Back to all updates

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.

Read original article