---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stC/ch21/schB"
level: "subchapter"
label: "Subchapter B"
heading: "Tax on Employers"
release: "119-102"
url: "https://uscodex.org/usc/26/stC-ch21-schB"
sections_count: 3
---

# Subchapter B — Tax on Employers

Title 26 — Internal Revenue Code › Subtitle C — Employment Taxes › Chapter 21 — Federal Insurance Contributions Act

## Sections

- [§3111. Rate of tax](/usc/26/3111.md)
- [§3112. Instrumentalities of the United States](/usc/26/3112.md)
- [§3113. Repealed.](/usc/26/3113.md)