Subjgrp 13. Tax on Employers

• § 31.3221-1 - Measure of employer tax.
• § 31.3221-2 - Rates and computation of employer tax.
• § 31.3221-3 - Supplemental tax.
• § 31.3221-4 - Exception from supplemental tax.
• § 31.3221-5 - Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act.