Federal · Title 45 — Railroads

45 U.S.C. § 231f: Annual actuarial report

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any adjustment the Railroad Retirement Board recommends regarding the rates of taxes imposed by sections 3201(b), 3211(a)(2), and 3221(b) of the Internal Revenue Code of 1986 [ 26 U.S.C. 3201(b) , 3211(a)(2), 3221(b)], and the rates of such taxes should be reduced, or any part of the tax imposed by section 3221(b) of such Code should be diverted to the Railroad Unemployment Insurance Account to aid in the repayment of its debt to the Railroad Retirement Account.

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