Internal Revenue Code:Sec. 3322. Definitions

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle C - Employment Taxes
       CHAPTER 23A - RAILROAD UNEMPLOYMENT REPAYMENT TAX
     

Statute

    Sec. 3322. Definitions
 
    (a) 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.
    (b) 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.
    (c) 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.
    (d) Certain rules made applicable
      For purposes of this chapter, rules similar to the rules of
    section 3307 and 3308 shall apply.
 

Sources

    (Added Pub. L. 98-76, title II, Sec. 231(a), Aug. 12, 1983, 97
    Stat. 427; amended Pub. L. 99-272, title XIII, Sec. 13301(d), Apr.
    7, 1986, 100 Stat. 327; Pub. L. 100-647, title VII, Sec. 7106(a),
    Nov. 10, 1988, 102 Stat. 3773.)
 

References in Text

                             REFERENCES IN TEXT
      Section 1 of the Railroad Unemployment Insurance Act, referred to
    in subsecs. (a) and (c), is classified to section 351 of Title 45,
    Railroads.
      Section 8(a) of the Railroad Unemployment Insurance Act, referred
    to in subsec. (b), is classified to section 358(a) of Title 45.
 

Miscellaneous

                                 AMENDMENTS
      1988 - Pub. L. 100-647 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.
      1986 - Subsec. (a)(2), (3). Pub. L. 99-272, Sec. 13301(d)(1),
    struck out ''and before 1990, and'' after ''1986'' in par. (2) and
    struck out par. (3) relating to the period beginning on Jan. 1,
    1990, and ending on Sept. 30, 1990.
      Subsec. (b). Pub. L. 99-272, Sec. 13301(d)(2), 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 October 1, 1985,'' in par. (1).
                      EFFECTIVE DATE OF 1988 AMENDMENT
      Amendment by Pub. L. 100-647 applicable to remuneration paid
    after Dec. 31, 1988, see section 7106(d) of Pub. L. 100-647, set
    out as a note under section 3321 of this title.
       EXCLUSION FROM WAGES AND COMPENSATION OF REFUNDS REQUIRED FROM
      EMPLOYERS TO COMPENSATE FOR DUPLICATION OF MEDICARE BENEFITS BY
                 HEALTH CARE BENEFITS PROVIDED BY EMPLOYERS
      For purposes of this chapter, the term ''rail wages'' shall not
    include the amount of any refund required under section 421 of Pub.
    L. 100-360, 42 U.S.C. 1395b note, see section 10202 of Pub. L.
    101-239, set out as a note under section 1395b of Title 42, The
    Public Health and Welfare.