Federal Unemployment Tax Act
E63986
The Federal Unemployment Tax Act is a U.S. federal law that imposes a payroll tax on employers to fund state workforce agencies and provide unemployment compensation to eligible workers who lose their jobs.
All labels observed (3)
| Label | Occurrences |
|---|---|
| Federal Unemployment Tax Act canonical | 4 |
| FUTA | 2 |
| Federal Unemployment Tax Act provisions | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T513978 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Federal Unemployment Tax Act Context triple: [Title IX of the Social Security Act, relatedTo, Federal Unemployment Tax Act]
-
A.
Federal Insurance Contributions Act taxes
Federal Insurance Contributions Act taxes are U.S. payroll taxes imposed on employers and employees to finance Social Security and Medicare programs.
-
B.
Federal Employees’ Compensation Act
The Federal Employees’ Compensation Act is a U.S. federal law that provides workers’ compensation benefits, including wage replacement and medical coverage, to civilian federal employees who suffer job-related injuries or occupational diseases.
-
C.
Internal Revenue Code
The Internal Revenue Code is the comprehensive body of federal tax law in the United States that governs the assessment and collection of most national taxes.
-
D.
Wheeler-Rayburn Act
The Wheeler-Rayburn Act is a New Deal-era U.S. federal law that restructured and regulated electric utility holding companies to curb monopolistic practices and protect consumers and investors.
-
E.
Revenue Act of 1935
The Revenue Act of 1935 was a New Deal-era U.S. federal law that significantly increased taxes on high incomes, large inheritances, and corporate profits in an effort to redistribute wealth during the Great Depression.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Federal Unemployment Tax Act Target entity description: The Federal Unemployment Tax Act is a U.S. federal law that imposes a payroll tax on employers to fund state workforce agencies and provide unemployment compensation to eligible workers who lose their jobs.
-
A.
Federal Insurance Contributions Act taxes
Federal Insurance Contributions Act taxes are U.S. payroll taxes imposed on employers and employees to finance Social Security and Medicare programs.
-
B.
Federal Employees’ Compensation Act
The Federal Employees’ Compensation Act is a U.S. federal law that provides workers’ compensation benefits, including wage replacement and medical coverage, to civilian federal employees who suffer job-related injuries or occupational diseases.
-
C.
Internal Revenue Code
The Internal Revenue Code is the comprehensive body of federal tax law in the United States that governs the assessment and collection of most national taxes.
-
D.
Wheeler-Rayburn Act
The Wheeler-Rayburn Act is a New Deal-era U.S. federal law that restructured and regulated electric utility holding companies to curb monopolistic practices and protect consumers and investors.
-
E.
Revenue Act of 1935
The Revenue Act of 1935 was a New Deal-era U.S. federal law that significantly increased taxes on high incomes, large inheritances, and corporate profits in an effort to redistribute wealth during the Great Depression.
- F. None of above. chosen
Statements (46)
| Predicate | Object |
|---|---|
| instanceOf |
United States federal law
ⓘ
payroll tax law ⓘ |
| abbreviation |
FUTA
ⓘ
linked to:
Federal Unemployment Tax Act
|
| administeredBy | Internal Revenue Service ⓘ |
| allows | credits for state unemployment taxes paid ⓘ |
| appliesIn |
District of Columbia
ⓘ
U.S. territories that participate in FUTA system ⓘ all U.S. states ⓘ |
| appliesTo |
employers
ⓘ
most private-sector employers ⓘ |
| beneficiaries | eligible unemployed workers ⓘ |
| codifiedIn |
26 U.S.C. §§ 3301–3311
ⓘ
Title 26 of the United States Code ⓘ |
| complianceEnforcedBy | Internal Revenue Service ⓘ |
| complianceRequirement | employers must file annual FUTA tax returns ⓘ |
| country |
United States
ⓘ
linked to:
United States of America
|
| effectiveDate | 1939 ⓘ |
| enactedBy | United States Congress ⓘ |
| exempts |
certain governmental employers
ⓘ
some nonprofit organizations ⓘ |
| funds | federal unemployment trust fund ⓘ |
| historicalContext | New Deal–era labor and social welfare legislation ⓘ |
| imposesTaxOn | employers ⓘ |
| isPartOf | U.S. federal tax system ⓘ |
| jurisdiction |
federal government of the United States
ⓘ
linked to:
United States government
|
| legalCitation |
FUTA
ⓘ
linked to:
Federal Unemployment Tax Act
|
| objective |
encourage states to operate unemployment insurance programs
ⓘ
stabilize income for workers during periods of unemployment ⓘ |
| penaltyForNoncompliance |
civil penalties and interest on unpaid tax
ⓘ
potential criminal sanctions for willful evasion ⓘ |
| policyArea |
labor and employment law
ⓘ
social insurance ⓘ tax law ⓘ |
| purpose |
fund state workforce agencies
ⓘ
provide unemployment compensation ⓘ |
| regulates | federal unemployment tax rates ⓘ |
| relatedTo |
Social Security Act
ⓘ
linked to:
Social Security Act of 1935
State unemployment insurance laws ⓘ |
| returnForm |
IRS Form 940
ⓘ
linked to:
Form 940
|
| revenueUse |
administration of state unemployment insurance programs
ⓘ
payment of extended unemployment benefits ⓘ |
| subjectToChangeBy | subsequent federal legislation ⓘ |
| supportsProgram | joint federal–state unemployment insurance system ⓘ |
| taxBase | wages paid to employees ⓘ |
| taxBaseLimit | federal wage base per employee ⓘ |
| taxType | payroll tax ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Federal Unemployment Tax Act Description of subject: The Federal Unemployment Tax Act is a U.S. federal law that imposes a payroll tax on employers to fund state workforce agencies and provide unemployment compensation to eligible workers who lose their jobs.
Referenced by (7)
Full triples — surface form annotated when it differs from this entity's canonical label.
linked to: Federal Unemployment Tax Act
linked to: Federal Unemployment Tax Act
linked to: Federal Unemployment Tax Act