Allocation rules

For purposes of this section, qualified health plan expenses shall be allocated to qualified sick leave wages in such manner as the Secretary may prescribe. Except as otherwise provided by the Secretary, such allocation shall be treated as properly made if made on the basis of being pro rata among covered employees and pro rata on the basis of periods of coverage (relative to the time periods of leave to which such wages relate).

in view

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statutes/26/3131/d.yaml

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Rules

health_plan_expense_increase_to_qualified_sick_leave_wages_credit

Derived

source: 26 USC 3131(d)(1)

- name: health_plan_expense_increase_to_qualified_sick_leave_wages_credit
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3131(d)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: >-
              shall be increased by so much of the employer’s qualified health plan expenses as are
              properly allocable
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        max(0,
        employer_qualified_health_plan_expenses_properly_allocable_to_qualified_sick_leave_wages_for_which_subsection_a_credit_is_allowed)

qualified_sick_leave_wages_credit_with_health_plan_expense_increase

Derived

source: 26 USC 3131(d)(1)

- name: qualified_sick_leave_wages_credit_with_health_plan_expense_increase
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3131(d)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: The amount of the credit allowed under subsection (a) shall be increased
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3131/a#qualified_sick_leave_wages_credit_against_applicable_employment_taxes
            output: qualified_sick_leave_wages_credit_against_applicable_employment_taxes
            hash: sha256:eb18d4a79c2902f4018ec4acfa89e326b6b86646355ace8ae4a89ab37c4f8aa9
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3131/d#health_plan_expense_increase_to_qualified_sick_leave_wages_credit
            output: health_plan_expense_increase_to_qualified_sick_leave_wages_credit
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        qualified_sick_leave_wages_credit_against_applicable_employment_taxes
        + health_plan_expense_increase_to_qualified_sick_leave_wages_credit

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Allocation rules

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statutes/26/3131/d.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3131/d; no dedicated encoding exists for this exact provision yet.

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Rules

health_plan_expense_increase_to_qualified_sick_leave_wages_credit

Derived

source: 26 USC 3131(d)(1)

- name: health_plan_expense_increase_to_qualified_sick_leave_wages_credit
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3131(d)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: >-
              shall be increased by so much of the employer’s qualified health plan expenses as are
              properly allocable
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        max(0,
        employer_qualified_health_plan_expenses_properly_allocable_to_qualified_sick_leave_wages_for_which_subsection_a_credit_is_allowed)

qualified_sick_leave_wages_credit_with_health_plan_expense_increase

Derived

source: 26 USC 3131(d)(1)

- name: qualified_sick_leave_wages_credit_with_health_plan_expense_increase
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3131(d)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: The amount of the credit allowed under subsection (a) shall be increased
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3131/a#qualified_sick_leave_wages_credit_against_applicable_employment_taxes
            output: qualified_sick_leave_wages_credit_against_applicable_employment_taxes
            hash: sha256:eb18d4a79c2902f4018ec4acfa89e326b6b86646355ace8ae4a89ab37c4f8aa9
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3131/d#health_plan_expense_increase_to_qualified_sick_leave_wages_credit
            output: health_plan_expense_increase_to_qualified_sick_leave_wages_credit
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        qualified_sick_leave_wages_credit_against_applicable_employment_taxes
        + health_plan_expense_increase_to_qualified_sick_leave_wages_credit