Code of Federal Regulations · Section

§ 31.3302(d)-1 — (d)-1 Definitions And Special Rules Relating To Limit On Total Credits

26 C.F.R. § 31.3302(d)-1

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(a) Rate of tax deemed to be 3 percent. In applying the provisions of section 3302(c) relating to the limitation on total credits, and to reductions of credits otherwise allowable, the tax imposed by section 3301 shall be computed at the rate of 3 percent in lieu of any other rate prescribed in section 3301 (see § 31.3301-3).

(b) Wages attributable to a particular State. For purposes of section 3302(c) (2) or (3), wages are attributable to a particular State if they are subject to the unemployment compensation law of the State. If wages are not subject to the unemployment compensation law of any State, the determination as to whether such wages, or any portion thereof, are attributable to the particular State with respect to which the reduction in total credits is imposed shall be made in accordance with rules prescribed by the Commissioner.

(c) Employment Security Act of 1960. The Employment Security Act of 1960, referred to in section 3302(c)(2), means title V of the Social Security Amendments of 1960.

26 C.F.R. § 31.3302(c)-1 26 C.F.R. § 31.3302(e)-1

Authorizing Statute

Notice or regulations requiring records, statements, and special returns
26 U.S.C. § 6001
Other assessable penalties with respect to the preparation of tax returns for other persons
26 U.S.C. § 6695
Adjusted gross income defined
26 U.S.C. § 62
Credit for paid sick leave
26 U.S.C. § 3131
General requirement of return, statement, or list
26 U.S.C. § 6011
Employee retention credit for employers subject to closure due to COVID–19
26 U.S.C. § 3134
Income tax collected at source
26 U.S.C. § 3402
Payment of Federal unemployment tax on quarterly or other time period basis
26 U.S.C. § 6157
Special rules for pensions, annuities, and certain other deferred income
26 U.S.C. § 3405
Time for filing returns and other documents
26 U.S.C. § 6071
Payroll credit for paid family leave
26 U.S.C. § 3132
Mode or time of collection
26 U.S.C. § 6302
Information returns of tax return preparers
26 U.S.C. § 6060
Withholding of tax on nonresident aliens
26 U.S.C. § 1441
Definitions
26 U.S.C. § 3121
Definitions
26 U.S.C. § 3401
Extension of time for filing returns
26 U.S.C. § 6081
Identifying numbers
26 U.S.C. § 6109
Special rules applicable to certain employment taxes
26 U.S.C. § 6205
Rules and regulations
26 U.S.C. § 7805
Definitions
26 U.S.C. § 7701
Certified professional employer organizations
26 U.S.C. § 3511
Backup withholding
26 U.S.C. § 3406
Receipts for employees
26 U.S.C. § 6051