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Home / Title 26 / Subtitle C Employment Taxes / Chapter 22 RAILROAD RETIREMENT TAX ACT

Public Law 119-73 (01/23/2026)

Chapter 22 Railroad Retirement TAX ACT

Browse 5 subchapters and 0 sections in Chapter 22 Railroad Retirement TAX ACT of Title 26.

Browse subchapters

Subchapter A Tax on Employees
Subchapter B Tax on Employee Representatives
Subchapter C Tax on Employers
Subchapter D General Provisions
Subchapter E Tier 2 Tax Rate Determination

Previous chapter Chapter 21 FEDERAL INSURANCE CONTRIBUTIONS ACT Next chapter Chapter 23 FEDERAL UNEMPLOYMENT TAX ACT

Legal citation 26 U.S.C. Chapter 22 Railroad Retirement TAX ACT

Web citation

US Code, Chapter 22 Railroad Retirement TAX ACT, Title 26, https://uscode.ecfr.io/title/26/subtitle/c/chapter/22. Public Law 119-73 (01/23/2026). Retrieved 2026-04-17 from https://uscode.ecfr.io/title/26/subtitle/c/chapter/22