[Federal Register Volume 78, Number 229 (Wednesday, November 27, 2013)]
[Notices]
[Page 71039]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2013-28532]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Publication of the Tier 2 Tax Rates

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice.

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SUMMARY: Publication of the tier 2 tax rates for calendar year 2014 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 2014 apply to 
compensation paid in calendar year 2014.

FOR FURTHER INFORMATION CONTACT: Kathleen Edmondson, CC:TEGE:EOEG:ET1, 
Internal Revenue Service, 1111 Constitution Avenue NW., Washington, DC 
20224, Telephone Number (202) 317-6798 (not a toll-free number).
    TIER 2 TAX RATES: The tier 2 tax rate for 2014 under section 
3201(b) on employees is 4.4 percent of compensation. The tier 2 tax 
rate for 2014 under section 3221(b) on employers is 12.6 percent of 
compensation. The tier 2 tax rate for 2014 under section 3211(b) on 
employee representatives is 12.6 percent of compensation.

    Dated: November 21, 2013.
Victoria A. Judson,
Division Counsel/Associate Chief Counsel (Tax Exempt and Government 
Entities).
[FR Doc. 2013-28532 Filed 11-26-13; 8:45 am]
BILLING CODE 4830-01-P