§ 3301.
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 his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
([Aug. 16, 1954, ch. 736], [68A Stat. 439]; [Pub. L. 86–778, title V, § 523(a)], Sept. 13, 1960, [74 Stat. 980]; [Pub. L. 87–6, § 14(a)], Mar. 24, 1961, [75 Stat. 16]; [Pub. L. 88–31, § 2(a)], May 29, 1963, [77 Stat. 51]; [Pub. L. 91–373, title III, § 301(a)], Aug. 10, 1970, [84 Stat. 713]; [Pub. L. 92–329, § 2(a)], June 30, 1972, [86 Stat. 398]; [Pub. L. 94–455, title XIX, § 1903(a)(11)], Oct. 4, 1976, [90 Stat. 1808]; [Pub. L. 94–566, title II, § 211(b)], Oct. 20, 1976, [90 Stat. 2676]; [Pub. L. 97–248, title II, § 271(b)(1)], (c)(1), Sept. 3, 1982, [96 Stat. 554], 555; [Pub. L. 99–514, title XVIII, § 1899A(42)], Oct. 22, 1986, [100 Stat. 2960]; [Pub. L. 100–203, title IX, § 9153(a)], Dec. 22, 1987, [101 Stat. 1330–326]; [Pub. L. 101–508, title XI, § 11333(a)], Nov. 5, 1990, [104 Stat. 1388–470]; [Pub. L. 102–164, title IV, § 402], Nov. 15, 1991, [105 Stat. 1061]; [Pub. L. 103–66, title XIII, § 13751], Aug. 10, 1993, [107 Stat. 664]; [Pub. L. 105–34, title X, § 1035], Aug. 5, 1997, [111 Stat. 937]; [Pub. L. 110–140, title XV, § 1501(a)], Dec. 19, 2007, [121 Stat. 1800]; [Pub. L. 110–343, div. B, title IV, § 404(a)], Oct. 3, 2008, [122 Stat. 3860]; [Pub. L. 111–92, § 10(a)], Nov. 6, 2009, [123 Stat. 2988]; [Pub. L. 115–141, div. U, title IV, § 401(b)(37)], Mar. 23, 2018, [132 Stat. 1204].)