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


### Answer
The definition of **applicable percentage** is as follows in *26 U.S.C. § 3211*:

> the percentage equal to the sum of the rates of tax in effect under subsections (a) and (b) of section 3101 and subsections (a) and (b) of section 3111 for the calendar year

#### Citation:
  - *26 U.S.C. § 3211*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 22-RAILROAD RETIREMENT TAX ACT > Subchapter B-Tax on Employee Representatives**

