Code of Federal Regulations > Title 26 > Chapter I > Part 31 > Subpart C - Subpart C—Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

TAX ON EMPLOYEES

§ 31.3201-1 - Measure of employee tax.

§ 31.3201-2 - Rates and computation of employee tax.

§ 31.3202-1 - Collection of, and liability for, employee tax.

TAX ON EMPLOYEE REPRESENTATIVES

§ 31.3211-1 - Measure of employee representative tax.

§ 31.3211-2 - Rates and computation of employee representative tax.

§ 31.3211-3 - Employee representative supplemental tax.

§ 31.3212-1 - Determination of compensation.

TAX ON EMPLOYERS

§ 31.3221-1 - Measure of employer tax.

§ 31.3221-2 - Rates and computation of employer tax.

§ 31.3221-3 - Supplemental tax.

§ 31.3221-4 - Exception from supplemental tax.

§ 31.3221-5 - Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act.

GENERAL PROVISIONS

§ 31.3231(a)-1 - Who are employers.

§ 31.3231(b)-1 - Who are employees.

§ 31.3231(c)-1 - Who are employee representatives.

§ 31.3231(d)-1 - Service.

§ 31.3231(e)-1 - Compensation.

§ 31.3231(e)-2 - Contribution base.