IRS Logo
Print - Click this link to Print this page

ITG FAQ #5 Answer-How does the Consolidated Appropriations Act (CAA) exempt tribal services from FUTA tax?

CAA specifically added "or in the employ of an Indian tribe," to the language contained in IRC § 3306(c)(7) which previously excluded services performed by state and local governments from the FUTA definition of employment.

Return to List of FAQs

Page Last Reviewed or Updated: 02-Aug-2016