### Question
What is the definition of applicable percentage?


### Answer
The definition of **applicable percentage** is as follows in *26 U.S.C. § 3201*:

> 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

#### Citation:
  - *26 U.S.C. § 3201*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 22-RAILROAD RETIREMENT TAX ACT > Subchapter A-Tax on Employees**

