---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stC/ch22/schC"
level: "subchapter"
label: "Subchapter C"
heading: "Tax on Employers"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stC-ch22-schC"
sections_count: 1
---

# Subchapter C — Tax on Employers

Title 26 — Internal Revenue Code › Subtitle C — Employment Taxes › Chapter 22 — Railroad Retirement Tax Act

## Sections

- [§3221. Rate of tax](/usc/26/3221.md)