[Federal Register Volume 83, Number 226 (Friday, November 23, 2018)]
[Notices]
[Page 59448]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-25459]


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

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 2019 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.

DATES: The tier 2 tax rates for calendar year 2019 apply to 
compensation paid in calendar year 2019.

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 2019 under section 
3201(b) on employees is 4.9 percent of compensation. The tier 2 tax 
rate for 2019 under section 3221(b) on employers is 13.1 percent of 
compensation. The tier 2 tax rate for 2019 under section 3211(b) on 
employee representatives is 13.1 percent of compensation.

    Dated: November 14, 2018.
Victoria A. Judson,
Associate Chief Counsel (Tax Exempt and Government Entities).
[FR Doc. 2018-25459 Filed 11-21-18; 8:45 am]
BILLING CODE 4830-01-P