---
kind: "section"
citation: "26 U.S.C. § 3233"
title: "26"
title_heading: "Internal Revenue Code"
number: "3233"
heading: "Short title"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/3233"
units:
  - "Subtitle C — Employment Taxes"
  - "Chapter 22 — Railroad Retirement Tax Act"
  - "Subchapter D — General Provisions"
---

# §3233. Short title


This chapter may be cited as the “Railroad Retirement Tax Act.”


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 438.)