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Federal law — U.S. Code and appendices · legal_authorities
This chapter may be cited as the “Railroad Retirement Tax Act.”
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 3233
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Stable record: federal_law:legal_authorities:record_usc_7d9cd3dcf1cd0596a3445bc1
Source file: Laws/federal/codes/united-states-code/title-26/section-3233-short-title--e775b461d5.md
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Passage SHA-256: d8a69c2f4b91fad8a5b0e6909e22a478fa4ce0436cb6fb18e41412f3a145e82b
Source location: Title 26, Chapter 22, § 3233; chapter-022-railroad-retirement-tax-act.md
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Laws, authorities, etc., applicable to State-owned railroad with status as rail carrier engaged in interstate and foreign commerce** (1) After the date of transfer to the State pursuant to [section 1203 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title45-section1203&num=0&edition=prelim), the State-owned railroad shall be a rail carrier engaged in interstate and foreign commerce subject to part A of subtitle IV of title 49 and all other Acts applicable to rail carriers subject to that chapter,11 So in original. Probably should be “that part,”. including the antitrust laws of the United States, except, so long as it is an instrumentality of the State of Alaska, the Railroad Retirement Act of 1974 ([45 U.S.C. 231](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title45-section231&num=0&edition=prelim) et seq.), the Railroad Retirement Tax Act ([26 U.S.C. 3201](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section3201&num=0&edition=prelim) et seq.), the Railway Labor Act ([45 U.S.C. 151](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title45-section151&num=0&edition=prelim) et seq.), the Act of April 22, 1908 ([45 U.S.C. 51](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title45-section51&num=0&edition=prelim) et seq.) (popularly referred to as the “Federal Employers’ Liability Act”), and the Railroad Unemployment Insurance Act ([45 U.S.C. 351](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title45-section351&num=0&edition=prelim) et seq.). Nothing in this chapter shall preclude the State from explicitly invoking by law any exemption from the antitrust laws as may otherwise be available. (2) The transfer to the State authorized by [section 1203 of this titl
Source: Supplied U.S. Code snapshot — release unconfirmed · 45 U.S.C. § 1207
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Maintenance of account; authorization of appropriations** The Railroad Retirement Account established by section 15(a) of the Railroad Retirement Act of 1937 [[45 U.S.C. 228](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title45-section228&num=0&edition=prelim)o(a)] shall continue to be maintained in the Treasury of the United States. There is hereby appropriated to such Account for each fiscal year, beginning with the fiscal year ending June 30, 1975, to provide for the payment of benefits to be made from such Account in accordance with the provisions of [section 231f(c)(1) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title45-section231f/c/1&num=0&edition=prelim), and to provide for expenses necessary for the Board in the administration of all provisions of this subchapter, an amount equal to amounts covered into the Treasury (minus refunds) during each fiscal year under the Railroad Retirement Tax Act [[26 U.S.C. 3201](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section3201&num=0&edition=prelim) et seq.]. **(b) Authorization of appropriations; military service costs and administrative expenses** In addition to the amount appropriated in subsection (a) of this section, there is hereby authorized to be appropriated to the Railroad Retirement Account for each fiscal year, beginning with the fiscal year ending June 30, 1975, such amount as the Board determines to be necessary to meet (A) the additional costs, resulting from the crediting of military service under this subchapter, of benefits payable under [section 231a of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title45-section231a&num=0&edition=prelim), but only to the extent that such Account is not reimbursed f
Source: Supplied U.S. Code snapshot — release unconfirmed · 45 U.S.C. § 231n
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Employer contribution** (1) **In general** (A) *General rule* (i) *Contribution rate generally* — Every employer shall pay a contribution, with respect to having employees in his service, equal to the percentage determined under subparagraph (B), (C), or (D), whichever is applicable, of so much of the compensation paid in any calendar month by such employer to any employee as is not in excess of the monthly compensation base for that month as computed under [section 351(i) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title45-section351/i&num=0&edition=prelim). (ii) *Multiple employer limitation* — If compensation is paid to an employee by more than one employer in any calendar month— (I) the contributions required by this subsection shall not apply to any amount of the aggregate compensation paid to such employee by all such employers in such calendar month which is in excess of such monthly compensation base; and (II) each employer (other than a subordinate unit of a national-railway-labor-organization employer) shall be liable for that portion of the contribution with respect to such compensation paid by all such employers which the compensation paid by him to such employee bears to the total compensation paid in such month by all such employers to such employee. In the event that the compensation paid by such employers to the employee in such month is less than such monthly compensation base, each subordinate unit of a national-railway-labor-organization employer shall be liable for such portion of any additional contribution as the compensation paid by such employer to such employee in such month bears to the total compensation paid by all such employers to such employee in such month. (B) *Tran
Source: Supplied U.S. Code snapshot — release unconfirmed · 45 U.S.C. § 358
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** (1) Subject to this chapter, the Board has jurisdiction over transportation by rail carrier that is— (A) only by railroad; or (B) by railroad and water, when the transportation is under common control, management, or arrangement for a continuous carriage or shipment. (2) Jurisdiction under paragraph (1) applies only to transportation in the United States between a place in— (A) a State and a place in the same or another State as part of the interstate rail network; (B) a State and a place in a territory or possession of the United States; (C) a territory or possession of the United States and a place in another such territory or possession; (D) a territory or possession of the United States and another place in the same territory or possession; (E) the United States and another place in the United States through a foreign country; or (F) the United States and a place in a foreign country. **(b)** The jurisdiction of the Board over— (1) transportation by rail carriers, and the remedies provided in this part with respect to rates, classifications, rules (including car service, interchange, and other operating rules), practices, routes, services, and facilities of such carriers; and (2) the construction, acquisition, operation, abandonment, or discontinuance of spur, industrial, team, switching, or side tracks, or facilities, even if the tracks are located, or intended to be located, entirely in one State, is exclusive. Except as otherwise provided in this part, the remedies provided under this part with respect to regulation of rail transportation are exclusive and preempt the remedies provided under Federal or State law. **(c)** (1) In this subsection— (A) the term “local governmental authority”— (i) has the same meaning giv
Source: Supplied U.S. Code snapshot — release unconfirmed · 49 U.S.C. § 10501
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Status.—** Amtrak— (1) is a railroad carrier under section 20102(2) 11 See References in Text note below. and chapters 261 and 281 of this title; (2) shall be operated and managed as a for-profit corporation; and (3) is not a department, agency, or instrumentality of the United States Government, and shall not be subject to title 31. **(b) Principal Office and Place of Business.—** The principal office and place of business of Amtrak are in the District of Columbia. Amtrak is qualified to do business in each State in which Amtrak carries out an activity authorized under this part. Amtrak shall accept service of process by certified mail addressed to the secretary of Amtrak at its principal office and place of business. Amtrak is a citizen only of the District of Columbia when deciding original jurisdiction of the district courts of the United States in a civil action. **(c) Application of Subtitle IV.—** Subtitle IV of this title shall not apply to Amtrak, except for sections 11123, 11301, 11322(a), 11502, and 11706. Notwithstanding the preceding sentence, Amtrak shall continue to be considered an employer under the Railroad Retirement Act of 1974, the Railroad Unemployment Insurance Act, and the Railroad Retirement Tax Act. **(d) Application of Safety and Employee Relations Laws and Regulations.—** Laws and regulations governing safety, employee representation for collective bargaining purposes, the handling of disputes between carriers and employees, employee retirement, annuity, and unemployment systems, and other dealings with employees that apply to a rail carrier subject to part A of subtitle IV of this title apply to Amtrak. **(e) Application of Certain Additional Laws.—** [Section 552 of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC
Source: Supplied U.S. Code snapshot — release unconfirmed · 49 U.S.C. § 24301
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Federal law — U.S. Code and appendices · legal_authorities
Page 2760 TITLE 26—INTERNAL REVENUE CODE § 3232 this section [amending this section] shall apply with respect to taxable years ending after December 31, 1953: Provided, however, That any taxes paid under the Rail- road Retirement Tax Act [this chapter] prior to the date on which this Act is enacted [Oct. 18, 1976] shall not be affected or adjusted by reason of the amend- ments made by such subsection (b) except to the extent that the applicable period of limitation for the assess- ment of tax and the filing of a claim for credit or re- fund has not expired prior to the date on which this Act is enacted. If the applicable period of limitation for the filing of a claim for credit or refund would expire with- in the six-month period following the date on which this Act is enacted, the applicable period for the filing of such a claim for credit or refund shall be extended to include such six-month period.’’ EFFECTIVE DATE OF 1975 AMENDMENTS Amendment by sections 204 and 205 of Pub. L. 94–93 applicable for taxable years ending on or after Aug. 9, 1975, and for taxable years ending before Aug. 9, 1975, as to which the period for assessment and collection of tax or the filing of a claim for credit or refund has not ex- pired on Aug. 9, 1975, and amendment by section 206 of Pub. L. 94–93 applicable for taxable years beginning on or after Aug. 9, 1975: Provided, however, That with re- spect to payment made prior to Aug. 9, 1975, the em- ployee may file a written request under section 206 of Pub. L. 94–93 within six months after Aug. 9, 1975, see section 207 of Pub. L. 94–93, set out as a note under sec- tion 3201 of this title. Amendment by Pub. L. 94–92 effective Jan. 1, 1975, and applicable only with respect to compensation paid for services rendered on o
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 3233
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