---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stC/ch23"
level: "chapter"
label: "Chapter 23"
heading: "Federal Unemployment Tax Act"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stC-ch23"
sections_count: 11
---

# Chapter 23 — Federal Unemployment Tax Act

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

## Sections

- [§3301. Rate of tax](/usc/26/3301.md)
- [§3302. Credits against tax](/usc/26/3302.md)
- [§3303. Conditions of additional credit allowance](/usc/26/3303.md)
- [§3304. Approval of State laws](/usc/26/3304.md)
- [§3305. Applicability of State law](/usc/26/3305.md)
- [§3306. Definitions](/usc/26/3306.md)
- [§3307. Deductions as constructive payments](/usc/26/3307.md)
- [§3308. Instrumentalities of the United States](/usc/26/3308.md)
- [§3309. State law coverage of services performed for nonprofit organizations or governmental entities](/usc/26/3309.md)
- [§3310. Judicial review](/usc/26/3310.md)
- [§3311. Short title](/usc/26/3311.md)