Allocation rules

For purposes of this section, qualified health plan expenses shall be allocated to qualified family 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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▸rulespec code

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statutes/26/3132/d.yaml

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Rules

default_health_plan_expense_allocation_properly_made

Derived

source: 26 USC 3132(d)

- name: default_health_plan_expense_allocation_properly_made
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3132(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: default
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: Except as otherwise provided by the Secretary
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: pro rata among covered employees and pro rata on the basis of periods of coverage
  versions:
    - effective_from: '2021-04-01'
      formula: |-
        not secretary_otherwise_provides_health_plan_expense_allocation_method
        and allocation_made_pro_rata_among_covered_employees
        and allocation_made_pro_rata_on_basis_of_periods_of_coverage_relative_to_leave_periods

credit_increase_for_allocable_health_plan_expenses

Derived

source: 26 USC 3132(d)

- name: credit_increase_for_allocable_health_plan_expenses
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3132(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3132
        - path: versions[0].formula
          kind: unit
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: amount of the credit
  versions:
    - effective_from: '2021-04-01'
      formula: >-
        max(0,
        employer_qualified_health_plan_expenses_properly_allocable_to_qualified_family_leave_wages_for_which_subsection_a_credit_is_allowed)

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Allocation rules

Official source

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▸rulespec code

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statutes/26/3132/d.yaml

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This encoding covers the parent provision us/statute/26/3132/d; no dedicated encoding exists for this exact provision yet.

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Rules

default_health_plan_expense_allocation_properly_made

Derived

source: 26 USC 3132(d)

- name: default_health_plan_expense_allocation_properly_made
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3132(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: default
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: Except as otherwise provided by the Secretary
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: pro rata among covered employees and pro rata on the basis of periods of coverage
  versions:
    - effective_from: '2021-04-01'
      formula: |-
        not secretary_otherwise_provides_health_plan_expense_allocation_method
        and allocation_made_pro_rata_among_covered_employees
        and allocation_made_pro_rata_on_basis_of_periods_of_coverage_relative_to_leave_periods

credit_increase_for_allocable_health_plan_expenses

Derived

source: 26 USC 3132(d)

- name: credit_increase_for_allocable_health_plan_expenses
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3132(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3132
        - path: versions[0].formula
          kind: unit
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: amount of the credit
  versions:
    - effective_from: '2021-04-01'
      formula: >-
        max(0,
        employer_qualified_health_plan_expenses_properly_allocable_to_qualified_family_leave_wages_for_which_subsection_a_credit_is_allowed)