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.
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.
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.
Certain rules made applicable
For purposes of this chapter, rules similar to the rules of section 3307 and 3308 shall apply.
Pub. L. 98–76, title II, § 231(a)97 Stat. 427Pub. L. 99–272, title XIII, § 13301(d)100 Stat. 327Pub. L. 100–647, title VII, § 7106(a)102 Stat. 3773(Added , , ; amended , , ; , , .)
Editorial Notes
References in Text
section 351 of Title 45Section 1 of the Railroad Unemployment Insurance Act, referred to in subsecs. (a) and (c), is classified to , Railroads.
section 358(a) of Title 45Section 8(a) of the Railroad Unemployment Insurance Act, referred to in subsec. (b), is classified to .
Amendments
Pub. L. 100–6471988— amended section generally, substituting present provisions for former provisions relating to taxable period, which had provided, in subsec. (a), for a general rule and, in subsec. (b), for earlier termination if loans to rail unemployment fund repaid.
Pub. L. 99–272, § 13301(d)(1)1986—Subsec. (a)(2), (3). , struck out “and before 1990, and” after “1986” in par. (2) and struck out par. (3) relating to the period beginning on , and ending on .
Pub. L. 99–272, § 13301(d)(2)Subsec. (b). , substituted “The basic rate under section 3321(c)(1)(A) of the tax imposed by section 3321 shall not apply” for “The tax imposed by this chapter shall not apply” in introductory provision, and inserted “made before ,” in par. (1).
Statutory Notes and Related Subsidiaries
Effective Date of 1988 Amendment
Pub. L. 100–647section 7106(d) of Pub. L. 100–647section 3321 of this titleAmendment by applicable to remuneration paid after , see , set out as a note under .
Exclusion From Wages and Compensation of Refunds Required From Employers To Compensate for Duplication of Medicare Benefits by Health Care Benefits Provided by Employers
section 421 of Pub. L. 100–36042 U.S.C. 1395bsection 10202 of Pub. L. 101–239section 1395b of Title 42For purposes of this chapter, the term “rail wages” shall not include the amount of any refund required under , note, see , set out as a note under , The Public Health and Welfare.