Subchapter B - Tax on Employee Representatives

26 USC 3211 - Rate of tax

(a) Tier 1 tax 
In addition to other taxes, there is hereby imposed on the income of each employee representative a tax equal to the applicable percentage of the compensation received during any calendar year by such employee representative for services rendered by such employee representative. For purposes of the preceding sentence, the term applicable percentage means the percentage equal to the sum of the rates of tax in effect under subsections (a) and (b) of section 3101 and subsections (a) and (b) of section 3111 for the calendar year.
(b) Tier 2 tax 

(1) In general 
In addition to other taxes, there is hereby imposed on the income of each employee representative a tax equal to the applicable percentage of the compensation received during any calendar year by such employee representatives for services rendered by such employee representative.
(2) Applicable percentage 
For purposes of paragraph (1), the term applicable percentage means
(A) 14.75 percent in the case of compensation received during 2002,
(B) 14.20 percent in the case of compensation received during 2003, and
(C) in the case of compensation received during any calendar year after 2003, the percentage determined under section 3241 for such calendar year.
(c) Cross reference 
For application of different contribution bases with respect to the taxes imposed by subsections (a) and (b), see section 3231 (e)(2).

26 USC 3212 - Determination of compensation

The compensation of an employee representative for the purpose of ascertaining the tax thereon shall be determined in the same manner and with the same effect as if the employee organization by which such employee representative is employed were an employer as defined in section 3231 (a).