Title 26
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Title 26
Title 26
FEDERAL INSURANCE CONTRIBUTIONS ACT
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Title 26
16
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Rate of tax
Deduction of tax from wages
Rate of tax
Instrumentalities of the United States
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