---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stC/ch21"
level: "chapter"
label: "Chapter 21"
heading: "Federal Insurance Contributions Act"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stC-ch21"
sections_count: 17
---

# Chapter 21 — Federal Insurance Contributions Act

Title 26 — Internal Revenue Code › Subtitle C — Employment Taxes

## Contents

- [Subchapter A — Tax on Employees](/usc/26/stC-ch21-schA.md)
- [Subchapter B — Tax on Employers](/usc/26/stC-ch21-schB.md)
- [Subchapter C — General Provisions](/usc/26/stC-ch21-schC.md)
- [Subchapter D — Credits](/usc/26/stC-ch21-schD.md)