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Applicable employment taxes

Official source

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/26/3134/c.yaml

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Rules

section_3111_b_applicable_employment_tax_component

Derived

source: 26 USC 3134(c)(1)(A)

- name: section_3111_b_applicable_employment_tax_component
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3134(c)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3134
            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: '2021-01-01'
      formula: max(0, hospital_insurance_employer_tax)

gross_receipts_decline_threshold

Parameter

source: 26 USC 3134(c)(2)(A)(ii)(II)

- name: gross_receipts_decline_threshold
  kind: parameter
  dtype: Rate
  source: 26 USC 3134(c)(2)(A)(ii)(II)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3134
            excerpt: less than 80 percent
  versions:
    - effective_from: '2021-01-01'
      formula: '0.80'

severely_financially_distressed_gross_receipts_threshold

Parameter

source: 26 USC 3134(c)(3)(C)(ii)

- name: severely_financially_distressed_gross_receipts_threshold
  kind: parameter
  dtype: Rate
  source: 26 USC 3134(c)(3)(C)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3134
            excerpt: substituting "less than 10 percent" for "less than 80 percent"
  versions:
    - effective_from: '2021-01-01'
      formula: '0.10'

qualified_wages_large_employer_full_time_employee_threshold

Parameter

source: 26 USC 3134(c)(3)(A)

- name: qualified_wages_large_employer_full_time_employee_threshold
  kind: parameter
  dtype: Count
  source: 26 USC 3134(c)(3)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3134
            excerpt: greater than 500
  versions:
    - effective_from: '2021-01-01'
      formula: '500'

recovery_startup_business_average_annual_gross_receipts_limit

Parameter

source: 26 USC 3134(c)(5)(B)

- name: recovery_startup_business_average_annual_gross_receipts_limit
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 3134(c)(5)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3134
            excerpt: does not exceed $1,000,000
  versions:
    - effective_from: '2021-01-01'
      formula: '1000000'

recovery_startup_business_gross_receipts_period_taxable_years

Parameter

source: 26 USC 3134(c)(5)(B)

- name: recovery_startup_business_gross_receipts_period_taxable_years
  kind: parameter
  dtype: Count
  source: 26 USC 3134(c)(5)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3134
            excerpt: for the 3-taxable-year period
  versions:
    - effective_from: '2021-01-01'
      formula: '3'

default_health_plan_expense_allocation_properly_made

Derived

source: 26 USC 3134(c)(4)(B)(ii)

- name: default_health_plan_expense_allocation_properly_made
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3134(c)(4)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: default
          source:
            corpus_citation_path: us/statute/26/3134
            excerpt: Except as otherwise provided by the Secretary
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3134
            excerpt: pro rata among periods of coverage
  versions:
    - effective_from: '2021-01-01'
      formula: |-
        not secretary_otherwise_provides_health_plan_expense_allocation_method
        and health_plan_expense_allocation_made_pro_rata_among_periods_of_coverage

▸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/26/3134/c/1 — Applicable employment taxes · Axiom

Applicable employment taxes

Official source

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/26/3134/c.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3134/c; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

section_3111_b_applicable_employment_tax_component

Derived

source: 26 USC 3134(c)(1)(A)

- name: section_3111_b_applicable_employment_tax_component
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3134(c)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3134
            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: '2021-01-01'
      formula: max(0, hospital_insurance_employer_tax)

gross_receipts_decline_threshold

Parameter

source: 26 USC 3134(c)(2)(A)(ii)(II)

- name: gross_receipts_decline_threshold
  kind: parameter
  dtype: Rate
  source: 26 USC 3134(c)(2)(A)(ii)(II)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3134
            excerpt: less than 80 percent
  versions:
    - effective_from: '2021-01-01'
      formula: '0.80'

severely_financially_distressed_gross_receipts_threshold

Parameter

source: 26 USC 3134(c)(3)(C)(ii)

- name: severely_financially_distressed_gross_receipts_threshold
  kind: parameter
  dtype: Rate
  source: 26 USC 3134(c)(3)(C)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3134
            excerpt: substituting "less than 10 percent" for "less than 80 percent"
  versions:
    - effective_from: '2021-01-01'
      formula: '0.10'

qualified_wages_large_employer_full_time_employee_threshold

Parameter

source: 26 USC 3134(c)(3)(A)

- name: qualified_wages_large_employer_full_time_employee_threshold
  kind: parameter
  dtype: Count
  source: 26 USC 3134(c)(3)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3134
            excerpt: greater than 500
  versions:
    - effective_from: '2021-01-01'
      formula: '500'

recovery_startup_business_average_annual_gross_receipts_limit

Parameter

source: 26 USC 3134(c)(5)(B)

- name: recovery_startup_business_average_annual_gross_receipts_limit
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 3134(c)(5)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3134
            excerpt: does not exceed $1,000,000
  versions:
    - effective_from: '2021-01-01'
      formula: '1000000'

recovery_startup_business_gross_receipts_period_taxable_years

Parameter

source: 26 USC 3134(c)(5)(B)

- name: recovery_startup_business_gross_receipts_period_taxable_years
  kind: parameter
  dtype: Count
  source: 26 USC 3134(c)(5)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3134
            excerpt: for the 3-taxable-year period
  versions:
    - effective_from: '2021-01-01'
      formula: '3'

default_health_plan_expense_allocation_properly_made

Derived

source: 26 USC 3134(c)(4)(B)(ii)

- name: default_health_plan_expense_allocation_properly_made
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3134(c)(4)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: default
          source:
            corpus_citation_path: us/statute/26/3134
            excerpt: Except as otherwise provided by the Secretary
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3134
            excerpt: pro rata among periods of coverage
  versions:
    - effective_from: '2021-01-01'
      formula: |-
        not secretary_otherwise_provides_health_plan_expense_allocation_method
        and health_plan_expense_allocation_made_pro_rata_among_periods_of_coverage

▸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)