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In general

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

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

in view

Whole section

▸rulespec code

Shown source

statutes/26/3132/e.yaml

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Rules

pension_plan_contributions_allocated_to_qualified_family_leave_wages

Derived

source: 26 USC 3132(e)(2)(B)

- name: pension_plan_contributions_allocated_to_qualified_family_leave_wages
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3132(e)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: shall be the product of
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: >-
              pension contribution rate (as defined in section 3131(e)(2)), expressed as an hourly
              rate
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: >-
              number of hours for which qualified family leave wages were provided to employees
              covered under the collective bargaining agreement
  versions:
    - effective_from: '2021-04-01'
      formula: >-
        max(0, pension_contribution_rate_as_hourly_rate_defined_in_section_3131_e_2)

        * max(0,
        hours_for_qualified_family_leave_wages_provided_to_employees_covered_under_collective_bargaining_agreement_described_in_section_3131_e_2_A_iii_during_calendar_quarter)

apprenticeship_program_contributions_allocated_to_qualified_family_leave_wages

Derived

source: 26 USC 3132(e)(3)(B)

- name: apprenticeship_program_contributions_allocated_to_qualified_family_leave_wages
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3132(e)(3)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: shall be the product of
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: >-
              apprenticeship contribution rate (as defined in section 3131(e)(3)), expressed as an
              hourly rate
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: >-
              number of hours for which qualified family leave wages were provided to employees
              covered under the collective bargaining agreement
  versions:
    - effective_from: '2021-04-01'
      formula: >-
        max(0, apprenticeship_contribution_rate_as_hourly_rate_defined_in_section_3131_e_3)

        * max(0,
        hours_for_qualified_family_leave_wages_provided_to_employees_covered_under_collective_bargaining_agreement_described_in_section_3131_e_3_A_iii_during_calendar_quarter)

credit_increase_for_collectively_bargained_contributions

Derived

source: 26 USC 3132(e)(1)

- name: credit_increase_for_collectively_bargained_contributions
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3132(e)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: shall be increased by so much of the sum of
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3132/e#pension_plan_contributions_allocated_to_qualified_family_leave_wages
            output: pension_plan_contributions_allocated_to_qualified_family_leave_wages
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3132/e#apprenticeship_program_contributions_allocated_to_qualified_family_leave_wages
            output: apprenticeship_program_contributions_allocated_to_qualified_family_leave_wages
            hash: sha256:local
  versions:
    - effective_from: '2021-04-01'
      formula: |-
        pension_plan_contributions_allocated_to_qualified_family_leave_wages
        + apprenticeship_program_contributions_allocated_to_qualified_family_leave_wages

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us/statute/26/3132/e/1 — In general · Axiom

In general

Official source

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

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

in view

Whole section

▸rulespec code

Shown source

statutes/26/3132/e.yaml

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

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Rules

pension_plan_contributions_allocated_to_qualified_family_leave_wages

Derived

source: 26 USC 3132(e)(2)(B)

- name: pension_plan_contributions_allocated_to_qualified_family_leave_wages
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3132(e)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: shall be the product of
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: >-
              pension contribution rate (as defined in section 3131(e)(2)), expressed as an hourly
              rate
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: >-
              number of hours for which qualified family leave wages were provided to employees
              covered under the collective bargaining agreement
  versions:
    - effective_from: '2021-04-01'
      formula: >-
        max(0, pension_contribution_rate_as_hourly_rate_defined_in_section_3131_e_2)

        * max(0,
        hours_for_qualified_family_leave_wages_provided_to_employees_covered_under_collective_bargaining_agreement_described_in_section_3131_e_2_A_iii_during_calendar_quarter)

apprenticeship_program_contributions_allocated_to_qualified_family_leave_wages

Derived

source: 26 USC 3132(e)(3)(B)

- name: apprenticeship_program_contributions_allocated_to_qualified_family_leave_wages
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3132(e)(3)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: shall be the product of
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: >-
              apprenticeship contribution rate (as defined in section 3131(e)(3)), expressed as an
              hourly rate
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: >-
              number of hours for which qualified family leave wages were provided to employees
              covered under the collective bargaining agreement
  versions:
    - effective_from: '2021-04-01'
      formula: >-
        max(0, apprenticeship_contribution_rate_as_hourly_rate_defined_in_section_3131_e_3)

        * max(0,
        hours_for_qualified_family_leave_wages_provided_to_employees_covered_under_collective_bargaining_agreement_described_in_section_3131_e_3_A_iii_during_calendar_quarter)

credit_increase_for_collectively_bargained_contributions

Derived

source: 26 USC 3132(e)(1)

- name: credit_increase_for_collectively_bargained_contributions
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3132(e)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: shall be increased by so much of the sum of
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3132/e#pension_plan_contributions_allocated_to_qualified_family_leave_wages
            output: pension_plan_contributions_allocated_to_qualified_family_leave_wages
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3132/e#apprenticeship_program_contributions_allocated_to_qualified_family_leave_wages
            output: apprenticeship_program_contributions_allocated_to_qualified_family_leave_wages
            hash: sha256:local
  versions:
    - effective_from: '2021-04-01'
      formula: |-
        pension_plan_contributions_allocated_to_qualified_family_leave_wages
        + apprenticeship_program_contributions_allocated_to_qualified_family_leave_wages