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us/statute/26/3133 — Special rule related to tax on employers · Axiom

Special rule related to tax on employers

8 rules1 of 2 subsections

Official source

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(a) In general

(a)In general∀ 8#

The credit allowed by section 3131 and the credit allowed by section 3132 shall each be increased by the amount of the taxes imposed by subsections (a) and (b) of section 3111 and section 3221(a) on qualified sick leave wages, or qualified family leave wages, for which credit is allowed under such section 3131 or 3132 (respectively).

(b)Denial of double benefit#

For denial of double benefit with respect to the credit increase under subsection (a), see sections 3131(f)(3) and 3132(f)(3).

in view

Whole section

Encodings · 8

employer_oasdi_tax_on_qualified_sick_leave_wages_for_section_3131_credit26 USC § 3133 (a) · derived

26 USC 3133(a)

name: employer_oasdi_tax_on_qualified_sick_leave_wages_for_section_3131_credit
kind: derived
entity: Employer
dtype: Money
period: Year
unit: USD
source: 26 USC 3133(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3133
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3111/a#employer_oasdi_excise_tax_rate
          output: employer_oasdi_excise_tax_rate
          hash: >-
            sha256:0bca2cb6ef64473e7a802903f3c3ffd0afb887c481303cad6d620b9b2159ef82
versions:
  - effective_from: '2021-04-01'
    formula: >-
      max(0,
      qualified_sick_leave_wages_subject_to_section_3111_a_tax_for_which_section_3131_credit_is_allowed)

      * employer_oasdi_excise_tax_rate

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employer_hospital_insurance_tax_on_qualified_sick_leave_wages_for_section_3131_credit26 USC § 3133 (a) · derived

26 USC 3133(a)

name: >-
  employer_hospital_insurance_tax_on_qualified_sick_leave_wages_for_section_3131_credit
kind: derived
entity: Employer
dtype: Money
period: Year
unit: USD
source: 26 USC 3133(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3133
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3111/b#hospital_insurance_employer_tax_rate
          output: hospital_insurance_employer_tax_rate
          hash: >-
            sha256:02cb26afb163a49113d15e8cea6adc2f2c8e82e67a2dc46b905950d39c2f198e
versions:
  - effective_from: '2021-04-01'
    formula: >-
      max(0,
      qualified_sick_leave_wages_subject_to_section_3111_b_tax_for_which_section_3131_credit_is_allowed)

      * hospital_insurance_employer_tax_rate

open in graph ↗

qualified_sick_leave_wages_credit_employment_tax_increase26 USC § 3133 (a) · derived

26 USC 3133(a)

name: qualified_sick_leave_wages_credit_employment_tax_increase
kind: derived
entity: Employer
dtype: Money
period: Year
unit: USD
source: 26 USC 3133(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3133
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3133/a#employer_oasdi_tax_on_qualified_sick_leave_wages_for_section_3131_credit
          output: >-
            employer_oasdi_tax_on_qualified_sick_leave_wages_for_section_3131_credit
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3133/a#employer_hospital_insurance_tax_on_qualified_sick_leave_wages_for_section_3131_credit
          output: >-
            employer_hospital_insurance_tax_on_qualified_sick_leave_wages_for_section_3131_credit
          hash: sha256:local
versions:
  - effective_from: '2021-04-01'
    formula: >-
      employer_oasdi_tax_on_qualified_sick_leave_wages_for_section_3131_credit

      +
      employer_hospital_insurance_tax_on_qualified_sick_leave_wages_for_section_3131_credit

      + max(0,
      tax_imposed_by_section_3221_a_on_qualified_sick_leave_wages_for_which_section_3131_credit_is_allowed)

open in graph ↗

qualified_sick_leave_wages_credit_with_employment_tax_increase26 USC § 3133 (a) · derived

26 USC 3133(a)

name: qualified_sick_leave_wages_credit_with_employment_tax_increase
kind: derived
entity: Employer
dtype: Money
period: Year
unit: USD
source: 26 USC 3133(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3133
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3131/a#qualified_sick_leave_wages_credit_against_applicable_employment_taxes
          output: >-
            qualified_sick_leave_wages_credit_against_applicable_employment_taxes
          hash: >-
            sha256:eb18d4a79c2902f4018ec4acfa89e326b6b86646355ace8ae4a89ab37c4f8aa9
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3133/a#qualified_sick_leave_wages_credit_employment_tax_increase
          output: qualified_sick_leave_wages_credit_employment_tax_increase
          hash: sha256:local
versions:
  - effective_from: '2021-04-01'
    formula: |-
      qualified_sick_leave_wages_credit_against_applicable_employment_taxes
      + qualified_sick_leave_wages_credit_employment_tax_increase

open in graph ↗

employer_oasdi_tax_on_qualified_family_leave_wages_for_section_3132_credit26 USC § 3133 (a) · derived

26 USC 3133(a)

name: employer_oasdi_tax_on_qualified_family_leave_wages_for_section_3132_credit
kind: derived
entity: Employer
dtype: Money
period: Year
unit: USD
source: 26 USC 3133(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3133
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3111/a#employer_oasdi_excise_tax_rate
          output: employer_oasdi_excise_tax_rate
          hash: >-
            sha256:0bca2cb6ef64473e7a802903f3c3ffd0afb887c481303cad6d620b9b2159ef82
versions:
  - effective_from: '2021-04-01'
    formula: >-
      max(0,
      qualified_family_leave_wages_subject_to_section_3111_a_tax_for_which_section_3132_credit_is_allowed)

      * employer_oasdi_excise_tax_rate

open in graph ↗

employer_hospital_insurance_tax_on_qualified_family_leave_wages_for_section_3132_credit26 USC § 3133 (a) · derived

26 USC 3133(a)

name: >-
  employer_hospital_insurance_tax_on_qualified_family_leave_wages_for_section_3132_credit
kind: derived
entity: Employer
dtype: Money
period: Year
unit: USD
source: 26 USC 3133(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3133
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3111/b#hospital_insurance_employer_tax_rate
          output: hospital_insurance_employer_tax_rate
          hash: >-
            sha256:02cb26afb163a49113d15e8cea6adc2f2c8e82e67a2dc46b905950d39c2f198e
versions:
  - effective_from: '2021-04-01'
    formula: >-
      max(0,
      qualified_family_leave_wages_subject_to_section_3111_b_tax_for_which_section_3132_credit_is_allowed)

      * hospital_insurance_employer_tax_rate

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qualified_family_leave_wages_credit_employment_tax_increase26 USC § 3133 (a) · derived

26 USC 3133(a)

name: qualified_family_leave_wages_credit_employment_tax_increase
kind: derived
entity: Employer
dtype: Money
period: Year
unit: USD
source: 26 USC 3133(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3133
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3133/a#employer_oasdi_tax_on_qualified_family_leave_wages_for_section_3132_credit
          output: >-
            employer_oasdi_tax_on_qualified_family_leave_wages_for_section_3132_credit
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3133/a#employer_hospital_insurance_tax_on_qualified_family_leave_wages_for_section_3132_credit
          output: >-
            employer_hospital_insurance_tax_on_qualified_family_leave_wages_for_section_3132_credit
          hash: sha256:local
versions:
  - effective_from: '2021-04-01'
    formula: >-
      employer_oasdi_tax_on_qualified_family_leave_wages_for_section_3132_credit

      +
      employer_hospital_insurance_tax_on_qualified_family_leave_wages_for_section_3132_credit

      + max(0,
      tax_imposed_by_section_3221_a_on_qualified_family_leave_wages_for_which_section_3132_credit_is_allowed)

open in graph ↗

qualified_family_leave_wages_credit_with_employment_tax_increase26 USC § 3133 (a) · derived

26 USC 3133(a)

name: qualified_family_leave_wages_credit_with_employment_tax_increase
kind: derived
entity: Employer
dtype: Money
period: Year
unit: USD
source: 26 USC 3133(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3133
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3132/a#qualified_family_leave_wages_credit_against_applicable_employment_taxes
          output: >-
            qualified_family_leave_wages_credit_against_applicable_employment_taxes
          hash: >-
            sha256:f249f97f60dad580a6e353f961a820960551254b821e267853fba2af34a1dfc2
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3133/a#qualified_family_leave_wages_credit_employment_tax_increase
          output: qualified_family_leave_wages_credit_employment_tax_increase
          hash: sha256:local
versions:
  - effective_from: '2021-04-01'
    formula: |-
      qualified_family_leave_wages_credit_against_applicable_employment_taxes
      + qualified_family_leave_wages_credit_employment_tax_increase

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▸rulespec code

Shown source

statutes/26/3133

Displaying the canonical repository encoding.

Rules

employer_oasdi_tax_on_qualified_sick_leave_wages_for_section_3131_credit

Derived(a) in text ↖

source: 26 USC 3133(a)

- name: employer_oasdi_tax_on_qualified_sick_leave_wages_for_section_3131_credit
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3133(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3133
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3111/a#employer_oasdi_excise_tax_rate
            output: employer_oasdi_excise_tax_rate
            hash: sha256:0bca2cb6ef64473e7a802903f3c3ffd0afb887c481303cad6d620b9b2159ef82
  versions:
    - effective_from: '2021-04-01'
      formula: >-
        max(0,
        qualified_sick_leave_wages_subject_to_section_3111_a_tax_for_which_section_3131_credit_is_allowed)

        * employer_oasdi_excise_tax_rate

employer_hospital_insurance_tax_on_qualified_sick_leave_wages_for_section_3131_credit

Derived(a) in text ↖

source: 26 USC 3133(a)

- name: employer_hospital_insurance_tax_on_qualified_sick_leave_wages_for_section_3131_credit
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3133(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3133
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3111/b#hospital_insurance_employer_tax_rate
            output: hospital_insurance_employer_tax_rate
            hash: sha256:02cb26afb163a49113d15e8cea6adc2f2c8e82e67a2dc46b905950d39c2f198e
  versions:
    - effective_from: '2021-04-01'
      formula: >-
        max(0,
        qualified_sick_leave_wages_subject_to_section_3111_b_tax_for_which_section_3131_credit_is_allowed)

        * hospital_insurance_employer_tax_rate

qualified_sick_leave_wages_credit_employment_tax_increase

Derived(a) in text ↖

source: 26 USC 3133(a)

- name: qualified_sick_leave_wages_credit_employment_tax_increase
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3133(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3133
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3133/a#employer_oasdi_tax_on_qualified_sick_leave_wages_for_section_3131_credit
            output: employer_oasdi_tax_on_qualified_sick_leave_wages_for_section_3131_credit
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3133/a#employer_hospital_insurance_tax_on_qualified_sick_leave_wages_for_section_3131_credit
            output: employer_hospital_insurance_tax_on_qualified_sick_leave_wages_for_section_3131_credit
            hash: sha256:local
  versions:
    - effective_from: '2021-04-01'
      formula: >-
        employer_oasdi_tax_on_qualified_sick_leave_wages_for_section_3131_credit

        + employer_hospital_insurance_tax_on_qualified_sick_leave_wages_for_section_3131_credit

        + max(0,
        tax_imposed_by_section_3221_a_on_qualified_sick_leave_wages_for_which_section_3131_credit_is_allowed)

qualified_sick_leave_wages_credit_with_employment_tax_increase

Derived(a) in text ↖

source: 26 USC 3133(a)

- name: qualified_sick_leave_wages_credit_with_employment_tax_increase
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3133(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3133
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3131/a#qualified_sick_leave_wages_credit_against_applicable_employment_taxes
            output: qualified_sick_leave_wages_credit_against_applicable_employment_taxes
            hash: sha256:eb18d4a79c2902f4018ec4acfa89e326b6b86646355ace8ae4a89ab37c4f8aa9
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3133/a#qualified_sick_leave_wages_credit_employment_tax_increase
            output: qualified_sick_leave_wages_credit_employment_tax_increase
            hash: sha256:local
  versions:
    - effective_from: '2021-04-01'
      formula: |-
        qualified_sick_leave_wages_credit_against_applicable_employment_taxes
        + qualified_sick_leave_wages_credit_employment_tax_increase

employer_oasdi_tax_on_qualified_family_leave_wages_for_section_3132_credit

Derived(a) in text ↖

source: 26 USC 3133(a)

- name: employer_oasdi_tax_on_qualified_family_leave_wages_for_section_3132_credit
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3133(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3133
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3111/a#employer_oasdi_excise_tax_rate
            output: employer_oasdi_excise_tax_rate
            hash: sha256:0bca2cb6ef64473e7a802903f3c3ffd0afb887c481303cad6d620b9b2159ef82
  versions:
    - effective_from: '2021-04-01'
      formula: >-
        max(0,
        qualified_family_leave_wages_subject_to_section_3111_a_tax_for_which_section_3132_credit_is_allowed)

        * employer_oasdi_excise_tax_rate

employer_hospital_insurance_tax_on_qualified_family_leave_wages_for_section_3132_credit

Derived(a) in text ↖

source: 26 USC 3133(a)

- name: employer_hospital_insurance_tax_on_qualified_family_leave_wages_for_section_3132_credit
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3133(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3133
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3111/b#hospital_insurance_employer_tax_rate
            output: hospital_insurance_employer_tax_rate
            hash: sha256:02cb26afb163a49113d15e8cea6adc2f2c8e82e67a2dc46b905950d39c2f198e
  versions:
    - effective_from: '2021-04-01'
      formula: >-
        max(0,
        qualified_family_leave_wages_subject_to_section_3111_b_tax_for_which_section_3132_credit_is_allowed)

        * hospital_insurance_employer_tax_rate

qualified_family_leave_wages_credit_employment_tax_increase

Derived(a) in text ↖

source: 26 USC 3133(a)

- name: qualified_family_leave_wages_credit_employment_tax_increase
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3133(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3133
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3133/a#employer_oasdi_tax_on_qualified_family_leave_wages_for_section_3132_credit
            output: employer_oasdi_tax_on_qualified_family_leave_wages_for_section_3132_credit
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3133/a#employer_hospital_insurance_tax_on_qualified_family_leave_wages_for_section_3132_credit
            output: >-
              employer_hospital_insurance_tax_on_qualified_family_leave_wages_for_section_3132_credit
            hash: sha256:local
  versions:
    - effective_from: '2021-04-01'
      formula: >-
        employer_oasdi_tax_on_qualified_family_leave_wages_for_section_3132_credit

        + employer_hospital_insurance_tax_on_qualified_family_leave_wages_for_section_3132_credit

        + max(0,
        tax_imposed_by_section_3221_a_on_qualified_family_leave_wages_for_which_section_3132_credit_is_allowed)

qualified_family_leave_wages_credit_with_employment_tax_increase

Derived(a) in text ↖

source: 26 USC 3133(a)

- name: qualified_family_leave_wages_credit_with_employment_tax_increase
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3133(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3133
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3132/a#qualified_family_leave_wages_credit_against_applicable_employment_taxes
            output: qualified_family_leave_wages_credit_against_applicable_employment_taxes
            hash: sha256:f249f97f60dad580a6e353f961a820960551254b821e267853fba2af34a1dfc2
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3133/a#qualified_family_leave_wages_credit_employment_tax_increase
            output: qualified_family_leave_wages_credit_employment_tax_increase
            hash: sha256:local
  versions:
    - effective_from: '2021-04-01'
      formula: |-
        qualified_family_leave_wages_credit_against_applicable_employment_taxes
        + qualified_family_leave_wages_credit_employment_tax_increase

▸citations (6)

References

This rule cites 6 other rules.

26 USC § 3131inferredUS Federal › Statutes › Title 26 › § 3131
26 USC § 3132inferredUS Federal › Statutes › Title 26 › § 3132
26 USC § 3111inferredUS Federal › Statutes › Title 26 › § 3111
26 USC § 3221 (a)inferredUS Federal › Statutes › Title 26 › § 3221 › (a)
26 USC § 3131inferredUS Federal › Statutes › Title 26 › § 3131
26 USC § 3131 (f)(3)inferredUS Federal › Statutes › Title 26 › § 3131 › (f)(3)