WASHINGTON, Nov. 25 -- Internal Revenue Service has issued a notice called: Publication of the Tier 2 Tax Rates.
The notice was published in the Federal Register on Nov. 25 by Philip J. Lindenmuth, Acting Associate Chief Counsel (Employee Benefits, Exempt Organizations and Employment Taxes).
Summary: Publication of the tier 2 tax rates for calendar year 2026 as required by section 3241(d) of the Internal Revenue Code. Tier 2 taxes on railroad employees, employers, and employee representatives are one source of funding for benefits under the Railroad Retirement Act.
For more information, contact Kathleen Edmondson, CC:EEE:EOET:ET1, Internal Revenue Service, 1111 Constitution Avenue NW, Washington, DC 20224, telephone number 202/317-6798 (...