Public Law 119-73 (01/23/2026)

26 U.S.C. § 3311

Short title

This chapter may be cited as the “Federal Unemployment Tax Act.”

Aug. 16, 1954, ch. 73668A Stat. 454Pub. L. 86–778, title V, § 531(d)(1)74 Stat. 983Pub. L. 91–373, title I, § 104(b)(1)84 Stat. 697(, , § 3308; renumbered § 3309, , , ; renumbered § 3311, , , .)

Statutory Notes and Related Subsidiaries

Short Title of 1976 Amendment

Pub. L. 94–566, § 190 Stat. 2667

section 603a of Title 42section 3304 of this title“This Act [enacting , The Public Health and Welfare, amending and provisions set out as notes under sections 3301, 3303, 3304, 3306, 3309, and 6157 of this title, sections 8501, 8503, 8504, 8505, 8506, 8521, and 8522 of Title 5, Government Organization and Employees, sections 49b and 49d of Title 29, Labor, and sections 607, 1101, 1105, 1301, 1321, 1382, 1382a, 1382d, and 1382e of Title 42, and enacting provisions set out as notes under sections 3301, 3303, 3304, and 3306 of this title, sections 8501 and 8506 of Title 5, and sections 607, 1101, 1321, 1382, 1382d, 1382e, and 1396a of Title 42] may be cited as the ‘Unemployment Compensation Amendments of 1976’.”
, , , provided that:

Short Title of 1975 Amendment

Pub. L. 94–45, § 189 Stat. 236

“This Act [amending sections 44 and 3302 of this title and amending provisions set out as notes under sections 44 and 3304 of this title and enacting provisions set out as notes under sections 3302 and 3304 of this title] may be cited as the ‘Emergency Compensation and Special Unemployment Assistance Extension Act of 1975’.”
, , , provided that:

Short Title of 1970 Amendment

Pub. L. 91–373, § 184 Stat. 695

section 8524 of Title 5section 77c of Title 15section 1101 of Title 42“That this Act [enacting sections 3309 and 3310 of this title and sections 504, 1106, 1107, and 1108 of Title 42, The Public Health and Welfare, repealing , Government Organization and Employees, and amending sections 1563, 3301 to 3306, and 6157 of this title, sections 77c and 78c of Title 15, Commerce and Trade, and sections 1101, 1102, 1103, 1105, and 1323 of Title 42, and enacting provisions set out as notes under sections 3301 to 3304, 3306, and 6157 of this title, , and ] may be cited as the ‘Employment Security Amendments of 1970’.”
, , , provided: