EMPLOYMENT TAX

Internal Revenue Bulletin 2003-50 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2003–78, page 1205. This notice publishes the tier 2 Railroad Retirement Tax Act (RRTA) tax rates for 2004 under sections 3201(b), 3221(b), and 3211(b) of the Internal Revenue Code for railroad employees, employers, and employee representatives, respectively. For 2004, the tier 2 tax rate on employees is 4.9 percent of compensation and the tier 2 tax rate on employers and employee representatives is 13.1 percent of compensation.

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▸Contents — Internal Revenue Bulletin 2003-50

Internal Revenue Bulletin 2003-50

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