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us/statute/26/3131/f/3 — Denial of double benefit · Axiom

Denial of double benefit

For purposes of chapter 1, the gross income of the employer, for the taxable year which includes the last day of any calendar quarter with respect to which a credit is allowed under this section, shall be increased by the amount of such credit. Any wages taken into account in determining the credit allowed under this section shall not be taken into account for purposes of determining the credit allowed under sections 45A, 45P, 45S, 51, 3132, and 3134. In the case of any credit allowed under section 2301 of the CARES Act or section 41 with respect to wages taken into account under this section, the credit allowed under this section shall be reduced by the portion of the credit allowed under such section 2301 or section 41 which is attributable to such wages.

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statutes/26/3131/f.yaml

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Rules

section_3111_b_applicable_employment_tax_component

Derived

source: 26 USC 3131(f)(1)(A)

- name: section_3111_b_applicable_employment_tax_component
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3131(f)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: The taxes imposed under section 3111(b).
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3111/b#hospital_insurance_employer_tax
            output: hospital_insurance_employer_tax
            hash: sha256:02cb26afb163a49113d15e8cea6adc2f2c8e82e67a2dc46b905950d39c2f198e
  versions:
    - effective_from: '1990-01-01'
      formula: max(0, hospital_insurance_employer_tax)

elected_out_qualified_sick_leave_wages

Derived

source: 26 USC 3131(f)(4)

- name: elected_out_qualified_sick_leave_wages
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3131(f)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: >-
              so much of the qualified sick leave wages paid by an eligible employer as such
              employer elects ... to not take into account
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        min(
          max(0, qualified_sick_leave_wages_paid_by_eligible_employer),
          max(0, qualified_sick_leave_wages_employer_elects_not_to_take_into_account)
        )

qualified_sick_leave_wages_after_employer_election

Derived

source: 26 USC 3131(f)(4)

- name: qualified_sick_leave_wages_after_employer_election
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3131(f)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: >-
              This section shall not apply to so much of the qualified sick leave wages ... as such
              employer elects
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3131/f#elected_out_qualified_sick_leave_wages
            output: elected_out_qualified_sick_leave_wages
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        max(
          0,
          max(0, qualified_sick_leave_wages_paid_by_eligible_employer)
          - elected_out_qualified_sick_leave_wages
        )

employer_gross_income_increase_for_section_3131_credit

Derived

source: 26 USC 3131(f)(3), first sentence

- name: employer_gross_income_increase_for_section_3131_credit
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3131(f)(3), first sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: the gross income of the employer ... shall be increased by the amount of such credit
  versions:
    - effective_from: '1990-01-01'
      formula: max(0, credit_allowed_under_section_3131_for_calendar_quarter_in_taxable_year)

wages_taken_into_account_for_section_3131_credit_excluded_from_listed_credits

Derived

source: 26 USC 3131(f)(3), second sentence

- name: wages_taken_into_account_for_section_3131_credit_excluded_from_listed_credits
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3131(f)(3), second sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: >-
              Any wages taken into account ... shall not be taken into account for purposes of
              determining the credit allowed under sections 45A, 45P, 45S, 51, 3132, and 3134.
  versions:
    - effective_from: '1990-01-01'
      formula: max(0, wages_taken_into_account_in_determining_section_3131_credit)

section_3131_credit_reduction_for_cares_act_or_section_41_credit

Derived

source: 26 USC 3131(f)(3), third sentence

- name: section_3131_credit_reduction_for_cares_act_or_section_41_credit
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3131(f)(3), third sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: >-
              shall be reduced by the portion of the credit allowed under such section 2301 or
              section 41 which is attributable to such wages
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        max(0,
        portion_of_cares_act_section_2301_or_section_41_credit_attributable_to_wages_taken_into_account_under_section_3131)

qualified_sick_leave_wages_disallowed_by_program_coordination

Derived

source: 26 USC 3131(f)(7)(A)

- name: qualified_sick_leave_wages_disallowed_by_program_coordination
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3131(f)(7)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: >-
              shall not apply to so much of the qualified sick leave wages ... as are taken into
              account as payroll costs
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        max(
          0,
          qualified_sick_leave_wages_taken_into_account_as_payroll_costs_for_covered_small_business_act_loan
          + qualified_sick_leave_wages_taken_into_account_as_payroll_costs_for_hard_hit_small_businesses_nonprofits_and_venues_grant
          + qualified_sick_leave_wages_taken_into_account_as_payroll_costs_for_restaurant_revitalization_grant
        )

assessment_limitation_minimum_years_after_later_return_date

Parameter

source: 26 USC 3131(f)(6)

- name: assessment_limitation_minimum_years_after_later_return_date
  kind: parameter
  dtype: Integer
  source: 26 USC 3131(f)(6)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: 5 years after the later of
  versions:
    - effective_from: '1990-01-01'
      formula: '5'

▸citations (4)

References

This rule cites 4 other rules.

26 USC § 45AinferredUS Federal › Statutes › Title 26 › § 45A
26 USC § 41inferredUS Federal › Statutes › Title 26 › § 41
26 USC § 2301inferredUS Federal › Statutes › Title 26 › § 2301
26 USC § 41inferredUS Federal › Statutes › Title 26 › § 41

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Denial of double benefit

Official source

in view

Whole section

▸rulespec code

Shown source

statutes/26/3131/f.yaml

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

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Rules

section_3111_b_applicable_employment_tax_component

Derived

source: 26 USC 3131(f)(1)(A)

- name: section_3111_b_applicable_employment_tax_component
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3131(f)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: The taxes imposed under section 3111(b).
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3111/b#hospital_insurance_employer_tax
            output: hospital_insurance_employer_tax
            hash: sha256:02cb26afb163a49113d15e8cea6adc2f2c8e82e67a2dc46b905950d39c2f198e
  versions:
    - effective_from: '1990-01-01'
      formula: max(0, hospital_insurance_employer_tax)

elected_out_qualified_sick_leave_wages

Derived

source: 26 USC 3131(f)(4)

- name: elected_out_qualified_sick_leave_wages
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3131(f)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: >-
              so much of the qualified sick leave wages paid by an eligible employer as such
              employer elects ... to not take into account
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        min(
          max(0, qualified_sick_leave_wages_paid_by_eligible_employer),
          max(0, qualified_sick_leave_wages_employer_elects_not_to_take_into_account)
        )

qualified_sick_leave_wages_after_employer_election

Derived

source: 26 USC 3131(f)(4)

- name: qualified_sick_leave_wages_after_employer_election
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3131(f)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: >-
              This section shall not apply to so much of the qualified sick leave wages ... as such
              employer elects
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3131/f#elected_out_qualified_sick_leave_wages
            output: elected_out_qualified_sick_leave_wages
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        max(
          0,
          max(0, qualified_sick_leave_wages_paid_by_eligible_employer)
          - elected_out_qualified_sick_leave_wages
        )

employer_gross_income_increase_for_section_3131_credit

Derived

source: 26 USC 3131(f)(3), first sentence

- name: employer_gross_income_increase_for_section_3131_credit
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3131(f)(3), first sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: the gross income of the employer ... shall be increased by the amount of such credit
  versions:
    - effective_from: '1990-01-01'
      formula: max(0, credit_allowed_under_section_3131_for_calendar_quarter_in_taxable_year)

wages_taken_into_account_for_section_3131_credit_excluded_from_listed_credits

Derived

source: 26 USC 3131(f)(3), second sentence

- name: wages_taken_into_account_for_section_3131_credit_excluded_from_listed_credits
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3131(f)(3), second sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: >-
              Any wages taken into account ... shall not be taken into account for purposes of
              determining the credit allowed under sections 45A, 45P, 45S, 51, 3132, and 3134.
  versions:
    - effective_from: '1990-01-01'
      formula: max(0, wages_taken_into_account_in_determining_section_3131_credit)

section_3131_credit_reduction_for_cares_act_or_section_41_credit

Derived

source: 26 USC 3131(f)(3), third sentence

- name: section_3131_credit_reduction_for_cares_act_or_section_41_credit
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3131(f)(3), third sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: >-
              shall be reduced by the portion of the credit allowed under such section 2301 or
              section 41 which is attributable to such wages
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        max(0,
        portion_of_cares_act_section_2301_or_section_41_credit_attributable_to_wages_taken_into_account_under_section_3131)

qualified_sick_leave_wages_disallowed_by_program_coordination

Derived

source: 26 USC 3131(f)(7)(A)

- name: qualified_sick_leave_wages_disallowed_by_program_coordination
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3131(f)(7)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: >-
              shall not apply to so much of the qualified sick leave wages ... as are taken into
              account as payroll costs
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        max(
          0,
          qualified_sick_leave_wages_taken_into_account_as_payroll_costs_for_covered_small_business_act_loan
          + qualified_sick_leave_wages_taken_into_account_as_payroll_costs_for_hard_hit_small_businesses_nonprofits_and_venues_grant
          + qualified_sick_leave_wages_taken_into_account_as_payroll_costs_for_restaurant_revitalization_grant
        )

assessment_limitation_minimum_years_after_later_return_date

Parameter

source: 26 USC 3131(f)(6)

- name: assessment_limitation_minimum_years_after_later_return_date
  kind: parameter
  dtype: Integer
  source: 26 USC 3131(f)(6)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: 5 years after the later of
  versions:
    - effective_from: '1990-01-01'
      formula: '5'

▸citations (4)

References

This rule cites 4 other rules.

26 USC § 45AinferredUS Federal › Statutes › Title 26 › § 45A
26 USC § 41inferredUS Federal › Statutes › Title 26 › § 41
26 USC § 2301inferredUS Federal › Statutes › Title 26 › § 2301
26 USC § 41inferredUS Federal › Statutes › Title 26 › § 41