§ 3322. — Definitions.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 26USC3322]
TITLE 26--INTERNAL REVENUE CODE
Subtitle C--Employment Taxes
CHAPTER 23A--RAILROAD UNEMPLOYMENT REPAYMENT TAX
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.
(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
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.
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.
