Statements (22)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
United States federal tax statute
|
| gptkbp:abbreviation |
gptkb:FUTA
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:alsoKnownAs |
gptkb:Federal_Unemployment_Tax_Act
|
| gptkbp:appliesTo |
wages paid by employers
|
| gptkbp:codifiedIn |
gptkb:26_U.S.C._§§_3301–3311
|
| gptkbp:dateEnacted |
1939
|
| https://www.w3.org/2000/01/rdf-schema#label |
26 U.S.C. Chapter 23
|
| gptkbp:imposedTaxOn |
employers
|
| gptkbp:maximumTaxableWages |
$7,000 per employee per year
|
| gptkbp:partOf |
gptkb:Title_26_of_the_United_States_Code
|
| gptkbp:regulates |
federal unemployment tax
|
| gptkbp:relatedTo |
unemployment compensation
state unemployment insurance programs |
| gptkbp:statutoryReference |
gptkb:26_U.S.C._§_3301_et_seq.
|
| gptkbp:subjectToCredit |
state unemployment tax payments
|
| gptkbp:taxPurpose |
funding state workforce agencies
funding unemployment insurance |
| gptkbp:taxStatus |
6.0% (subject to credits)
|
| gptkbp:bfsParent |
gptkb:Federal_Unemployment_Tax_Act
gptkb:State_Unemployment_Tax_Act |
| gptkbp:bfsLayer |
5
|