Internal Revenue Service December 1, 2014 – Federal Register Recent Federal Regulation Documents

Publication of the Tier 2 Tax Rates
Document Number: 2014-28176
Type: Notice
Date: 2014-12-01
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Publication of the tier 2 tax rates for calendar year 2015 as required by section 3241(d) of the Internal Revenue Code (26 U.S.C. 3241). Tier 2 taxes on railroad employees, employers, and employee representatives are one source of funding for benefits under the Railroad Retirement Act.