Chapter 21. Federal Insurance Contributions Act

Subchapter A. Tax On Employees

• § 3101. Rate of Tax
• § 3102. Deduction of Tax From Wages

Subchapter B. Tax On Employers

• § 3111. Rate of Tax
• § 3112. Instrumentalities of the United States
• § 3113. Repealed

Subchapter C. General Provisions

• § 3121. Definitions
• § 3122. Federal Service
• § 3123. Deductions As Constructive Payments
• § 3124. Estimate of Revenue Reduction
• § 3125. Returns In the Case of Governmental Employees In States, Guam, American Samoa, and the District of Columbia
• § 3126. Return and Payment By Governmental Employer
• § 3127. Exemption For Employers and Their Employees Where Both Are Members of Religious Faiths Opposed to Participation In Social Security Act Programs
• § 3128. Short Title