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Applicable employment taxes

Official source

For purposes of this section, the term “applicable employment taxes” means the following:

(A) The taxes imposed under section 3111(b).

(B) So much of the taxes imposed under section 3221(a) as are attributable to the rate in effect under section 3111(b).

in view

Whole section

▸rulespec code

Shown source

statutes/26/3132/f.yaml

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Rules

section_3111_b_applicable_employment_tax_component

Derived

source: 26 USC 3132(f)(1)(A)

- name: section_3111_b_applicable_employment_tax_component
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3132(f)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3132
            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: '2021-04-01'
      formula: max(0, hospital_insurance_employer_tax)

elected_out_qualified_family_leave_wages

Derived

source: 26 USC 3132(f)(4)

- name: elected_out_qualified_family_leave_wages
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3132(f)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: >-
              so much of the qualified family leave wages paid by an eligible employer as such
              employer elects ... to not take into account
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3132/c#qualified_family_leave_wages
            output: qualified_family_leave_wages
            hash: sha256:b82c4c11b811ce6aa08533624caada517c92636f3f25f60f67628eb6551f432c
  versions:
    - effective_from: '2021-04-01'
      formula: |-
        min(
          max(0, qualified_family_leave_wages),
          max(0, qualified_family_leave_wages_employer_elects_not_to_take_into_account)
        )

qualified_family_leave_wages_after_employer_election

Derived

source: 26 USC 3132(f)(4)

- name: qualified_family_leave_wages_after_employer_election
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3132(f)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: >-
              This section shall not apply to so much of the qualified family leave wages ... as
              such employer elects
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3132/c#qualified_family_leave_wages
            output: qualified_family_leave_wages
            hash: sha256:b82c4c11b811ce6aa08533624caada517c92636f3f25f60f67628eb6551f432c
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3132/f#elected_out_qualified_family_leave_wages
            output: elected_out_qualified_family_leave_wages
            hash: sha256:local
  versions:
    - effective_from: '2021-04-01'
      formula: |-
        max(
          0,
          qualified_family_leave_wages
          - elected_out_qualified_family_leave_wages
        )

employer_gross_income_increase_for_section_3132_credit

Derived

source: 26 USC 3132(f)(3), first sentence

- name: employer_gross_income_increase_for_section_3132_credit
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3132(f)(3), first sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: the gross income of the employer ... shall be increased by the amount of such credit
  versions:
    - effective_from: '2021-04-01'
      formula: max(0, credit_allowed_under_section_3132_for_calendar_quarter_in_taxable_year)

wages_taken_into_account_for_section_3132_credit_excluded_from_listed_credits

Derived

source: 26 USC 3132(f)(3), second sentence

- name: wages_taken_into_account_for_section_3132_credit_excluded_from_listed_credits
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3132(f)(3), second sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3132
            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, 3131, and 3134.
  versions:
    - effective_from: '2021-04-01'
      formula: max(0, wages_taken_into_account_in_determining_section_3132_credit)

section_3132_credit_reduction_for_cares_act_or_section_41_credit

Derived

source: 26 USC 3132(f)(3), third sentence

- name: section_3132_credit_reduction_for_cares_act_or_section_41_credit
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3132(f)(3), third sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3132
            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: '2021-04-01'
      formula: >-
        max(0,
        portion_of_cares_act_section_2301_or_section_41_credit_attributable_to_wages_taken_into_account_under_section_3132)

assessment_limitation_minimum_years_after_later_return_date

Parameter

source: 26 USC 3132(f)(6)

- name: assessment_limitation_minimum_years_after_later_return_date
  kind: parameter
  dtype: Integer
  source: 26 USC 3132(f)(6)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: 5 years after the later of
  versions:
    - effective_from: '2021-04-01'
      formula: '5'

qualified_family_leave_wages_preserved_by_unforgiven_ppp_loan_rule

Derived

source: 26 USC 3132(f)(7)(B)

- name: qualified_family_leave_wages_preserved_by_unforgiven_ppp_loan_rule
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3132(f)(7)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: >-
              payroll costs paid during the covered period shall not fail to be treated as qualified
              family leave wages ... to the extent that
  versions:
    - effective_from: '2021-04-01'
      formula: |-
        min(
          max(0, qualified_family_leave_wages_taken_into_account_as_payroll_costs_for_covered_small_business_act_loan),
          max(
            0,
            payroll_costs_paid_during_covered_period_for_covered_small_business_act_7_a_37_loan_not_forgiven_by_decision
            + payroll_costs_paid_during_covered_period_for_covered_small_business_act_7a_loan_not_forgiven_by_decision
          )
        )

qualified_family_leave_wages_disallowed_by_program_coordination

Derived

source: 26 USC 3132(f)(7)

- name: qualified_family_leave_wages_disallowed_by_program_coordination
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3132(f)(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: >-
              This section shall not apply to so much of the qualified family leave wages ... as are
              taken into account as payroll costs
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3132/f#qualified_family_leave_wages_preserved_by_unforgiven_ppp_loan_rule
            output: qualified_family_leave_wages_preserved_by_unforgiven_ppp_loan_rule
            hash: sha256:local
  versions:
    - effective_from: '2021-04-01'
      formula: |-
        max(
          0,
          max(0, qualified_family_leave_wages_taken_into_account_as_payroll_costs_for_covered_small_business_act_loan)
          - qualified_family_leave_wages_preserved_by_unforgiven_ppp_loan_rule
          + max(0, qualified_family_leave_wages_taken_into_account_as_payroll_costs_for_hard_hit_small_businesses_nonprofits_and_venues_grant)
          + max(0, qualified_family_leave_wages_taken_into_account_as_payroll_costs_for_restaurant_revitalization_grant)
        )

▸citations (3)

References

This rule cites 3 other rules.

26 USC § 3111 (b)inferredUS Federal › Statutes › Title 26 › § 3111 › (b)
26 USC § 3221 (a)inferredUS Federal › Statutes › Title 26 › § 3221 › (a)
26 USC § 3111 (b)inferredUS Federal › Statutes › Title 26 › § 3111 › (b)

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us/statute/26/3132/f/1 — Applicable employment taxes · Axiom

Applicable employment taxes

Official source

For purposes of this section, the term “applicable employment taxes” means the following:

(A) The taxes imposed under section 3111(b).

(B) So much of the taxes imposed under section 3221(a) as are attributable to the rate in effect under section 3111(b).

in view

Whole section

▸rulespec code

Shown source

statutes/26/3132/f.yaml

Displaying the canonical repository encoding.

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

View on GitHub

Rules

section_3111_b_applicable_employment_tax_component

Derived

source: 26 USC 3132(f)(1)(A)

- name: section_3111_b_applicable_employment_tax_component
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3132(f)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3132
            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: '2021-04-01'
      formula: max(0, hospital_insurance_employer_tax)

elected_out_qualified_family_leave_wages

Derived

source: 26 USC 3132(f)(4)

- name: elected_out_qualified_family_leave_wages
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3132(f)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: >-
              so much of the qualified family leave wages paid by an eligible employer as such
              employer elects ... to not take into account
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3132/c#qualified_family_leave_wages
            output: qualified_family_leave_wages
            hash: sha256:b82c4c11b811ce6aa08533624caada517c92636f3f25f60f67628eb6551f432c
  versions:
    - effective_from: '2021-04-01'
      formula: |-
        min(
          max(0, qualified_family_leave_wages),
          max(0, qualified_family_leave_wages_employer_elects_not_to_take_into_account)
        )

qualified_family_leave_wages_after_employer_election

Derived

source: 26 USC 3132(f)(4)

- name: qualified_family_leave_wages_after_employer_election
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3132(f)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: >-
              This section shall not apply to so much of the qualified family leave wages ... as
              such employer elects
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3132/c#qualified_family_leave_wages
            output: qualified_family_leave_wages
            hash: sha256:b82c4c11b811ce6aa08533624caada517c92636f3f25f60f67628eb6551f432c
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3132/f#elected_out_qualified_family_leave_wages
            output: elected_out_qualified_family_leave_wages
            hash: sha256:local
  versions:
    - effective_from: '2021-04-01'
      formula: |-
        max(
          0,
          qualified_family_leave_wages
          - elected_out_qualified_family_leave_wages
        )

employer_gross_income_increase_for_section_3132_credit

Derived

source: 26 USC 3132(f)(3), first sentence

- name: employer_gross_income_increase_for_section_3132_credit
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3132(f)(3), first sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: the gross income of the employer ... shall be increased by the amount of such credit
  versions:
    - effective_from: '2021-04-01'
      formula: max(0, credit_allowed_under_section_3132_for_calendar_quarter_in_taxable_year)

wages_taken_into_account_for_section_3132_credit_excluded_from_listed_credits

Derived

source: 26 USC 3132(f)(3), second sentence

- name: wages_taken_into_account_for_section_3132_credit_excluded_from_listed_credits
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3132(f)(3), second sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3132
            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, 3131, and 3134.
  versions:
    - effective_from: '2021-04-01'
      formula: max(0, wages_taken_into_account_in_determining_section_3132_credit)

section_3132_credit_reduction_for_cares_act_or_section_41_credit

Derived

source: 26 USC 3132(f)(3), third sentence

- name: section_3132_credit_reduction_for_cares_act_or_section_41_credit
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3132(f)(3), third sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3132
            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: '2021-04-01'
      formula: >-
        max(0,
        portion_of_cares_act_section_2301_or_section_41_credit_attributable_to_wages_taken_into_account_under_section_3132)

assessment_limitation_minimum_years_after_later_return_date

Parameter

source: 26 USC 3132(f)(6)

- name: assessment_limitation_minimum_years_after_later_return_date
  kind: parameter
  dtype: Integer
  source: 26 USC 3132(f)(6)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: 5 years after the later of
  versions:
    - effective_from: '2021-04-01'
      formula: '5'

qualified_family_leave_wages_preserved_by_unforgiven_ppp_loan_rule

Derived

source: 26 USC 3132(f)(7)(B)

- name: qualified_family_leave_wages_preserved_by_unforgiven_ppp_loan_rule
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3132(f)(7)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: >-
              payroll costs paid during the covered period shall not fail to be treated as qualified
              family leave wages ... to the extent that
  versions:
    - effective_from: '2021-04-01'
      formula: |-
        min(
          max(0, qualified_family_leave_wages_taken_into_account_as_payroll_costs_for_covered_small_business_act_loan),
          max(
            0,
            payroll_costs_paid_during_covered_period_for_covered_small_business_act_7_a_37_loan_not_forgiven_by_decision
            + payroll_costs_paid_during_covered_period_for_covered_small_business_act_7a_loan_not_forgiven_by_decision
          )
        )

qualified_family_leave_wages_disallowed_by_program_coordination

Derived

source: 26 USC 3132(f)(7)

- name: qualified_family_leave_wages_disallowed_by_program_coordination
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3132(f)(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: >-
              This section shall not apply to so much of the qualified family leave wages ... as are
              taken into account as payroll costs
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3132/f#qualified_family_leave_wages_preserved_by_unforgiven_ppp_loan_rule
            output: qualified_family_leave_wages_preserved_by_unforgiven_ppp_loan_rule
            hash: sha256:local
  versions:
    - effective_from: '2021-04-01'
      formula: |-
        max(
          0,
          max(0, qualified_family_leave_wages_taken_into_account_as_payroll_costs_for_covered_small_business_act_loan)
          - qualified_family_leave_wages_preserved_by_unforgiven_ppp_loan_rule
          + max(0, qualified_family_leave_wages_taken_into_account_as_payroll_costs_for_hard_hit_small_businesses_nonprofits_and_venues_grant)
          + max(0, qualified_family_leave_wages_taken_into_account_as_payroll_costs_for_restaurant_revitalization_grant)
        )

▸citations (3)

References

This rule cites 3 other rules.

26 USC § 3111 (b)inferredUS Federal › Statutes › Title 26 › § 3111 › (b)
26 USC § 3221 (a)inferredUS Federal › Statutes › Title 26 › § 3221 › (a)
26 USC § 3111 (b)inferredUS Federal › Statutes › Title 26 › § 3111 › (b)