### Question
How is the term applicable employment taxes defined?


### Answer
The term **applicable employment taxes** is defined in *26 U.S.C. § 3131* as the following:

> the following:


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

#### Citation:
  - *26 U.S.C. § 3131*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 21-FEDERAL INSURANCE CONTRIBUTIONS ACT > Subchapter D-Credits**

