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In general

3 rules

In the case of any tax imposed by section 3101(b)(2), subsection (a) shall only apply to the extent to which the taxpayer receives wages from the employer in excess of $200,000, and the employer may disregard the amount of wages received by such taxpayer’s spouse.

in view

Whole section

Encodings · 3

additional_medicare_withholding_employer_wage_threshold26 USC § 3102 (f)(1) · parameter

26 USC 3102(f)(1)

name: additional_medicare_withholding_employer_wage_threshold
kind: parameter
dtype: Money
unit: USD
period: Year
source: 26 USC 3102(f)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us/statute/26/3102
          excerpt: wages from the employer in excess of $200,000
versions:
  - effective_from: '2013-01-01'
    formula: '200000'

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additional_medicare_withholding_wages_subject_to_subsection_a26 USC § 3102 (f)(1) · derived

26 USC 3102(f)(1)

name: additional_medicare_withholding_wages_subject_to_subsection_a
kind: derived
entity: Payment
dtype: Money
unit: USD
period: Year
source: 26 USC 3102(f)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us/statute/26/3102
          excerpt: >-
            only apply to the extent to which the taxpayer receives wages from
            the employer in excess of $200,000
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3102
          excerpt: In the case of any tax imposed by section 3101(b)(2)
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3102/a#employer_required_to_collect_section_3101_tax_by_wage_deduction
          output: employer_required_to_collect_section_3101_tax_by_wage_deduction
          hash: >-
            sha256:311604c9cc85d575f5115a34f1e664533465f2daea2626cae3518d3b593003e9
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3102/f/1#additional_medicare_withholding_employer_wage_threshold
          output: additional_medicare_withholding_employer_wage_threshold
          hash: sha256:local
versions:
  - effective_from: '2013-01-01'
    formula: >-
      if employer_required_to_collect_section_3101_tax_by_wage_deduction and
      payment_is_for_tax_imposed_by_section_3101_b_2: max(0,
      taxpayer_wages_received_from_employer -
      additional_medicare_withholding_employer_wage_threshold) else: 0

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employer_may_disregard_taxpayer_spouse_wages_for_additional_medicare_withholding26 USC § 3102 (f)(1) · derived

26 USC 3102(f)(1)

name: >-
  employer_may_disregard_taxpayer_spouse_wages_for_additional_medicare_withholding
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3102(f)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3102
          excerpt: >-
            the employer may disregard the amount of wages received by such
            taxpayer’s spouse
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3102
          excerpt: In the case of any tax imposed by section 3101(b)(2)
versions:
  - effective_from: '2013-01-01'
    formula: payment_is_for_tax_imposed_by_section_3101_b_2

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▸rulespec code

Shown source

statutes/26/3102/f/1.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

additional_medicare_withholding_employer_wage_threshold

Parameter

source: 26 USC 3102(f)(1)

- name: additional_medicare_withholding_employer_wage_threshold
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 26 USC 3102(f)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: wages from the employer in excess of $200,000
  versions:
    - effective_from: '2013-01-01'
      formula: '200000'

additional_medicare_withholding_wages_subject_to_subsection_a

Derived

source: 26 USC 3102(f)(1)

- name: additional_medicare_withholding_wages_subject_to_subsection_a
  kind: derived
  entity: Payment
  dtype: Money
  unit: USD
  period: Year
  source: 26 USC 3102(f)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: >-
              only apply to the extent to which the taxpayer receives wages from the employer in
              excess of $200,000
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: In the case of any tax imposed by section 3101(b)(2)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3102/a#employer_required_to_collect_section_3101_tax_by_wage_deduction
            output: employer_required_to_collect_section_3101_tax_by_wage_deduction
            hash: sha256:311604c9cc85d575f5115a34f1e664533465f2daea2626cae3518d3b593003e9
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3102/f/1#additional_medicare_withholding_employer_wage_threshold
            output: additional_medicare_withholding_employer_wage_threshold
            hash: sha256:local
  versions:
    - effective_from: '2013-01-01'
      formula: >-
        if employer_required_to_collect_section_3101_tax_by_wage_deduction and
        payment_is_for_tax_imposed_by_section_3101_b_2: max(0, taxpayer_wages_received_from_employer
        - additional_medicare_withholding_employer_wage_threshold) else: 0

employer_may_disregard_taxpayer_spouse_wages_for_additional_medicare_withholding

Derived

source: 26 USC 3102(f)(1)

- name: employer_may_disregard_taxpayer_spouse_wages_for_additional_medicare_withholding
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3102(f)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: the employer may disregard the amount of wages received by such taxpayer’s spouse
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: In the case of any tax imposed by section 3101(b)(2)
  versions:
    - effective_from: '2013-01-01'
      formula: payment_is_for_tax_imposed_by_section_3101_b_2

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3101 (b)(2)inferredUS Federal › Statutes › Title 26 › § 3101 › (b)(2)

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us/statute/26/3102/f/1 — In general · Axiom

In general

3 rules

Official source

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in view

Whole section

Encodings · 3

additional_medicare_withholding_employer_wage_threshold26 USC § 3102 (f)(1) · parameter

26 USC 3102(f)(1)

name: additional_medicare_withholding_employer_wage_threshold
kind: parameter
dtype: Money
unit: USD
period: Year
source: 26 USC 3102(f)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us/statute/26/3102
          excerpt: wages from the employer in excess of $200,000
versions:
  - effective_from: '2013-01-01'
    formula: '200000'

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additional_medicare_withholding_wages_subject_to_subsection_a26 USC § 3102 (f)(1) · derived

26 USC 3102(f)(1)

name: additional_medicare_withholding_wages_subject_to_subsection_a
kind: derived
entity: Payment
dtype: Money
unit: USD
period: Year
source: 26 USC 3102(f)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us/statute/26/3102
          excerpt: >-
            only apply to the extent to which the taxpayer receives wages from
            the employer in excess of $200,000
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3102
          excerpt: In the case of any tax imposed by section 3101(b)(2)
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3102/a#employer_required_to_collect_section_3101_tax_by_wage_deduction
          output: employer_required_to_collect_section_3101_tax_by_wage_deduction
          hash: >-
            sha256:311604c9cc85d575f5115a34f1e664533465f2daea2626cae3518d3b593003e9
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3102/f/1#additional_medicare_withholding_employer_wage_threshold
          output: additional_medicare_withholding_employer_wage_threshold
          hash: sha256:local
versions:
  - effective_from: '2013-01-01'
    formula: >-
      if employer_required_to_collect_section_3101_tax_by_wage_deduction and
      payment_is_for_tax_imposed_by_section_3101_b_2: max(0,
      taxpayer_wages_received_from_employer -
      additional_medicare_withholding_employer_wage_threshold) else: 0

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employer_may_disregard_taxpayer_spouse_wages_for_additional_medicare_withholding26 USC § 3102 (f)(1) · derived

26 USC 3102(f)(1)

name: >-
  employer_may_disregard_taxpayer_spouse_wages_for_additional_medicare_withholding
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3102(f)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3102
          excerpt: >-
            the employer may disregard the amount of wages received by such
            taxpayer’s spouse
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3102
          excerpt: In the case of any tax imposed by section 3101(b)(2)
versions:
  - effective_from: '2013-01-01'
    formula: payment_is_for_tax_imposed_by_section_3101_b_2

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▸rulespec code

Shown source

statutes/26/3102/f/1.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

additional_medicare_withholding_employer_wage_threshold

Parameter

source: 26 USC 3102(f)(1)

- name: additional_medicare_withholding_employer_wage_threshold
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 26 USC 3102(f)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: wages from the employer in excess of $200,000
  versions:
    - effective_from: '2013-01-01'
      formula: '200000'

additional_medicare_withholding_wages_subject_to_subsection_a

Derived

source: 26 USC 3102(f)(1)

- name: additional_medicare_withholding_wages_subject_to_subsection_a
  kind: derived
  entity: Payment
  dtype: Money
  unit: USD
  period: Year
  source: 26 USC 3102(f)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: >-
              only apply to the extent to which the taxpayer receives wages from the employer in
              excess of $200,000
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: In the case of any tax imposed by section 3101(b)(2)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3102/a#employer_required_to_collect_section_3101_tax_by_wage_deduction
            output: employer_required_to_collect_section_3101_tax_by_wage_deduction
            hash: sha256:311604c9cc85d575f5115a34f1e664533465f2daea2626cae3518d3b593003e9
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3102/f/1#additional_medicare_withholding_employer_wage_threshold
            output: additional_medicare_withholding_employer_wage_threshold
            hash: sha256:local
  versions:
    - effective_from: '2013-01-01'
      formula: >-
        if employer_required_to_collect_section_3101_tax_by_wage_deduction and
        payment_is_for_tax_imposed_by_section_3101_b_2: max(0, taxpayer_wages_received_from_employer
        - additional_medicare_withholding_employer_wage_threshold) else: 0

employer_may_disregard_taxpayer_spouse_wages_for_additional_medicare_withholding

Derived

source: 26 USC 3102(f)(1)

- name: employer_may_disregard_taxpayer_spouse_wages_for_additional_medicare_withholding
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3102(f)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: the employer may disregard the amount of wages received by such taxpayer’s spouse
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3102
            excerpt: In the case of any tax imposed by section 3101(b)(2)
  versions:
    - effective_from: '2013-01-01'
      formula: payment_is_for_tax_imposed_by_section_3101_b_2

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3101 (b)(2)inferredUS Federal › Statutes › Title 26 › § 3101 › (b)(2)