26 U.S.C. § 3233 — Short title

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 or after Jan. 1, 1975, see section 203(c) of Pub. L. 94–92, set out as a note under section 1402 of this title. EFFECTIVE DATE OF 1968 AMENDMENT Pub. L. 90–624, § 4(a), Oct. 22, 1968, 82 Stat. 1316, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ‘‘(1) The amendments made by the first two sections of this Act [amending this section and section 228a of Title 45, Railroads] shall apply with respect to service performed after December 31, 1961. ‘‘(2) Notwithstanding the expiration before the date of the enactment of this Act [Oct. 22, 1968] or within 6 months after such date of the period for filing claim for credit or refund, claim for credit or refund of any over- payment of any tax imposed by chapter 22 of the Inter- nal Revenue Code of 1986 [formerly I.R.C. 1954, 26 U.S.C. 3201 et seq.] attributable to the amendment made by the first section of this Act [amending this section] may be filed at any time within one year after such date of enactment. ‘‘(3) Any credit or refund of an overpayment of the tax imposed by section 3201 or 3211 of the Internal Rev- enue Code of 1986 which is attributable to the amend- ment made by the first section of this Act shall be ap- propriately adjusted for any lump-sum payment which has been made under section 5(f)(2) of the Railroad Re- tirement Act of 1937 [section 228e(f)(2) of Title 45] be- fore the date of the allowance of such credit or the making of such refund.’’ EFFECTIVE DATE OF 1965 AMENDMENT Amendment by Pub. L. 89–212 effective only with re- spect to tips received after 1965, see section 6 of Pub. L. 89–212, set out as a note under section 3201 of this title. EFFECTIVE DATE OF 1954 AMENDMENT Amendment by act Aug. 31, 1954, effective as if en- acted as a part of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], see section 407 of act Aug. 31, 1954, as amended, set out as a note under section 3201 of this title. REGULATIONS For provisions requiring that the regulations pre- scribed under subsec. (e)(4) of this section prescribe procedures under which, if (with respect to any em- ployee) the third party promptly (A) withholds the em- ployee portion of the taxes involved, (B) deposits such portion under section 6302 of such Code, and (C) notifies the employer of the amount of the wages or compensa- tion involved, the employer (and not the third party) shall be liable for the employer portion of the taxes in- volved and for meeting the requirements of section 6051 of this title (relating to receipts for employees) with respect to the wages or compensation involved, see sec- tion 3(d) of Pub. L. 97–123, set out as a note under sec- tion 3121 of this title. EXCLUSION FROM WAGES AND COMPENSATION OF RE- FUNDS REQUIRED FROM EMPLOYERS TO COMPENSATE FOR DUPLICATION OF MEDICARE BENEFITS BY HEALTH CARE BENEFITS PROVIDED BY EMPLOYERS For purposes of this chapter, the term ‘‘compensa- tion’’ shall not include the amount of any refund re- quired under section 421 of Pub. L. 100–360, 42 U.S.C. 1395b note, see section 10202 of Pub. L. 101–239, set out as a note under section 1395b of Title 42, The Public Health and Welfare. PAYMENTS UNDER STATE TEMPORARY DISABILITY LAW TO BE TREATED AS REMUNERATION FOR SERVICE For purposes of applying subsec. (e) of this section with respect to subsec. (e)(4) of this section, payments under a State temporary disability law to be treated as remuneration for service, see section 3(e) of Pub. L. 97–123, set out as a note under section 3121 of this title. § 3232. Court jurisdiction The several district courts of the United States shall have jurisdiction to entertain an application by the Attorney General on behalf of the Secretary to compel an employee or other person residing within the jurisdiction of the court or an employer subject to service of proc- ess within its jurisdiction to comply with any obligations imposed on such employee, em- ployer, or other person under the provisions of this chapter. The jurisdiction herein specifically conferred upon such Federal courts shall not be held exclusive of any jurisdiction otherwise pos- sessed by such courts to entertain civil actions, whether legal or equitable in nature, in aid of the enforcement of rights or obligations arising under the provisions of this chapter. (Aug. 16, 1954, ch. 736, 68A Stat. 437; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) Editorial Notes AMENDMENTS 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’. § 3233. Short title This chapter may be cited as the ‘‘Railroad Retirement Tax Act.’’ (Aug. 16, 1954, ch. 736, 68A Stat. 438.) Subchapter E—Tier 2 Tax Rate Determination Sec. 3241. Determination of tier 2 tax rate based on av- erage account benefits ratio. § 3241. Determination of tier 2 tax rate based on average account benefits ratio (a) In general For purposes of sections 3201(b), 3211(b), and 3221(b), the applicable percentage for any cal-