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Authority to enter into agreements to collect State unemployment taxes

(1) In general

(1)In general#

The Secretary is hereby authorized to enter into an agreement with any State to collect, as the agent of such State, such State’s unemployment taxes imposed on remuneration paid for domestic service in a private home of the employer. Any taxes to be collected by the Secretary pursuant to such an agreement shall be treated as domestic service employment taxes for purposes of this section.

(2)Transfers to State account#

Any amount collected under an agreement referred to in paragraph (1) shall be transferred by the Secretary to the account of the State in the Unemployment Trust Fund.

(3)Subtitle F made applicable#

For purposes of subtitle F, any amount required to be collected under an agreement under paragraph (1) shall be treated as a tax imposed by chapter 23.

(4)State#

For purposes of this subsection, the term “State” has the meaning given such term by section 3306(j)(1).

in view

Whole section

▸rulespec code

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statutes/26/3510.yaml

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Rules

amount_withheld_from_domestic_service_remuneration_under_section_3402_p_agreement

Derived

source: 26 USC 3510(c)(2)

- name: amount_withheld_from_domestic_service_remuneration_under_section_3402_p_agreement
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3510(c)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3510
            excerpt: >-
              any amount withheld from such remuneration pursuant to an agreement under section
              3402(p)
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        max(0,
        amount_withheld_from_remuneration_for_domestic_service_in_private_home_pursuant_to_section_3402_p_agreement)

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3306 (j)(1)inferredUS Federal › Statutes › Title 26 › § 3306 › (j)(1)