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Federal Register (IRS) · Nov 25, 2025
Publication of the Tier 2 Tax Rates
Tax Brief summary and classification of the original reporting.
Bottom Line
💡 Publication of the Tier 2 Tax Rates. Action required by section 32.
Summary
[Notice] 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.
Classification
Category: action requiredPriority: criticalReason: Contains 'required by' - immediate attention needed
Deadline
section 32
Applies To
payroll
Affected Groups
Payroll/employment tax specialists
Related Topics
Original Source
We aggregate public tax updates and provide AI-assisted summaries. Please read the original reporting for full details.
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