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Internal Revenue Code · 26 U.S.C.

Chapter 22. RAILROAD RETIREMENT TAX ACT

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).

  1. Subchapter A Tax on Employees §§ 3201–3202

    1. § 3201 Rate of tax
    2. § 3202 Deduction of tax from compensation

  2. Subchapter B Tax on Employee Representatives §§ 3211–3212

    1. § 3211 Rate of tax
    2. § 3212 Determination of compensation

  3. Subchapter C Tax on Employers § 3221

    1. § 3221 Rate of tax

  4. Subchapter D General Provisions §§ 3231–3233

    1. § 3231 Definitions
    2. § 3232 Court jurisdiction
    3. § 3233 Short title

  5. Subchapter E Tier 2 Tax Rate Determination § 3241

    1. § 3241 Determination of tier 2 tax rate based on average account benefits ratio