Title 26, Chapter 21 — Federal Insurance Contributions Act

Rate of tax

Deduction of tax from wages

Rate of tax

Instrumentalities of the United States

Repealed. Pub. L. 94–455, title XIX, § 1903(a)(2), Oct. 4, 1976, 90 Stat. 1806]

Definitions

Federal service

Deductions as constructive payments

Estimate of revenue reduction

Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia

Return and payment by governmental em­ployer

Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs

Short title

Credit for paid sick leave

Payroll credit for paid family leave

Special rule related to tax on employers

Employee retention credit for employers subject to closure due to COVID–19