Notice2025-21000
Publication of the Tier 2 Tax Rates
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
November 25, 2025
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
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.
Indexed from Federal Register on November 25, 2025.
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