[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3097 Introduced in House (IH)]







107th CONGRESS
  1st Session
                                H. R. 3097

               To repeal the Federal unemployment surtax.


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                    IN THE HOUSE OF REPRESENTATIVES

                            October 11, 2001

Mr. Herger (for himself and Mr. McCrery) introduced the following bill; 
         which was referred to the Committee on Ways and Means

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                                 A BILL


 
               To repeal the Federal unemployment surtax.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. REPEAL OF FEDERAL UNEMPLOYMENT SURTAX.

    (a) In General.--Section 3301 of the Internal Revenue Code of 1986 
(relating to rate of Federal unemployment tax) is amended by striking 
``equal to--'' and all that follows through ``of the total wages'' and 
inserting ``equal to 6 percent of the total wages''.
    (b) Effective Date.--The amendment made by this section shall apply 
to remuneration paid after December 31, 2001.
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