Bloomberg Bloomberg
Comprehensive Tax Research. Practitioner to Practitioner. ®

Internal Revenue Code, § 3322. Definitions

I.R.C. § 3322(a) Rail Employer
For purposes of this chapter, the term “rail employer" means any person who is an employer as defined in section 1of the Railroad Unemployment Insurance Act.
I.R.C. § 3322(b) Rail Wages
For purposes of this chapter, the term “rail wages" means, with respect to any calendar month, so much of the remuneration paid during such month which is subject to contributions under section 8(a) of the Railroad Unemployment Insurance Act.
I.R.C. § 3322(c) Employee Representative
For purposes of this chapter, the term “employee representative" has the meaning given such term by section 1of the Railroad Unemployment Insurance Act.
I.R.C. § 3322(d) Certain Rules Made Applicable
For purposes of this chapter, rules similar to the rules of section 3307 and 3308 shall apply.
(Added Pub. L. 98-76, title II, 231(a), Aug. 12, 1983, 97 Stat. 427, and amended Pub. L. 99-272, title XIII, 13301(d), Apr. 7, 1986, 100 Stat. 327; Pub. L. 100-647, title VII, 7106(a), Nov. 10, 1988, 102 Stat. 3773.)
Background Notes
Section 8(a) of the Railroad Unemployment Insurance Act, referred to in subsec. (b), is classified to section 358(a) of Title 45.
AMENDMENTS
1988--Pub. L. 100-647 amended section generally, substituting present provisions for former provisions relating to taxable period, which had provided, in subsec. (a), for a general rule and, in subsec. (b), for earlier termination if loans to rail unemployment fund repaid.
1986--Subsec. (a)(2), (3). Pub. L. 99-272, 13301(d)(1), struck out “and before 1990, and” after “1986” in par. (2) and struck out par. (3) relating to the period beginning on Jan. 1, 1990, and ending on Sept. 30, 1990.
Subsec. (b). Pub. L. 99-272, 13301(d)(2), substituted “The basic rate under section 3321(c)(1)(A) of the tax imposed by section 3321 shall not apply” for “The tax imposed by this chapter shall not apply” in introductory provision, and inserted “made before October 1, 1985," in par. (1).
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by Pub. L. 100-647 applicable to remuneration paid after Dec. 31, 1988, see section 7106(d) of Pub. L. 100-647, set out as a note under section 3321 of this title.
[3323. Omitted]
Section, added Pub. L. 98-76, title II, 231(a), Aug. 12, 1983, 97 Stat. 427, and amended Pub. L. 99-272, title XIII, 13301(b), Apr. 7, 1986, 100 Stat. 326, contained definitions, prior to the general amendment of this chapter by Pub. L. 100-647, 7106(a). See section 3322 of this title.