### Question
Can you define what unemployment fund means?


### Answer
**Unemployment fund** is defined as the following in *26 U.S.C. § 3306*:

> a special fund, established under a State law and administered by a State agency, for the payment of compensation

#### Citation:
  - *26 U.S.C. § 3306*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 23-FEDERAL UNEMPLOYMENT TAX ACT**

