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Federal Payroll Tax Laws & Regulations -1097- Code §3401 (d) Stay of Secretary of Labor’s action. (1) The Secretary of Labor shall not withhold any certification under section 3303(b) or section 3304(c) until the expiration of 60 days after the Governor of the State has been notified of the action referred to in subsection (a) or until the State has filed a petition for review of such action, whichever is earlier. (2) The commencement of judicial proceedings under this section shall stay the Secretary of Labor’s action for a period of 30 days, and the court may thereafter grant interim relief if warranted, including a further stay of the Secretary of Labor’s action and including such other relief as may be necessary to preserve status or rights. This section was last amended in 1984 by Pub. L. 98–620. Code §3311. Short title. This chapter may be cited as the “Federal Unemployment Tax Act.” This section was last amended in 1970 by Pub. L. 91–373. Chapter 23A. Railroad Unemployment Repayment Tax Code §3321. Imposition of tax. (a) General rule. There is hereby imposed on every rail employer for each calendar month an excise tax, with respect to having individuals in his employ, equal to 4 percent of the total rail wages paid by him during such month. (b) Tax on employee representatives. (1) In general. There is hereby imposed on the income of each employee representative a tax equal to 4 percent of the rail wages paid to him during the calendar month. (2) Determination of wages. The rail wages of an employee represen- tative for purposes of paragraph (1) shall be determined in the same manner and with the same effect as if the employee organization by which such employee representative is employed were a rail employer. (c) Termination if loans to railroad unemployment fund repaid. The tax imposed by this section shall not apply to rail wages paid on or after the 1st day of any calendar month if, as of such 1st day, there is— (1) no balance of transfers made before October 1, 1985, to the rail- road unemployment insurance account under section 10(d) of the Railroad Unemployment Insurance Act, and (2) no unpaid interest on such transfers. This section was last amended in 1988 by Pub. L. 100–647. Code §3322. Definitions. (a) Rail employer. For purposes of this chapter, the term “rail employer” means any person who is an employer as defined in section 1 of the Railroad Unemployment Insurance Act. (b) Rail wages. For purposes of this chapter, the term “rail wages” means, with respect to any calendar month, so much of the remuneration paid during such month which is subject to contributions under section 8(a) of the Railroad Unemployment Insurance Act. (c) Employee representative. For purposes of this chapter, the term “employee representative” has the meaning given such term by section 1 of the Railroad Unemployment Insurance Act. (d) Certain rules made applicable. For purposes of this chapter, rules similar to the rules of section 3307 and 3308 shall apply. This section was last amended in 1988 by Pub. L. 100–647. Chapter 24. Collection of Income Tax at Source Subchapter A. Withholding From Wages Code §3401. Definitions. (a) Wages. For purposes of this chapter, the term “wages” means all remuneration (other than fees paid to a public official) for services performed by an employee for his employer, including the cash value of all remuneration (including benefits) paid in any medium other than cash except that such term shall not include remuneration paid— (1) for active service performed in a month for which such employee is entitled to the benefits of section 112 (relating to certain combat pay of members of the Armed Forces of the United States) to the extent remuneration for such service is excludable from gross income under such section or (2) for agricultural labor (as defined in section 3121(g)) unless the remuneration paid for such labor is wages (as defined in section 3121 (a)) or (3) for domestic service in a private home, local college club, or local chapter of a college fraternity or sorority or (4) for service not in the course of the employer’s trade or business performed in any calendar quarter by an employee, unless the cash remuneration paid for such service is $50 or more and such service is performed by an individual who is regularly employed by such employer to perform such service. For purposes of this paragraph, an individual shall be deemed to be regularly employed by an employer during a calendar quarter only if— (A) on each of some 24 days during such quarter such individual performs for such employer for some portion of the day service not in the course of the employer’s trade or business or (B) such individual was regularly employed (as determined under subparagraph (A)) by such employer in the performance of such service during the preceding calendar quarter or (5) for services by a citizen or resident of the United States for a for- eign government or an international organization or (6) for such services, performed by a nonresident alien individual, as may be designated by regulations prescribed by the Secretary or [(7) Repealed] (8) (A) for services for an employer (other than the United States or any agency thereof)— (i) performed by a citizen of the United States if, at the time of the payment of such remuneration, it is reasonable to believe that such remuneration will be excluded from gross income under section 911 or (ii) performed in a foreign country or in a possession of the