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26 U.S.C. § 3323 — Omitted]

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 3323 — Omitted]

### 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).

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Source location: Title 26, Chapter 23A, § 3323; chapter-23a-railroad-unemployment-repayment-tax.md

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 3322 — Definitions

**(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.

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 3321 — Imposition of tax

**(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.

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Federal law — U.S. Code and appendices · legal_authorities

45 U.S.C. § 367 — Short title

This chapter may be cited as the “Railroad Unemployment Insurance Act”.

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 3323 — Untitled legal text

Page 2828 TITLE 26—INTERNAL REVENUE CODE [§ 3323 1 Editorially supplied. Section 3405 added by Pub. L. 97–248 without corresponding amendment of analysis. ployer as defined in section 1 of the Railroad Un- employment 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 Unemploy- ment Insurance Act. (c) Employee representative For purposes of this chapter, the term ‘‘em- ployee representative’’ has the meaning given such term by section 1 of the Railroad Unem- ployment Insurance Act. (d) Certain rules made applicable For purposes of this chapter, rules similar to the rules of section 3307 and 3308 shall apply. (Added Pub. L. 98–76, title II, § 231(a), Aug. 12, 1983, 97 Stat. 427; amended Pub. L. 99–272, title XIII, § 13301(d), Apr. 7, 1986, 100 Stat. 327; Pub. L. 100–647, title VII, § 7106(a), Nov. 10, 1988, 102 Stat. 3773.) Editorial Notes 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. AMENDMENTS 1988—Pub. L. 100–647 amended section generally, sub- stituting present provisions for former provisions relat- ing to taxable period, which had provided, in subsec. (a), for a general rule and, in subsec. (b), for earlier ter- mination if loans to rail unemployment fund repaid. 1986—Subsec. (a)(2), (3). Pub. L. 99–272, § 13301(d)(1), struck out ‘‘and before 1990, and’’ after ‘‘1986’’ in par. (2) and struck out par.

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