[Federal Register Volume 90, Number 225 (Tuesday, November 25, 2025)]
[Notices]
[Page 53444]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2025-21000]


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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 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.

DATES: The tier 2 tax rates for calendar year 2026 apply to 
compensation paid in calendar year 2026.

FOR FURTHER INFORMATION CONTACT: Kathleen Edmondson, CC:EEE:EOET:ET1, 
Internal Revenue Service, 1111 Constitution Avenue NW, Washington, DC 
20224, telephone number (202) 317-6798 (not a toll-free number).

SUPPLEMENTARY INFORMATION: 
    Tier 2 Tax Rates: The tier 2 tax rate for 2026 under section 
3201(b) on employees is 4.9 percent of compensation. The tier 2 tax 
rate for 2026 under section 3221(b) on employers is 13.1 percent of 
compensation. The tier 2 tax rate for 2026 under section 3211(b) on 
employee representatives is 13.1 percent of compensation.
    Authority: 26 U.S.C. 3241.

Philip J. Lindenmuth,
Acting Associate Chief Counsel (Employee Benefits, Exempt Organizations 
and Employment Taxes).
[FR Doc. 2025-21000 Filed 11-24-25; 8:45 am]
BILLING CODE 4830-01-P