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26 USC CHAPTER 23A - RAILROAD UNEMPLOYMENT REPAYMENT TAX 01/19/04
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TITLE 26 - INTERNAL REVENUE CODE
Subtitle C - Employment Taxes
CHAPTER 23A - RAILROAD UNEMPLOYMENT REPAYMENT TAX
-HEAD-
CHAPTER 23A - RAILROAD UNEMPLOYMENT REPAYMENT TAX
-MISC1-
Sec.
3321. Imposition of tax.
3322. Definitions.
AMENDMENTS
1990 - Pub. L. 101-508, title XI, Sec. 11704(a)(18), Nov. 5,
1990, 104 Stat. 1388-519, substituted "23A - " for "23A." in
chapter heading.
1988 - Pub. L. 100-647, title VII, Sec. 7106(a), Nov. 10, 1988,
102 Stat. 3772, reenacted chapter heading and item 3321 without
change, substituted "Definitions" for "Taxable period" in item
3322, and omitted item 3323 "Other definitions".
-SECREF-
CHAPTER REFERRED TO IN OTHER SECTIONS
This chapter is referred to in section 6513 of this title.
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26 USC Sec. 3321 01/19/04
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TITLE 26 - INTERNAL REVENUE CODE
Subtitle C - Employment Taxes
CHAPTER 23A - RAILROAD UNEMPLOYMENT REPAYMENT TAX
-HEAD-
Sec. 3321. Imposition of tax
-STATUTE-
(a) General rule
There is hereby imposed on every rail employer for each calendar
month an excise tax, with respect to having individuals in his
employ, equal to 4 percent of the total rail wages paid by him
during such month.
(b) Tax on employee representatives
(1) In general
There is hereby imposed on the income of each employee
representative a tax equal to 4 percent of the rail wages paid to
him during the calendar month.
(2) Determination of wages
The rail wages of an employee representative for purposes of
paragraph (1) shall be determined in the same manner and with the
same effect as if the employee organization by which such
employee representative is employed were a rail employer.
(c) Termination if loans to railroad unemployment fund repaid
The tax imposed by this section shall not apply to rail wages
paid on or after the 1st day of any calendar month if, as of such
1st day, there is -
(1) no balance of transfers made before October 1, 1985, to the
railroad unemployment insurance account under section 10(d) of
the Railroad Unemployment Insurance Act, and
(2) no unpaid interest on such transfers.
-SOURCE-
(Added Pub. L. 98-76, title II, Sec. 231(a), Aug. 12, 1983, 97
Stat. 426; amended Pub. L. 99-272, title XIII, Sec. 13301(a), Apr.
7, 1986, 100 Stat. 325; Pub. L. 100-647, title I, Sec. 1018(u)(17),
title VIII, Sec. 7106(a), Nov. 10, 1988, 102 Stat. 3590, 3772.)
-REFTEXT-
REFERENCES IN TEXT
Section 10(d) of the Railroad Unemployment Insurance Act,
referred to in subsec. (c)(1), is classified to section 360(d) of
Title 45, Railroads.
-MISC1-
AMENDMENTS
1988 - Pub. L. 100-647, Sec. 7106(a), amended section generally,
revising and restating provisions of subsecs. (a) and (b) and
specifying imposition of 4 percent tax on rail wages rather than a
tax based on the "applicable percentage" of rail wages, and in
subsec. (c) substituting provisions relating to termination if
loans to railroad unemployment fund repaid for provisions relating
to rates of tax.
Pub. L. 100-647, Sec. 1018(u)(17), added a period at end of par.
(4).
1986 - Subsec. (c). Pub. L. 99-272 amended subsec. (c) generally.
Prior to amendment subsec. (c) read as follows:
"(c) Rate of Tax. - For purposes of this section -
"(1) For taxable period july 1 through december 31, 1986. - The
applicable percentage for the taxable period beginning on July 1,
1986, and ending on December 31, 1986, shall be 2 percent.
"(2) Subsequent taxable periods. - The applicable percentage
for any taxable period beginning after 1986 shall be the sum of -
"(A) 2 percent, plus
"(B) 0.3 percent for each preceding taxable period.
In no event shall the applicable percentage exceed 5 percent."
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by section 1018(u)(17) of Pub. L. 100-647 effective,
except as otherwise provided, as if included in the provision of
the Tax Reform Act of 1986, Pub. L. 99-514, to which such amendment
relates, see section 1019(a) of Pub. L. 100-647, set out as a note
under section 1 of this title.
Section 7106(d) of Pub. L. 100-647 provided that: "The amendments
made by this section [amending this section and sections 3322,
6157, 6201, 6317, 6513, and 6601 of this title, omitting section
3323 of this title, and amending provisions set out as a note under
section 231n of Title 45, Railroads], and the provisions of
subsection (b) [set out below], shall apply to remuneration paid
after December 31, 1988."
EFFECTIVE DATE
Section 231(d) of Pub. L. 98-76 provided that: "The amendments
made by this section [enacting this chapter and amending sections
6157, 6201, 6317, 6513, and 6601 of this title] shall apply to
remuneration paid after June 30, 1986."
CONTINUATION OF SURTAX RATE THROUGH 1990
Section 7106(b) of Pub. L. 100-647 provided that:
"(1) In general. - In the case of any calendar month beginning
before January 1, 1991 -
"(A) there shall be substituted for '4 percent' in subsections
(a) and (b) of section 3321 of the 1986 Code the percentage equal
to the sum of -
"(i) 4 percent, plus
"(ii) the surtax rate (if any) for such calendar month, and
"(B) subsection (c) of such section shall not apply to so much
of the tax imposed by such section as is attributable to the
surtax rate.
"(2) Surtax rate. - For purposes of paragraph (1), the surtax
rate shall be -
"(A) 3.5 percent for each month during a calendar year if, as
of September 30, of the preceding calendar year, there was a
balance of transfers (or unpaid interest thereon) made after
September 30, 1985, to the railroad unemployment insurance
account under section 10(d) of the Railroad Unemployment
Insurance Act [45 U.S.C. 360(d)], and
"(B) zero for any other calendar month."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in title 45 section 358; title 49
section 24104.
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26 USC Sec. 3322 01/19/04
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TITLE 26 - INTERNAL REVENUE CODE
Subtitle C - Employment Taxes
CHAPTER 23A - RAILROAD UNEMPLOYMENT REPAYMENT TAX
-HEAD-
Sec. 3322. Definitions
-STATUTE-
(a) Rail employer
For purposes of this chapter, the term "rail employer" means any
person who is an employer as defined in section 1 of the Railroad
Unemployment Insurance Act.
(b) Rail wages
For purposes of this chapter, the term "rail wages" means, with
respect to any calendar month, so much of the remuneration paid
during such month which is subject to contributions under section
8(a) of the Railroad Unemployment Insurance Act.
(c) Employee representative
For purposes of this chapter, the term "employee representative"
has the meaning given such term by section 1 of the Railroad
Unemployment Insurance Act.
(d) Certain rules made applicable
For purposes of this chapter, rules similar to the rules of
section 3307 and 3308 shall apply.
-SOURCE-
(Added Pub. L. 98-76, title II, Sec. 231(a), Aug. 12, 1983, 97
Stat. 427; amended Pub. L. 99-272, title XIII, Sec. 13301(d), Apr.
7, 1986, 100 Stat. 327; Pub. L. 100-647, title VII, Sec. 7106(a),
Nov. 10, 1988, 102 Stat. 3773.)
-REFTEXT-
REFERENCES IN TEXT
Section 1 of the Railroad Unemployment Insurance Act, referred to
in subsecs. (a) and (c), is classified to section 351 of Title 45,
Railroads.
Section 8(a) of the Railroad Unemployment Insurance Act, referred
to in subsec. (b), is classified to section 358(a) of Title 45.
-MISC1-
AMENDMENTS
1988 - Pub. L. 100-647 amended section generally, substituting
present provisions for former provisions relating to taxable
period, which had provided, in subsec. (a), for a general rule and,
in subsec. (b), for earlier termination if loans to rail
unemployment fund repaid.
1986 - Subsec. (a)(2), (3). Pub. L. 99-272, Sec. 13301(d)(1),
struck out "and before 1990, and" after "1986" in par. (2) and
struck out par. (3) relating to the period beginning on Jan. 1,
1990, and ending on Sept. 30, 1990.
Subsec. (b). Pub. L. 99-272, Sec. 13301(d)(2), substituted "The
basic rate under section 3321(c)(1)(A) of the tax imposed by
section 3321 shall not apply" for "The tax imposed by this chapter
shall not apply" in introductory provision, and inserted "made
before October 1, 1985," in par. (1).
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by Pub. L. 100-647 applicable to remuneration paid
after Dec. 31, 1988, see section 7106(d) of Pub. L. 100-647, set
out as a note under section 3321 of this title.
EXCLUSION FROM WAGES AND COMPENSATION OF REFUNDS REQUIRED FROM
EMPLOYERS TO COMPENSATE FOR DUPLICATION OF MEDICARE BENEFITS BY
HEALTH CARE BENEFITS PROVIDED BY EMPLOYERS
For purposes of this chapter, the term "rail wages" shall not
include the amount of any refund required under section 421 of Pub.
L. 100-360, 42 U.S.C. 1395b note, see section 10202 of Pub. L.
101-239, set out as a note under section 1395b of Title 42, The
Public Health and Welfare.
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26 USC Sec. 3323 01/19/04
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TITLE 26 - INTERNAL REVENUE CODE
Subtitle C - Employment Taxes
CHAPTER 23A - RAILROAD UNEMPLOYMENT REPAYMENT TAX
-HEAD-
[Sec. 3323. Omitted]
-MISC1-
Section, added Pub. L. 98-76, title II, Sec. 231(a), Aug. 12,
1983, 97 Stat. 427; amended Pub. L. 99-272, title XIII, Sec.
13301(b), Apr. 7, 1986, 100 Stat. 326, contained definitions, prior
to the general amendment of this chapter by Pub. L. 100-647, Sec.
7106(a). See section 3322 of this title.
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