federal insurance contributions actglossary / FEDERAL INSURANCE CONTRIBUTIONS ACT Federal Insurance Contributions Act. The federal act imposing the social-security tax on employers and employees. IRC (26 USCA) §§ 3101–3127. — Abbr. FICA. [Cases: Internal Revenue 4376, 4377.] 词条贡献者 双语律师Nanda,国际知名法学院国际法专业,擅长翻译各类与生物医学诉讼相关的法律文件。