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.
| Document Number | 2025-21000 |
| FR Citation | 90 FR 53444 |
| Type | Notice |
| Published | Nov 25, 2025 |
| Effective Date | - |
| RIN | - |
| Docket ID | - |
| Pages | 53444–53444 (1 pages) |
| Text Fetched | No |
| Part | Name | Agency |
|---|---|---|
| No linked CFR parts | ||
| Type | Proposed | Final | Method | Conf |
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