### Question
How does RAILROAD UNEMPLOYMENT REPAYMENT TAX define rail employer?


### Answer
Under *26 U.S.C. § 3322*, **rail employer** is defined as:

> any person who is an employer as defined in section 1 of the Railroad Unemployment Insurance Act

#### Citation:
  - *26 U.S.C. § 3322*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 23A-RAILROAD UNEMPLOYMENT REPAYMENT TAX**

