### Question
What does computation date mean?


### Answer
**Computation date** has the following meaning in *26 U.S.C. § 3303*:

> the date, occurring at least once in each calendar year and within 27 weeks prior to the effective date of new rates of contributions, as of which such rates are computed

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

