[Federal Register Volume 77, Number 231 (Friday, November 30, 2012)]
[Notices]
[Pages 71481-71482]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2012-28930]


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

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Publication of the Tier 2 Tax Rates

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice.

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

[[Page 71482]]

SUMMARY: Publication of the tier 2 tax rates for calendar year 2013 as 
required by section 3241(d) of the Internal Revenue Code (26 U.S.C. 
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 2013 apply to 
compensation paid in calendar year 2013.

FOR FURTHER INFORMATION CONTACT: Kathleen Edmondson, 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 2013 under section 3201(b) on 
employees is 4.4 percent of compensation. The tier 2 tax rate for 2013 
under section 3221(b) on employers is 12.6 percent of compensation. The 
tier 2 tax rate for 2013 under section 3211(b) on employee 
representatives is 12.6 percent of compensation.

    Dated: November 21, 2012.
Victoria A. Judson,
Division Counsel/Associate Chief Counsel (Tax Exempt and Government 
Entities).
[FR Doc. 2012-28930 Filed 11-29-12; 8:45 am]
BILLING CODE 4830-01-P