Question

What is debited if State Unemployment Tax Payable (SUTA) is credited?

Answer 1

Payroll Tax Expense is the answer

Answer 2

I believe the answer is: Payroll Tax Expense
Payroll Tax Expense is debited if the employer of an organization contributed to the payroll taxes of each employees.
This would include things such as social security, Unemployment insurance, and Medical insurance for the employees.