Current through Pub. L. 119-100Open in workspace

§ 6317 Payments of Federal unemployment tax for calendar quarter

Payment of Federal unemployment tax for a calendar quarter or other period within a calendar year pursuant to section shall be considered payment on account of the tax imposed by chapter 23 of such calendar year.

(Added Pub. L. 91–53, § 2(c), Aug. 7, 1969, 83 Stat. 92; amended Pub. L. 98–76, title II, § 231(b)(2)(B), Aug. 12, 1983, 97 Stat. 429; Pub. L. 100–647, title VII, § 7106(c)(3), Nov. 10, 1988, 102 Stat. 3773.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 6317

Source: decipher.legal/usc/26/6317 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)