§ 3201. Rate of tax
(a)
Tier 1 tax
In addition to other taxes, there is hereby imposed on the income of each employee a tax equal to the applicable percentage of the compensation received during any calendar year by such employee for services rendered by such employee. For purposes of the preceding sentence, the term “applicable percentage” means the percentage equal to the sum of the rates of tax in effect under subsections (a) and (b) of section
3101 for the calendar year.
(b)
Tier 2 tax
(1)
In general
In addition to other taxes, there is hereby imposed on the income of each employee a tax equal to the applicable percentage of the compensation received during any calendar year by such employee for services rendered by such employee.
(2)
Applicable percentage
For purposes of paragraph (1), the term “applicable percentage” means—
(B)
in the case of compensation received during any calendar year after 2003, the percentage determined under section
3241 for such calendar year.