Subchapter Sec.(!1) A. Tax on employees 3201 B. Tax on employee representatives 3211 C. Tax on employers 3221 D. General provisions 3231 E. Tier 2 tax rate determination. 3241 AMENDMENTS 2001 - Pub. L. 107-90, title II, Sec. 204(e)(5), Dec. 21, 2001, 115 Stat. 893, added item for subchapter E. (!1) Section numbers editorially supplied.