### Question
What is the definition of reduced rate" means a rate of contributions lower than the standard rate applicable under the State law, and the term "standard rate?


### Answer
The definition of **reduced rate" means a rate of contributions lower than the standard rate applicable under the State law, and the term "standard rate** is as follows in *26 U.S.C. § 3303*:

> the rate on the basis of which variations therefrom are computed

#### Citation:
  - *26 U.S.C. § 3303*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 23-FEDERAL UNEMPLOYMENT TAX ACT**

