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In general

2 rules

In the case of an employer, there shall be allowed as a credit against applicable employment taxes for each calendar quarter an amount equal to 100 percent of the qualified sick leave wages paid by such employer with respect to such calendar quarter.

in view

Whole section

Encodings · 2

qualified_sick_leave_wages_credit_rate26 USC § 3131 (a) · parameter

26 USC 3131(a)

name: qualified_sick_leave_wages_credit_rate
kind: parameter
dtype: Rate
source: 26 USC 3131(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us/statute/26/3131
          excerpt: 100 percent
versions:
  - effective_from: '1990-01-01'
    formula: '1'

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qualified_sick_leave_wages_credit_against_applicable_employment_taxes26 USC § 3131 (a) · derived

26 USC 3131(a)

name: qualified_sick_leave_wages_credit_against_applicable_employment_taxes
kind: derived
entity: Employer
dtype: Money
period: Year
unit: USD
source: 26 USC 3131(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3131
          excerpt: >-
            an amount equal to 100 percent of the qualified sick leave wages
            paid by such employer with respect to such calendar quarter
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3131/a#qualified_sick_leave_wages_credit_rate
          output: qualified_sick_leave_wages_credit_rate
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      qualified_sick_leave_wages_credit_rate

      * max(0,
      qualified_sick_leave_wages_paid_by_employer_with_respect_to_calendar_quarter)

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▸rulespec code

Shown source

statutes/26/3131/a.yaml

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Rules

qualified_sick_leave_wages_credit_rate

Parameter

source: 26 USC 3131(a)

- name: qualified_sick_leave_wages_credit_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 3131(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: 100 percent
  versions:
    - effective_from: '1990-01-01'
      formula: '1'

qualified_sick_leave_wages_credit_against_applicable_employment_taxes

Derived

source: 26 USC 3131(a)

- name: qualified_sick_leave_wages_credit_against_applicable_employment_taxes
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3131(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: >-
              an amount equal to 100 percent of the qualified sick leave wages paid by such employer
              with respect to such calendar quarter
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3131/a#qualified_sick_leave_wages_credit_rate
            output: qualified_sick_leave_wages_credit_rate
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        qualified_sick_leave_wages_credit_rate
        * max(0, qualified_sick_leave_wages_paid_by_employer_with_respect_to_calendar_quarter)

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us/statute/26/3131/a — In general · Axiom

In general

2 rules

Official source

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in view

Whole section

Encodings · 2

qualified_sick_leave_wages_credit_rate26 USC § 3131 (a) · parameter

26 USC 3131(a)

name: qualified_sick_leave_wages_credit_rate
kind: parameter
dtype: Rate
source: 26 USC 3131(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us/statute/26/3131
          excerpt: 100 percent
versions:
  - effective_from: '1990-01-01'
    formula: '1'

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qualified_sick_leave_wages_credit_against_applicable_employment_taxes26 USC § 3131 (a) · derived

26 USC 3131(a)

name: qualified_sick_leave_wages_credit_against_applicable_employment_taxes
kind: derived
entity: Employer
dtype: Money
period: Year
unit: USD
source: 26 USC 3131(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3131
          excerpt: >-
            an amount equal to 100 percent of the qualified sick leave wages
            paid by such employer with respect to such calendar quarter
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3131/a#qualified_sick_leave_wages_credit_rate
          output: qualified_sick_leave_wages_credit_rate
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      qualified_sick_leave_wages_credit_rate

      * max(0,
      qualified_sick_leave_wages_paid_by_employer_with_respect_to_calendar_quarter)

open in graph ↗

▸rulespec code

Shown source

statutes/26/3131/a.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

qualified_sick_leave_wages_credit_rate

Parameter

source: 26 USC 3131(a)

- name: qualified_sick_leave_wages_credit_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 3131(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: 100 percent
  versions:
    - effective_from: '1990-01-01'
      formula: '1'

qualified_sick_leave_wages_credit_against_applicable_employment_taxes

Derived

source: 26 USC 3131(a)

- name: qualified_sick_leave_wages_credit_against_applicable_employment_taxes
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3131(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: >-
              an amount equal to 100 percent of the qualified sick leave wages paid by such employer
              with respect to such calendar quarter
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3131/a#qualified_sick_leave_wages_credit_rate
            output: qualified_sick_leave_wages_credit_rate
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        qualified_sick_leave_wages_credit_rate
        * max(0, qualified_sick_leave_wages_paid_by_employer_with_respect_to_calendar_quarter)