{"data":{"id":"us/26-u.s.c.-3322","jurisdiction":"us","citation":"26 U.S.C. § 3322","heading":"Definitions","body":"(a) Rail employerFor purposes of this chapter, the term “rail employer” means any person who is an employer as defined in section 1 of the Railroad Unemployment Insurance Act. (b) Rail wagesFor 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. (c) Employee representativeFor purposes of this chapter, the term “employee representative” has the meaning given such term by section 1 of the Railroad Unemployment Insurance Act. (d) Certain rules made applicableFor purposes of this chapter, rules similar to the rules of section 3307 and 3308 shall apply.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 23A—RAILROAD UNEMPLOYMENT REPAYMENT TAX"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"1120552d95cb6ec8d12801c9e5c825539ab6c4444119a7004f16e70648f9123c","source_id":"us","stale":false,"prev":"us/26-u.s.c.-3321","next":"us/26-u.s.c.-3323"},"notice":"GroundRules: Original legal text. Not legal advice."}