---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stC/ch22"
level: "chapter"
label: "Chapter 22"
heading: "Railroad Retirement Tax Act"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stC-ch22"
sections_count: 9
---

# Chapter 22 — Railroad Retirement Tax Act

Title 26 — Internal Revenue Code › Subtitle C — Employment Taxes

## Contents

- [Subchapter A — Tax on Employees](/usc/26/stC-ch22-schA.md)
- [Subchapter B — Tax on Employee Representatives](/usc/26/stC-ch22-schB.md)
- [Subchapter C — Tax on Employers](/usc/26/stC-ch22-schC.md)
- [Subchapter D — General Provisions](/usc/26/stC-ch22-schD.md)
- [Subchapter E — Tier 2 Tax Rate Determination](/usc/26/stC-ch22-schE.md)