§ 3321. Imposition of tax
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/usc/title-26/section-3321A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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.
(Added Pub. L. 98–76, title II, § 231(a), Aug. 12, 1983, 97 Stat. 426; amended Pub. L. 99–272, title XIII, § 13301(a), Apr. 7, 1986, 100 Stat. 325; Pub. L. 100–647, title I, § 1018(u)(17), title VIII, § 7106(a), Nov. 10, 1988, 102 Stat. 3590, 3772.)
Connections26 cite this · traces to 4
Cited by 26 sections · top 14
U.S. Code
- § 1395bOption to individuals to obtain other health insurance protection
- § 231nRailroad Retirement Account
- § 367Short title
- § 358Contributions
- § 6601Interest on underpayment, nonpayment, or extensions of time for payment, of tax
- § 6201Assessment authority
- § 6157Payment of Federal unemployment tax on quarterly or other time period basis
- § 6513Time return deemed filed and tax considered paid
- § 3322Definitions
- § 6317Payments of Federal unemployment tax for calendar quarter
statutes-at-large
- Public Law 99–272To provide for reconciliation pursuant to section 2 of the first concurrent resolution on the budget for fiscal year 1986 (S
- Public Law 100–647To make technical corrections relating to the Tax Reform Act of 1986, and for other purposes
- Public Law 98–76To amend the Railroad Retirement Act of 1974 and the Railroad Retirement Tax Act to assure sufficient resources to pay current and future benefits under the Railroad Retirement Act of 1974, to make technical changes, and for other purposes
Traces to 4 documents
18 references not yet in our index
- Pub. L. 98–76, title II, § 231(a)
- 97 Stat. 426
- Pub. L. 99–272, title XIII, § 13301(a)
- 100 Stat. 325
- Pub. L. 100–647, title I, § 1018(u)(17)
- 102 Stat. 3590
- Pub. L. 100–647, § 7106(a)
- Pub. L. 100–647, § 1018(u)(17)
- Pub. L. 99–272
- section 1018(u)(17) of Pub. L. 100–647
- Pub. L. 99–514
- section 1019(a) of Pub. L. 100–647
- Pub. L. 100–647, title VII, § 7106(d)
- 102 Stat. 3774
- Pub. L. 98–76, title II, § 231(d)
- 97 Stat. 429
- Pub. L. 100–647, title VII, § 7106(b)
- 102 Stat. 3773
Citation graph
cites case law
§ 3321
Imposition of tax
U.S.C.×18
Stat.×6
C.F.R.×2
Pub. L.Pub. L. 98–76, title II, § 231(a)
Stat.97 Stat. 426
Pub. L.Pub. L. 99–272, title XIII, § 13301(a)
Stat.100 Stat. 325
Pub. L.Pub. L. 100–647, title I, § 1018(u)(17)
Cites 22 · showing 9Cited by 26 across 3 sources