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Federal law — U.S. Code and appendices · legal_authorities
This subchapter may be cited as the “Railroad Retirement Act of 1974”.
Source: Supplied U.S. Code snapshot — release unconfirmed · 45 U.S.C. § 231t
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Source file: Laws/federal/codes/united-states-code/title-45/section-231t-short-title--506e35af17.md
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Source location: Title 45, Chapter 9, § 231t; chapter-009-retirement-of-railroad-employees.md
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Individuals eligible for annuities; disability standards; proof of continued disability** (1) The following-described individuals, if they shall have completed ten years of service (or, for purposes of paragraphs (i), (iii), and (v), five years of service, all of which accrues after December 31, 1995) and shall have filed application for annuities, shall, subject to the conditions set forth in subsections (e), (f), and (h), be entitled to annuities in the amounts provided under [section 231b of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title45-section231b&num=0&edition=prelim)— (i) individuals who have attained retirement age (as defined in section 216(l) of the Social Security Act [[42 U.S.C. 416](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section416&num=0&edition=prelim)(l)]); (ii) individuals who have attained the age of sixty and have completed thirty years of service; (iii) individuals who have attained the age of sixty-two and have completed less than thirty years of service, but the annuity of such individuals shall be reduced by 1⁄180 for each of the first 36 months that he or she is under retirement age (as defined in section 216(l) of the Social Security Act [[42 U.S.C. 416](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section416&num=0&edition=prelim)(l)]) when the annuity begins to accrue and by 1⁄240 for each additional month that he or she is under retirement age (as defined in section 216(l) of the Social Security Act) when the annuity begins to accrue; (iv) individuals who have a current connection with the railroad industry, whose permanent physical or mental condition is such as to be disabling for work in their regular occupation, and who (A) have comple
Source: Supplied U.S. Code snapshot — release unconfirmed · 45 U.S.C. § 231a
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Administration** This subchapter shall be administered by the Railroad Retirement Board established by the Railroad Retirement Act of 1937 [[45 U.S.C. 228a](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title45-section228a&num=0&edition=prelim) et seq.] as an independent agency in the executive branch of the Government and composed of three members appointed by the President, by and with the advice and consent of the Senate. Each member shall hold office for a term of five years, except that any member appointed to fill a vacancy occurring prior to the expiration of the term for which his predecessor was appointed shall be appointed for the remainder of the term and any member holding office pursuant to appointment under the Railroad Retirement Act of 1937 when this subchapter becomes effective shall hold office until the term for which he was appointed under such Railroad Retirement Act of 1937 expires. One member shall be appointed from recommendations made by representatives of the employees and one member shall be appointed from recommendations made by representatives of employers as defined in paragraph (i) of [section 231(a)(1) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title45-section231/a/1&num=0&edition=prelim), in both cases as the President shall direct, so as to provide representation on the Board satisfactory to the largest number, respectively, of employees and employers concerned. One member, who shall be the chairman of the Board, shall be appointed without recommendation by either employers or employees and shall not be in the employment of or be pecuniarily or otherwise interested in any employer or organization of employees. Vacancies in the Board shall not impair the powers or affect the duties of
Source: Supplied U.S. Code snapshot — release unconfirmed · 45 U.S.C. § 231f
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Initial computation and certification** On or before November 1, 2003, the Railroad Retirement Board shall— (1) compute the account benefits ratios for each of the most recent 10 preceding fiscal years, and (2) certify the account benefits ratios for each such fiscal year to the Secretary of the Treasury. **(b) Computations and certifications after 2003** On or before November 1 of each year after 2003, the Railroad Retirement Board shall— (1) compute the account benefits ratio for the fiscal year ending in such year, and (2) certify the account benefits ratio for such fiscal year to the Secretary of the Treasury. **(c) Definition** As used in this section, the term “account benefits ratio” has the meaning given that term in section 3241(c) of the Internal Revenue Code of 1986 [[26 U.S.C. 3241(c)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section3241/c&num=0&edition=prelim)].
Source: Supplied U.S. Code snapshot — release unconfirmed · 45 U.S.C. § 231v
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Rules and regulations; procedures** The Commissioner of Social Security shall have full power and authority to make rules and regulations and to establish procedures, not inconsistent with the provisions of this subchapter, which are necessary or appropriate to carry out such provisions, and shall adopt reasonable and proper rules and regulations to regulate and provide for the nature and extent of the proofs and evidence and the method of taking and furnishing the same in order to establish the right to benefits hereunder. **(b) Administrative determination of entitlement to benefits; findings of fact; hearings; investigations; evidentiary hearings in reconsiderations of disability benefit terminations; subsequent applications** (1) The Commissioner of Social Security is directed to make findings of fact, and decisions as to the rights of any individual applying for a payment under this subchapter. Any such decision by the Commissioner of Social Security which involves a determination of disability and which is in whole or in part unfavorable to such individual shall contain a statement of the case, in understandable language, setting forth a discussion of the evidence, and stating the Commissioner’s determination and the reason or reasons upon which it is based. Upon request by any such individual or upon request by a wife, divorced wife, widow, surviving divorced wife, surviving divorced mother, surviving divorced father, husband, divorced husband, widower, surviving divorced husband, child, or parent who makes a showing in writing that his or her rights may be prejudiced by any decision the Commissioner of Social Security has rendered, the Commissioner shall give such applicant and such other individual reasonable notice and opportunity for a hearing with re
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 405
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Determination and publication by Commissioner in Federal Register subsequent to cost-of-living benefit increase; effective date** Whenever the Commissioner of Social Security pursuant to [section 415(i) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section415/i&num=0&edition=prelim) increases benefits effective with the December following a cost-of-living computation quarter, the Commissioner shall also determine and publish in the Federal Register on or before November 1 of the calendar year in which such quarter occurs the contribution and benefit base determined under subsection (b) or (c) which shall be effective with respect to remuneration paid after the calendar year in which such quarter occurs and taxable years beginning after such year. **(b) Determination of amount** The amount of such contribution and benefit base shall (subject to subsection (c)) be the amount of the contribution and benefit base in effect in the year in which the determination is made or, if larger, the product of— (1) $60,600, and (2) the ratio of (A) the national average wage index (as defined in [section 409(k)(1) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section409/k/1&num=0&edition=prelim)) for the calendar year before the calendar year in which the determination under subsection (a) is made to (B) the national average wage index (as so defined) for 1992, with such product, if not a multiple of $300, being rounded to the next higher multiple of $300 where such product is a multiple of $150 but not of $300 and to the nearest multiple of $300 in any other case. **(c) Amount of base for period prior to initial cost-of-living benefit increase** For purposes of this section, and for purposes of determ
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 430
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Disclosure of financial records not identified with particular customers** Nothing in this chapter prohibits the disclosure of any financial records or information which is not identified with or identifiable as being derived from the financial records of a particular customer. **(b) Disclosure to, or examination by, supervisory agency pursuant to exercise of supervisory, regulatory, or monetary functions with respect to financial institutions, holding companies, subsidiaries, institution-affiliated parties, or other persons** This chapter shall not apply to the examination by or disclosure to any supervisory agency of financial records or information in the exercise of its supervisory, regulatory, or monetary functions, including conservatorship or receivership functions, with respect to any financial institution, holding company, subsidiary of a financial institution or holding company, institution-affiliated party (within the meaning of [section 1813(u) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title12-section1813/u&num=0&edition=prelim)) with respect to a financial institution, holding company, or subsidiary, or other person participating in the conduct of the affairs thereof. **(c) Disclosure pursuant to title 26** Nothing in this chapter prohibits the disclosure of financial records in accordance with procedures authorized by title 26. **(d) Disclosure pursuant to Federal statute or rule promulgated thereunder** Nothing in this chapter shall authorize the withholding of financial records or information required to be reported in accordance with any Federal statute or rule promulgated thereunder. **(e) Disclosure pursuant to Federal Rules of Criminal Procedure or comparable rules of other courts** Nothing in this chapter
Source: Supplied U.S. Code snapshot — release unconfirmed · 12 U.S.C. § 3413
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** In the case of a qualified individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 15 percent of such individual’s section 22 amount for such taxable year. **(b) Qualified individual** For purposes of this section, the term “qualified individual” means any individual— (1) who has attained age 65 before the close of the taxable year, or (2) who retired on disability before the close of the taxable year and who, when he retired, was permanently and totally disabled. **(c) Section 22 amount** For purposes of subsection (a)— (1) **In general** — An individual’s section 22 amount for the taxable year shall be the applicable initial amount determined under paragraph (2), reduced as provided in paragraph (3) and in subsection (d). (2) **Initial amount** (A) *In general* — Except as provided in subparagraph (B), the initial amount shall be— (i) $5,000 in the case of a single individual, or a joint return where only one spouse is a qualified individual, (ii) $7,500 in the case of a joint return where both spouses are qualified individuals, or (iii) $3,750 in the case of a married individual filing a separate return. (B) *Limitation in case of individuals who have not attained age 65* (i) *In general* — In the case of a qualified individual who has not attained age 65 before the close of the taxable year, except as provided in clause (ii), the initial amount shall not exceed the disability income for the taxable year. (ii) *Special rules in case of joint return* — In the case of a joint return where both spouses are qualified individuals and at least one spouse has not attained age 65 before the close of the taxable year— (I) if both spouses have
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 22
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Employer** For purposes of this chapter, the term “employer” means any carrier (as defined in subsection (g)), 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; except 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 Secretary, or upon complaint of any party interested, to determine after hearing whether any line operated by electric power falls within the terms of this exception. 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 more employers as hereinbefore defined and engaged in the performance of services in connection with
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 3231
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Requirements** The Secretary of Labor shall approve any State law submitted to him, within 30 days of such submission, which he finds provides that— (1) all compensation is to be paid through public employment offices or such other agencies as the Secretary of Labor may approve; (2) no compensation shall be payable with respect to any day of unemployment occurring within 2 years after the first day of the first period with respect to which contributions are required; (3) all money received in the unemployment fund shall (except for refunds of sums erroneously paid into such fund and except for refunds paid in accordance with the provisions of section 3305(b)) immediately upon such receipt be paid over to the Secretary of the Treasury to the credit of the Unemployment Trust Fund established by section 904 of the Social Security Act ([42 U.S.C. 1104](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section1104&num=0&edition=prelim)); (4) all money withdrawn from the unemployment fund of the State shall be used solely in the payment of unemployment compensation, exclusive of expenses of administration, and for refunds of sums erroneously paid into such fund and refunds paid in accordance with the provisions of section 3305(b); except that— (A) an amount equal to the amount of employee payments into the unemployment fund of a State may be used in the payment of cash benefits to individuals with respect to their disability, exclusive of expenses of administration; (B) the amounts specified by section 903 (c)(2) or 903(d)(4) of the Social Security Act may, subject to the conditions prescribed in such section, be used for expenses incurred by the State for administration of its unemployment compensation law and public employment offices;
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 3304
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Requirements for qualification** A trust created or organized in the United States and forming part of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of his employees or their beneficiaries shall constitute a qualified trust under this section— (1) if contributions are made to the trust by such employer, or employees, or both, or by another employer who is entitled to deduct his contributions under section 404(a)(3)(B) (relating to deduction for contributions to profit-sharing and stock bonus plans), or by a charitable remainder trust pursuant to a qualified gratuitous transfer (as defined in section 664(g)(1)), for the purpose of distributing to such employees or their beneficiaries the corpus and income of the fund accumulated by the trust in accordance with such plan; (2) if under the trust instrument it is impossible, at any time prior to the satisfaction of all liabilities with respect to employees and their beneficiaries under the trust, for any part of the corpus or income to be (within the taxable year or thereafter) used for, or diverted to, purposes other than for the exclusive benefit of his employees or their beneficiaries (but this paragraph shall not be construed, in the case of a multiemployer plan, to prohibit the return of a contribution within 6 months after the plan administrator determines that the contribution was made by a mistake of fact or law (other than a mistake relating to whether the plan is described in section 401(a) or the trust which is part of such plan is exempt from taxation under section 501(a), or the return of any withdrawal liability payment determined to be an overpayment within 6 months of such determination)); (3) if the plan of which such trust is a part satisfies the requireme
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 401
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