# Exception From Supplemental Annuity Tax on Railroad Employers
> **IRS** · Final regulations. · Published 1999-08-06 · 64 FR 42831
## Document
- **Document number:** 99-19936
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 64 FR 42831
- **CFR reference:** 26 CFR 31
- **Publication date:** 1999-08-06
- **Treasury docket:** TD 8832
## Abstract

This document contains final regulations that provide guidance to employers covered by the Railroad Retirement Tax Act. The Railroad Retirement Tax Act imposes a supplemental tax on those employers, at a rate determined by the Railroad Retirement Board, to fund the Railroad Retirement Board's supplemental annuity benefit. These regulations provide rules for applying the exception from the supplemental annuity tax with respect to employees covered by a supplemental pension plan established pursuant to a collective bargaining agreement and for applying a related excise tax with respect to employees for whom the exception applies.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1999/08/06/99-19936/exception-from-supplemental-annuity-tax-on-railroad-employers)
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