[Federal Register Volume 73, Number 230 (Friday, November 28, 2008)]
[Notices]
[Page 72560]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E8-28213]


=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Publication of the Tier 2 Tax Rates

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice.

-----------------------------------------------------------------------

SUMMARY: Publication of the tier 2 tax rates for calendar year 2009 as 
required by section 3241(d) of the Internal Revenue Code (26 U.S.C. 
section 3241). Tier 2 taxes on railroad employees, employers, and 
employee representatives are one source of funding for benefits under 
the Railroad Retirement Act.

DATES: The tier 2 tax rates for calendar year 2009 apply to 
compensation paid in calendar year 2009.

FOR FURTHER INFORMATION CONTACT: David G. Mills, CC:TEGE:EOEG:ET1, 
Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC 
20224, Telephone Number (202) 622-0047 (not a toll-free number).
    Tier 2 Tax Rates: The tier 2 tax rate for 2009 under section 
3201(b) on employees is 3.9 percent of compensation. The tier 2 tax 
rate for 2009 under section 3221(b) on employers is 12.1 percent of 
compensation. The tier 2 tax rate for 2009 under section 3211(b) on 
employee representatives is 12.1 percent of compensation.

    Dated: November 14, 2008.
Nancy Marks,
Division Counsel/Associate Chief Counsel (Tax Exempt and Government 
Entities).
[FR Doc. E8-28213 Filed 11-26-08; 8:45 am]
BILLING CODE 4830-01-P