Browse Arkansas Code titles and sections
26 U.S.C. § 3322 — Definitions
Federal law — U.S. Code and appendices · legal_authorities
**(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: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 3322
Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.
Original supplied file — preserved unchanged
Download original Markdown file
File SHA-256: b159ba62ff7f8083bf01fd7f7bdde82b9fddb1a1c5bff39f4c6c9aa2724a6516. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.
Authority boundary: historical or unconfirmed source not current law verified.
Open the recorded source website ↗
Record provenance
Stable record: federal_law:legal_authorities:record_usc_0e7f5ce2880b01a95f3ff5ed
Source file: Laws/federal/codes/united-states-code/title-26/section-3322-definitions--a3572d5a02.md
Pages: Not recorded – Not recorded
Passage SHA-256: b5e8d848e4ee2b58d1d3fa076bc7665edbb9cadebcaeb394311a3df8e0347c3c
Source location: Title 26, Chapter 23A, § 3322; chapter-23a-railroad-unemployment-repayment-tax.md
Stored source content
**(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.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Federal law — U.S. Code and appendices · legal_authorities
For the purposes of this chapter, except when used in amending the provisions of other Acts—
**(a)** The term “employer” means any carrier (as defined in subsection (b) of this section), and any company which is directly or indirectly owned or controlled by one or more such carriers or under common control therewith, and which operates any equipment or facility or performs any service (except trucking service, casual service, and the casual operation of equipment or facilities) in connection with the transportation of passengers or property by railroad, or the receipt, delivery, elevation, transfer in transit, refrigeration or icing, storage, or handling of property transported by railroad, and any receiver, trustee, or other individual or body, judicial or otherwise, when in the possession of the property or operating all or any part of the business of any such employer: Provided, however, That the term “employer” shall not include any street, interurban, or suburban electric railway, unless such railway is operating as a part of a general steam-railroad system of transportation, but shall not exclude any part of the general steam-railroad system of transportation now or hereafter operated by any other motive power. The Surface Transportation Board is hereby authorized and directed upon request of the Railroad Retirement Board, or upon complaint of any party interested, to determine after hearing whether any line operated by electric power falls within the terms of this proviso. The term “employer” shall also include railroad associations, traffic associations, tariff bureaus, demurrage bureaus, weighing and inspection bureaus, collection agencies, and other associations, bureaus, agencies, or organizations controlled and maintained wholly or principally by two or mor
Source: Supplied U.S. Code snapshot — release unconfirmed · 45 U.S.C. § 351
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(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: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 3321
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Establishment of Program** There is hereby established the Medicare Integrity Program (in this section referred to as the “Program”) under which the Secretary shall promote the integrity of the medicare program by entering into contracts in accordance with this section with eligible entities, or otherwise, to carry out the activities described in subsection (b).
**(b) Activities described** The activities described in this subsection are as follows:
(1) Review of activities of providers of services or other individuals and entities furnishing items and services for which payment may be made under this subchapter (including skilled nursing facilities and home health agencies), including medical and utilization review and fraud review (employing similar standards, processes, and technologies used by private health plans, including equipment and software technologies which surpass the capability of the equipment and technologies used in the review of claims under this subchapter as of August 21, 1996).
(2) Audit of cost reports.
(3) Determinations as to whether payment should not be, or should not have been, made under this subchapter by reason of [section 1395y(b) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section1395y/b&num=0&edition=prelim), and recovery of payments that should not have been made.
(4) Education of providers of services, beneficiaries, and other persons with respect to payment integrity and benefit quality assurance issues.
(5) Developing (and periodically updating) a list of items of durable medical equipment in accordance with [section 1395m(a)(15) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section1395m/a/15&num=0&edition=prelim) which are subject to prior aut
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 1395b
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section, added Pub. L. 98–76, title II, § 231(a), Aug. 12, 1983, 97 Stat. 427; amended Pub. L. 99–272, title XIII, § 13301(b), Apr. 7, 1986, 100 Stat. 326, contained definitions, prior to the general amendment of this chapter by Pub. L. 100–647, § 7106(a). See [section 3322 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section3322&num=0&edition=prelim).
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 3323
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
Page 2827
TITLE 26—INTERNAL REVENUE CODE
§ 3322
Title 42, and enacting provisions set out as notes under
sections 3301 to 3304, 3306, and 6157 of this title, section
77c of Title 15, and section 1101 of Title 42] may be cited
as the ‘Employment Security Amendments of 1970’.’’
CHAPTER 23A—RAILROAD UNEMPLOYMENT
REPAYMENT TAX
Sec.
3321.
Imposition of tax.
3322.
Definitions.
Editorial Notes
AMENDMENTS
1990—Pub. L. 101–508, title XI, § 11704(a)(18), Nov. 5,
1990, 104 Stat. 1388–519, substituted ‘‘23A—’’ for ‘‘23A.’’
in chapter heading.
1988—Pub. L. 100–647, title VII, § 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 defi-
nitions’’.
§ 3321. Imposition of tax
(a) General rule
There is hereby imposed on every rail em-
ployer for each calendar month an excise tax,
with respect to having individuals in his em-
ploy, 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 representa-
tive for purposes of paragraph (1) shall be de-
termined in the same manner and with the
same effect as if the employee organization by
which such employee representative is em-
ployed were a rail employer.
(c) Termination if loans to railroad unemploy-
ment 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 bef
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 3322
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.