§ 6317. Payments of Federal unemployment tax for calendar quarter

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(c) · 83 Stat. 91

   Enacted · 26 U.S.C. § 6317

   Added Pub. L. 91–53, § 2(c), Aug. 7, 1969, 83 Stat. 92

   Source evidence

   Code source credit
   Added Pub. L. 91–53, § 2(c), Aug. 7, 1969, 83 Stat. 92

   Enacted provision · exact public law section
   (c) Treatment of Quarterly Payment of Federal Unemployment Tax.— 26 USC 6311–6316. Subchapter B of chapter 64 of such Code is amended by adding at the end thereof the following new section: “SEC. 6317. PAYMENTS OF FEDERAL UNEMPLOYMENT TAX FOR CALENDAR QUARTER. “Payment of Federal unemployment tax for a calendar quarter or other period within a calendar year pursuant to section 6157 shall 26 USC 3301–3309. be considered payment on account of the tax imposed by chapter 23 of such calendar year.”

2. 1983

   Railroad Retirement Solvency Act of 1983

   Pub. L. 98–76 title II § 231(b)(2)(B) · 97 Stat. 411

   1. Inserted · 26 U.S.C. § 6317

      Pub. L. 98–76 inserted “or tax imposed by section 3321” after “Federal unemployment tax”

   2. Substituted · 26 U.S.C. § 6317

      Pub. L. 98–76 substituted “chapter 23 and 23A, as the case may be,” for “chapter 23”

   Source evidence

   Code amendment note
   Pub. L. 98–76 inserted “or tax imposed by section 3321” after “Federal unemployment tax”, and substituted “chapter 23 and 23A, as the case may be,” for “chapter 23”.

   Enacted provision · exact public law section
   (B) Section 6317 of such Code (relating to payments of 26 USC 6317. Federal unemployment tax for calendar quarter) is amended— (i) by striking out “Federal unemployment tax” and inserting in lieu thereof “Federal unemployment tax or tax imposed by section 3321”, and (ii) by striking out “chapter 23” and inserting in lieu thereof “chapter 23 and 23A, as the case may be,”.

3. 1988

   Railroad Unemployment Insurance and Retirement Improvement Act of 1988

   Pub. L. 100–647 title VII § 7106(c)(3) · 102 Stat. 3342

   Struck · 26 U.S.C. § 6317

   Pub. L. 100–647 struck out “or tax imposed by section 3321” after “unemployment tax” and “and 23A, as the case may be,” after “chapter 23”

   Source evidence

   Code amendment note
   Pub. L. 100–647 struck out “or tax imposed by section 3321” after “unemployment tax” and “and 23A, as the case may be,” after “chapter 23”.

   Enacted provision · exact public law section
   (3) Section 6317 of the 1986 Code (relating to payments of Federal unemployment tax for calendar quarter) is amended— (A) by striking out “or tax imposed by section 3321”, and (B) by striking out “and 23A, as the case may be,”.

   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.

4 of 4 references resolved to an enrolled provision