Tax Law
Various Other Taxes
The U.S. has a Payroll Tax to support unemployment insurance. This is 1.2% of the first $7,000, but coordinated with state unemployment agencies and taxes in such a way that most employees are not double taxed in states that have Unemployment Insurance.
The U.S. also has a tax to pay for retraining of displaced workers, but it is only 0.1% of the first $7,000 of income, and it is assessed only on employers.
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The U.S. also maintains federal excise taxes on gasoline and other fuels used by vehicles. At this time (2005) they are 18.4¢ per gallon (4.9¢/l) for gasoline and 24.4¢ per gallon (6.4¢/l) for diesel. Higher profile excise taxes exist on distilled spirits, tobacco products, and some firearms.
The government tracks tax payment by an account number and payment date. For the IRS, the account number is a social security number (or tax ID number assigned by the IRS if the individual does not have a social security number), or for corporations, partnerships or other synthetic persons, an employer ID number.