Tax on Employers

Sections

• 31.3221-1
  § 31.3221-1 Measure of employer tax.
• 31.3221-2
  § 31.3221-2 Rates and computation of employer tax.
• 31.3221-3
  § 31.3221-3 Supplemental tax.
• 31.3221-4
  § 31.3221-4 Exception from supplemental tax.
• 31.3221-5
  § 31.3221-5 Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act.