Title 26 — Internal Revenue CodeRelease 119-73
§3308 Instrumentalities of the United States
Title 26 › Subtitle Subtitle C— Employment Taxes › Chapter 23— FEDERAL UNEMPLOYMENT TAX ACT › § 3308
Summary
Federal government instrumentalities must pay the federal unemployment tax even if another law gives them a general exemption from taxes. They escape this tax only if a law specifically exempts them from it by name.
Full Legal Text
Title 26, §3308
Internal Revenue Code — Source: USLM XML via OLRC
Notwithstanding any other provision of law (whether enacted before or after the enactment of this section) which grants to any instrumentality of the United States an exemption from taxation, such instrumentality shall not be exempt from the tax imposed by section 3301 unless such other provision of law grants a specific exemption, by reference to section 3301 (or the corresponding section of prior law), from the tax imposed by such section.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
References in Text
Enacted before or after the enactment of this section, referred to in text, means enacted before or after Sept. 13, 1960, the date of approval of Pub. L. 86–778.
Prior Provisions
A prior section 3309 was renumbered section 3311 of this title.
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable with respect to remuneration paid after 1961 for services performed after 1961, see section 535 of Pub. L. 86–778, set out as an
Effective Date
of 1960 Amendment note under section 3305 of this title. Applicability to Federal Land Banks, Federal Intermediate Credit Banks, and Banks for CooperativesApplicability of this section to Federal land banks, Federal intermediate credit banks, and banks for cooperatives, see section 531(g) of Pub. L. 86–778, set out as a note under section 3305 of this title.
Reference
Citations & Metadata
Citation
26 U.S.C. § 3308
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73