26 U.S.C. Chapter 21 — FEDERAL INSURANCE CONTRIBUTIONS ACT

• § 3101— Rate of tax
• § 3102— Deduction of tax from wages
• § 3111— Rate of tax
• § 3112— Instrumentalities of the United States
• § 3121— Definitions
• § 3122— Federal service
• § 3123— Deductions as constructive payments
• § 3124— Estimate of revenue reduction
• § 3125— Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia
• § 3126— Return and payment by governmental em­ployer
• § 3127— Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs
• § 3128— Short title
• § 3131— Credit for paid sick leave
• § 3132— Payroll credit for paid family leave
• § 3133— Special rule related to tax on employers
• § 3134— Employee retention credit for employers subject to closure due to COVID–19