Internal Revenue Bulletin:  2003-50 

December 15, 2003 

EMPLOYMENT TAX


Table of Contents

Notice 2003-78 Notice 2003-78

This notice publishes the tier 2 Railroad Retirement Tax Act (RRTA) tax rates for 2004 under sections 3201(b), 3221(b), and 3211(b) of the Internal Revenue Code for railroad employees, employers, and employee representatives, respectively. For 2004, the tier 2 tax rate on employees is 4.9 percent of compensation and the tier 2 tax rate on employers and employee representatives is 13.1 percent of compensation.


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