---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stC/ch22/schE"
level: "subchapter"
label: "Subchapter E"
heading: "Tier 2 Tax Rate Determination"
release: "119-102"
url: "https://uscodex.org/usc/26/stC-ch22-schE"
sections_count: 1
---

# Subchapter E — Tier 2 Tax Rate Determination

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

## Sections

- [§3241. Determination of tier 2 tax rate based on average account benefits ratio](/usc/26/3241.md)