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us/statute/26/3121/i/1 — Domestic service · Axiom

Domestic service

Official source

For purposes of this chapter, in the case of domestic service described in subsection (a)(7)(B), any payment of cash remuneration for such service which is more or less than a whole-dollar amount shall, under such conditions and to such extent as may be prescribed by regulations made under this chapter, be computed to the nearest dollar. For the purpose of the computation to the nearest dollar, the payment of a fractional part of a dollar shall be disregarded unless it amounts to one-half dollar or more, in which case it shall be increased to $1. The amount of any payment of cash remuneration so computed to the nearest dollar shall, in lieu of the amount actually paid, be deemed to constitute the amount of cash remuneration for purposes of subsection (a)(7)(B).

in view

Whole section

▸rulespec code

Shown source

statutes/26/3121/i.yaml

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Rules

domestic_service_fractional_dollar_rounding_threshold

Parameter

source: 26 USC 3121(i)(1)

- name: domestic_service_fractional_dollar_rounding_threshold
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 26 USC 3121(i)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: one-half dollar or more
  versions:
    - effective_from: '1990-01-01'
      formula: '0.50'

domestic_service_fractional_dollar_rounding_increment

Parameter

source: 26 USC 3121(i)(1)

- name: domestic_service_fractional_dollar_rounding_increment
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 26 USC 3121(i)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: it shall be increased to $1
  versions:
    - effective_from: '1990-01-01'
      formula: '1'

religious_order_member_monthly_remuneration_floor

Parameter

source: 26 USC 3121(i)(4)

- name: religious_order_member_monthly_remuneration_floor
  kind: parameter
  dtype: Money
  unit: USD
  period: Month
  source: 26 USC 3121(i)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: shall not be less than $100 a month
  versions:
    - effective_from: '1990-01-01'
      formula: '100'

domestic_service_cash_remuneration_deemed_amount

Derived

source: 26 USC 3121(i)(1)

- name: domestic_service_cash_remuneration_deemed_amount
  kind: derived
  entity: Payment
  dtype: Money
  unit: USD
  period: Year
  source: 26 USC 3121(i)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3121
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/i#domestic_service_fractional_dollar_rounding_threshold
            output: domestic_service_fractional_dollar_rounding_threshold
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/i#domestic_service_fractional_dollar_rounding_increment
            output: domestic_service_fractional_dollar_rounding_increment
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if cash_remuneration_for_domestic_service_described_in_subsection_a_7_B and
        regulations_prescribe_nearest_dollar_computation_under_chapter: floor(payment_amount) + (if
        payment_amount - floor(payment_amount) >=
        domestic_service_fractional_dollar_rounding_threshold:
        domestic_service_fractional_dollar_rounding_increment else: 0) else: payment_amount

uniformed_service_remuneration_included_before_subsection_a_1_limit

Derived

source: 26 USC 3121(i)(2)

- name: uniformed_service_remuneration_included_before_subsection_a_1_limit
  kind: derived
  entity: Person
  dtype: Money
  unit: USD
  period: Year
  source: 26 USC 3121(i)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3121
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/n#member_of_uniformed_service
            output: member_of_uniformed_service
            hash: sha256:bc7c567f659adac073f8f981aeee4b05b923be056d34e2bda291f6a9751334c8
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if individual_performs_service_as_member_of_uniformed_service and
        member_of_uniformed_service and provisions_of_subsection_m_1_are_applicable_to_service:
          if service_to_which_subsection_m_1_A_applies:
            basic_pay_described_in_chapter_3_and_section_1009_of_title_37
          else:
            if service_to_which_subsection_m_1_B_applies:
              compensation_for_service_determined_under_section_206_a_of_title_37
            else:
              0
        else:
          0

religious_order_member_service_remuneration_before_subsection_a_1_limit

Derived

source: 26 USC 3121(i)(4)

- name: religious_order_member_service_remuneration_before_subsection_a_1_limit
  kind: derived
  entity: Person
  dtype: Money
  unit: USD
  period: Month
  source: 26 USC 3121(i)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3121
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/r#member
            output: member
            hash: sha256:8a989feccfbad2103ad98e111ea654768d3c919bfd11f6fa42086ba5996bdc75
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/r#election_of_coverage_in_effect
            output: election_of_coverage_in_effect
            hash: sha256:8a989feccfbad2103ad98e111ea654768d3c919bfd11f6fa42086ba5996bdc75
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/i#religious_order_member_monthly_remuneration_floor
            output: religious_order_member_monthly_remuneration_floor
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if member and individual_performs_service_in_exercise_of_duties_required_by_religious_order
        and election_of_coverage_in_effect:
        max(fair_market_value_of_board_lodging_clothing_and_other_perquisites_furnished_to_member_for_month,
        religious_order_member_monthly_remuneration_floor) else: 0

retired_justice_or_judge_section_371_b_payment_excluded_from_wages

Derived

source: 26 USC 3121(i)(5)

- name: retired_justice_or_judge_section_371_b_payment_excluded_from_wages
  kind: derived
  entity: Payment
  dtype: Money
  unit: USD
  period: Year
  source: 26 USC 3121(i)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if individual_performs_service_under_section_294_of_title_28 and
        payment_under_section_371_b_of_title_28_received_during_period_of_such_service:
        payment_amount else: 0