Allowance of credit for amounts paid under certain collectively bargained agreements

The amount of the credit allowed under subsection (a) shall be increased by the sum of—

(A) so much of the employer’s collectively bargained defined benefit pension plan contributions as are properly allocable to the qualified sick leave wages for which such credit is so allowed, plus

(B) so much of the employer’s collectively bargained apprenticeship program contributions as are properly allocable to the qualified sick leave wages for which such credit is so allowed.

For purposes of this subsection—

(A) In general The term “collectively bargained defined benefit pension plan contributions” means, with respect to any calendar quarter, contributions which— (i) are paid or incurred by an employer during the calendar quarter on behalf of its employees to a defined benefit plan (as defined in section 414(j)), which meets the requirements of section 401(a), (ii) are made based on a pension contribution rate, and (iii) are required to be made pursuant to the terms of a collective bargaining agreement in effect with respect to such calendar quarter.

(B) Pension contribution rate The term “pension contribution rate” means the contribution rate that the employer is obligated to pay on behalf of its employees under the terms of a collective bargaining agreement for benefits under a defined benefit plan under such agreement, as such rate is applied to contribution base units (as defined by section 4001(a)(11) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1301(a)(11) ). 1 1 So in original. Another closing parenthesis probably should precede the period.

(C) Allocation rules The amount of collectively bargained defined benefit pension plan contributions allocated to qualified sick leave wages for any calendar quarter shall be the product of— (i) the pension contribution rate (expressed as an hourly rate), and (ii) the number of hours for which qualified sick leave wages were provided to employees covered under the collective bargaining agreement described in subparagraph (A)(iii) during the calendar quarter.

For purposes of this section—

(A) In general The term “collectively bargained apprenticeship program contributions” means, with respect to any calendar quarter, contributions which— (i) are paid or incurred by an employer on behalf of its employees with respect to the calendar quarter to a registered apprenticeship program, (ii) are made based on an apprenticeship program contribution rate, and (iii) are required to be made pursuant to the terms of a collective bargaining agreement that is in effect with respect to such calendar quarter.

(B) Registered apprenticeship program The term “registered apprenticeship program” means an apprenticeship registered under the Act of August 16, 1937 (commonly known as the “National Apprenticeship Act”; 50 Stat. 664 , chapter 663; 29 U.S.C. 50 et seq.) that meets the standards of subpart A of part 29 and part 30 of title 29, Code of Federal Regulations.

(C) Apprenticeship program contribution rate The term “apprenticeship program contribution rate” means the contribution rate that the employer is obligated to pay on behalf of its employees under the terms of a collective bargaining agreement for benefits under a registered apprenticeship program under such agreement, as such rate is applied to contribution base units (as defined by section 4001(a)(11) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1301(a)(11) ). 1

(D) Allocation rules The amount of collectively bargained apprenticeship program contributions allocated to qualified sick leave wages for any calendar quarter shall be the product of— (i) the apprenticeship program contribution rate (expressed as an hourly rate), and (ii) the number of hours for which qualified sick leave wages were provided to employees covered under the collective bargaining agreement described in subparagraph (A)(iii) during the calendar quarter.