103 Stat. 2106

    Substituted · 26 U.S.C. § 6157(a)

    Pub. L. 101–239 substituted “subsection (c)” for “subsections (c) and (d)” in last sentence

    Source evidence

    Code amendment note
    Subsec. (a). Pub. L. 101–239 substituted “subsection (c)” for “subsections (c) and (d)” in last sentence.

    Enacted provision · exact public law section
    (12) The last sentence of section 6157(a) is amended by striking “subsections (c) and (d)” and inserting “subsection (c)”.

14 of 14 references resolved to an enrolled provision