Page:United States Statutes at Large Volume 97.djvu/454

 97 STAT. 422 PUBLIC LAW 98-76—AUG. 12, 1983 Ante, p. 420. Ante, pp. 420, 421. 26 USC 3101 et seq. 45 USC 231a. 45 USC 231b, 231c. Ante, p. 80. 26 USC 6050G. 45 USC 231t. "(iii) the tier 2 portion of the tax imposed by section 3221 (relating to tax on employers) shall be treated as an employer contribution. "(B) TIER 2 PORTION. — For purposes of subparagraph (A)— "(i) AFTER 1984. —With respect to compensation paid after 1984, the tier 2 portion shall be the taxes imposed by sections 3201(b), 3211(a)(2), and 3221(b). "(ii) AFTER SEPTEMBER SO, 1981, AND BEFORE 1985.— With respect to compensation paid before 1985 for services rendered after September 30, 1981, the tier 2 portion shall be— "(I) so much of the tax imposed by section 3201 as is determined at the 2 percent rate, and "(II) so much of the taxes imposed by sections 3211 and 3221 as is determined at the 11.75 percent rate. With respect to compensation paid for services ren- dered after December 31, 1983, and before 1985, sub- clause (I) shall be applied by substituting '2.75 percent' for '2 percent', and subclause (II) shall be applied by substituting '12.75 percent' for '11.75 percent'. "(iii) BEFORE OCTOBER i, 1981. —With respect to com- pensation paid for services rendered during any period before October 1, 1981, the tier 2 portion shall be the excess (if any) of— "(I) the tax imposed for such period by section 3201, 3211, or 3221, as the case may be (other than any tax imposed with respect to man-hours), over "(II) the tax which would have been imposed by such section for such period had the rates of the comparable taxes imposed by chapter 21 for such period applied under such section. "(C) CONTRIBUTIONS NOT ALLOCABLE TO SUPPLEMENTAL ANNUITY OR WINDFALL BENEFITS. —For purposes of para- graph (1), no amount treated as an employee contribution under this paragraph shall be allocated to— "(i) any supplemental annuity paid under section 2(b) of the Railroad Retirement Act of 1974, or "(ii) any benefit paid under section 3(h), 4(e), or 4(h) of such Act. "(3) TIER i RAILROAD RETIREMENT BENEFIT.—For purposes of paragraph (1), the term 'tier 1 railroad retirement benefit' has the meaning given such term by section 86(d)(4)." (b) INFORMATION REPORTING.— (1) IN GENERAL. —Subpart B of part III of subchapter A of chapter 61 of such Code (relating to information concerning transactions with other persons) is amended by adding at the end thereof the following new section: "SEC. 6050G. RETURNS RELATING TO CERTAIN RAILROAD RETIREMENT BENEFITS. "(a) IN GENERAL. — The Railroad Retirement Board shall make a return, according to the forms and regulations prescribed by the Secretary, setting forth— "(1) the aggregate amount of benefits paid under the Railroad Retirement Act of 1974 (other than tier 1 railroad retirement

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