Chapter 22. Railroad Retirement Tax Act

Subchapter A. Tax On Employees

• 26 U.S.C. § 3201 Rate of Tax
• 26 U.S.C. § 3202 Deduction of Tax From Compensation

Subchapter B. Tax On Employee Representatives

• 26 U.S.C. § 3211 Rate of Tax
• 26 U.S.C. § 3212 Determination of Compensation

Subchapter C. Tax On Employers

• 26 U.S.C. § 3221 Rate of Tax

Subchapter D. General Provisions

• 26 U.S.C. § 3231 Definitions
• 26 U.S.C. § 3232 Court Jurisdiction
• 26 U.S.C. § 3233 Short Title

Subchapter E. Tier 2 Tax Rate Determination

• 26 U.S.C. § 3241 Determination of Tier 2 Tax Rate Based On Average Account Benefits Ratio