### Question
How is the term computation date defined?


### Answer
The term **computation date** is defined in *26 U.S.C. § 3303* as the following:

> 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**

