Source
(Aug. 14, 1935, ch. 531, title XVIII, § 1874, as added and amended Pub. L. 89–97, title I, §§ 102(a),
111
(a),July 30, 1965, 79 Stat. 332, 340; Pub. L. 92–603, title II, § 289,Oct. 30, 1972, 86 Stat. 1457; Pub. L. 93–445, title III, § 310,Oct. 16, 1974, 88 Stat. 1359; Pub. L. 110–275, title I, § 189(a),July 15, 2008, 122 Stat. 2590; Pub. L. 111–148, title X, § 10332(a),Mar. 23, 2010, 124 Stat. 968.)
References in Text
The Railroad Retirement Act of 1974, referred to in subsec. (a), is act Aug. 29, 1935, ch. 812, as amended generally by
Pub. L. 93–445, title I, § 101,Oct. 16, 1974,
88 Stat. 1305, which is classified generally to subchapter IV (§ 231 et seq.) of chapter
9 of Title
45, Railroads. For further details and complete classification of this Act to the Code, see Codification note set out preceding section 231 ofTitle
45, section
231t of Title 45, and Tables.
The Internal Revenue Code of 1986, referred to in subsec. (d)(1), is classified generally to Title 26, Internal Revenue Code.
Parts A and B, referred to in subsecs. (d)(1) and (e)(3), are classified to sections
1395c et seq. and 1395j et seq., respectively, of this title.
July 15, 2008, referred to in subsec. (d)(1)(A) and (B), was in the original “the date of the enactment of this section” and “such date”, which were translated as meaning the date of enactment of
Pub. L. 110–275, which enacted subsec. (d), to reflect the probable intent of Congress.
Part D, referred to in subsec. (e)(3), is classified to section
1395w–101 et seq. of this title.
Amendments
2010—Subsec. (e).
Pub. L. 111–148added subsec. (e).
2008—Subsec. (d).
Pub. L. 110–275added subsec. (d).
1974—Subsec. (a).
Pub. L. 93–445substituted “Railroad Retirement Act of 1974” for “Railroad Retirement Act of 1937”.
1972—Subsec. (c).
Pub. L. 92–603added subsec. (c).
1965—Subsec. (a).
Pub. L. 89–97inserted reference to Railroad Retirement Act of 1937 in first sentence.
Effective Date of 2010 Amendment
Pub. L. 111–148, title X, § 10332(b),Mar. 23, 2010,
124 Stat. 970, provided that: “The amendment made by subsection (a) [amending this section] shall take effect on January 1, 2012.”
Effective Date of 2008 Amendment
Amendment by
Pub. L. 110–275effective July 15, 2008, see section 189(c) of
Pub. L. 110–275, set out as a note under section
3716 of Title
31, Money and Finance.
Effective Date of 1974 Amendment
Amendment by
Pub. L. 93–445effective Jan. 1, 1975, see section 603 of
Pub. L. 93–445, set out as a note under section
402 of this title.
Effective Date of 1965 Amendment
Amendment by
Pub. L. 89–97applicable to calendar year 1966 or to any subsequent calendar year but only if by October 1 immediately preceding such calendar year the Railroad Retirement Tax Act provides for a maximum amount of monthly compensation taxable under such Act during all months of such calendar year equal to one-twelfth of maximum wages which Federal Insurance Contributions Act provides may be counted for such calendar year, see section 111(e) of
Pub. L. 89–97.