---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stC/ch23A"
level: "chapter"
label: "Chapter 23A"
heading: "Railroad Unemployment Repayment Tax"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stC-ch23A"
sections_count: 3
---

# Chapter 23A — Railroad Unemployment Repayment Tax

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

## Sections

- [§3321. Imposition of tax](/usc/26/3321.md)
- [§3322. Definitions](/usc/26/3322.md)
- [§3323. Omitted](/usc/26/3323.md)