### Question
How does Credits define applicable employment taxes?


### Answer
Under *26 U.S.C. § 3132*, **applicable employment taxes** is defined as:

> the following:


(A) The taxes imposed under section 3111(b)

#### Citation:
  - *26 U.S.C. § 3132*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 21-FEDERAL INSURANCE CONTRIBUTIONS ACT > Subchapter D-Credits**

