Federal Insurance Contributions Act

Federal Insurance Contributions Act means:
the federal law that provides for the imposition of the Social Security tax. Former IRC (check if this IRC provision is current here) §3101.

See Federal Income Tax Law. See also the entry about the Federal Insurance Contributions Act (tax).

Federal Insurance Contributions Act (FICA) Tax:

Provides benefits for retired workers and their dependents as well as for disabled workers and their dependents. Also known as the Social Security tax.

See the entries Income Tax and State Income Tax in the American Encyclopedia of Law.