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Certain governmental employers

3 rules0 of 2 subsections

(1) In general

(1)In general#

This credit shall not apply to the Government of the United States, the government of any State or political subdivision thereof, or any agency or instrumentality of any of the foregoing.

(2)Exception#

Paragraph (1) shall not apply to—

(A) any organization described in section 501(c)(1) and exempt from tax under section 501(a), or

(B) any entity described in paragraph (1) if— (i) such entity is a college or university, or (ii) the principal purpose or function of such entity is providing medical or hospital care. In the case of any entity described in subparagraph (B), such entity shall be treated as satisfying the requirements of subsection (c)(2)(A)(i).

in view

Whole section

Encodings · 3

governmental_employer_described_in_paragraph_126 USC § 3134 (f) · derived

26 USC 3134(f)(1)

name: governmental_employer_described_in_paragraph_1
kind: derived
entity: Employer
dtype: Judgment
period: Year
source: 26 USC 3134(f)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3134
versions:
  - effective_from: '2021-01-01'
    formula: |-
      employer_is_government_of_united_states
      or employer_is_government_of_state_or_political_subdivision
      or employer_is_agency_or_instrumentality_of_foregoing_government

open in graph ↗

college_or_medical_care_entity_exception_to_governmental_employer_exclusion26 USC § 3134 (f) · derived

26 USC 3134(f)(2)(B)

name: college_or_medical_care_entity_exception_to_governmental_employer_exclusion
kind: derived
entity: Employer
dtype: Judgment
period: Year
source: 26 USC 3134(f)(2)(B)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3134
versions:
  - effective_from: '2021-01-01'
    formula: >-
      governmental_employer_described_in_paragraph_1

      and (employer_is_college_or_university

      or
      employer_principal_purpose_or_function_is_providing_medical_or_hospital_care)

open in graph ↗

subparagraph_b_entity_treated_as_satisfying_subsection_c_requirement26 USC § 3134 (f) · derived

26 USC 3134(f)(2), flush sentence

name: subparagraph_b_entity_treated_as_satisfying_subsection_c_requirement
kind: derived
entity: Employer
dtype: Judgment
period: Year
source: 26 USC 3134(f)(2), flush sentence
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3134
versions:
  - effective_from: '2021-01-01'
    formula: >-
      governmental_employer_described_in_paragraph_1

      and (employer_is_college_or_university

      or
      employer_principal_purpose_or_function_is_providing_medical_or_hospital_care)

open in graph ↗

▸rulespec code

Shown source

statutes/26/3134/f.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

governmental_employer_described_in_paragraph_1

Derived

source: 26 USC 3134(f)(1)

- name: governmental_employer_described_in_paragraph_1
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3134(f)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3134
  versions:
    - effective_from: '2021-01-01'
      formula: |-
        employer_is_government_of_united_states
        or employer_is_government_of_state_or_political_subdivision
        or employer_is_agency_or_instrumentality_of_foregoing_government

college_or_medical_care_entity_exception_to_governmental_employer_exclusion

Derived

source: 26 USC 3134(f)(2)(B)

- name: college_or_medical_care_entity_exception_to_governmental_employer_exclusion
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3134(f)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3134
  versions:
    - effective_from: '2021-01-01'
      formula: |-
        governmental_employer_described_in_paragraph_1
        and (employer_is_college_or_university
        or employer_principal_purpose_or_function_is_providing_medical_or_hospital_care)

subparagraph_b_entity_treated_as_satisfying_subsection_c_requirement

Derived

source: 26 USC 3134(f)(2), flush sentence

- name: subparagraph_b_entity_treated_as_satisfying_subsection_c_requirement
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3134(f)(2), flush sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3134
  versions:
    - effective_from: '2021-01-01'
      formula: |-
        governmental_employer_described_in_paragraph_1
        and (employer_is_college_or_university
        or employer_principal_purpose_or_function_is_providing_medical_or_hospital_care)

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 501 (c)(1)inferredUS Federal › Statutes › Title 26 › § 501 › (c)(1)
26 USC § 501 (a)inferredUS Federal › Statutes › Title 26 › § 501 › (a)

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us/statute/26/3134/f — Certain governmental employers · Axiom

Certain governmental employers

3 rules0 of 2 subsections

Official source

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(1) In general

(1)In general#

This credit shall not apply to the Government of the United States, the government of any State or political subdivision thereof, or any agency or instrumentality of any of the foregoing.

(2)Exception#

Paragraph (1) shall not apply to—

(A) any organization described in section 501(c)(1) and exempt from tax under section 501(a), or

in view

Whole section

Encodings · 3

governmental_employer_described_in_paragraph_126 USC § 3134 (f) · derived

26 USC 3134(f)(1)

name: governmental_employer_described_in_paragraph_1
kind: derived
entity: Employer
dtype: Judgment
period: Year
source: 26 USC 3134(f)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3134
versions:
  - effective_from: '2021-01-01'
    formula: |-
      employer_is_government_of_united_states
      or employer_is_government_of_state_or_political_subdivision
      or employer_is_agency_or_instrumentality_of_foregoing_government

open in graph ↗

college_or_medical_care_entity_exception_to_governmental_employer_exclusion26 USC § 3134 (f) · derived

26 USC 3134(f)(2)(B)

name: college_or_medical_care_entity_exception_to_governmental_employer_exclusion
kind: derived
entity: Employer
dtype: Judgment
period: Year
source: 26 USC 3134(f)(2)(B)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3134
versions:
  - effective_from: '2021-01-01'
    formula: >-
      governmental_employer_described_in_paragraph_1

      and (employer_is_college_or_university

      or
      employer_principal_purpose_or_function_is_providing_medical_or_hospital_care)

open in graph ↗

subparagraph_b_entity_treated_as_satisfying_subsection_c_requirement26 USC § 3134 (f) · derived

26 USC 3134(f)(2), flush sentence

name: subparagraph_b_entity_treated_as_satisfying_subsection_c_requirement
kind: derived
entity: Employer
dtype: Judgment
period: Year
source: 26 USC 3134(f)(2), flush sentence
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3134
versions:
  - effective_from: '2021-01-01'
    formula: >-
      governmental_employer_described_in_paragraph_1

      and (employer_is_college_or_university

      or
      employer_principal_purpose_or_function_is_providing_medical_or_hospital_care)

open in graph ↗

▸rulespec code

Shown source

statutes/26/3134/f.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

governmental_employer_described_in_paragraph_1

Derived

source: 26 USC 3134(f)(1)

- name: governmental_employer_described_in_paragraph_1
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3134(f)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3134
  versions:
    - effective_from: '2021-01-01'
      formula: |-
        employer_is_government_of_united_states
        or employer_is_government_of_state_or_political_subdivision
        or employer_is_agency_or_instrumentality_of_foregoing_government

college_or_medical_care_entity_exception_to_governmental_employer_exclusion

Derived

source: 26 USC 3134(f)(2)(B)

- name: college_or_medical_care_entity_exception_to_governmental_employer_exclusion
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3134(f)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3134
  versions:
    - effective_from: '2021-01-01'
      formula: |-
        governmental_employer_described_in_paragraph_1
        and (employer_is_college_or_university
        or employer_principal_purpose_or_function_is_providing_medical_or_hospital_care)

subparagraph_b_entity_treated_as_satisfying_subsection_c_requirement

Derived

source: 26 USC 3134(f)(2), flush sentence

- name: subparagraph_b_entity_treated_as_satisfying_subsection_c_requirement
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3134(f)(2), flush sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3134
  versions:
    - effective_from: '2021-01-01'
      formula: |-
        governmental_employer_described_in_paragraph_1
        and (employer_is_college_or_university
        or employer_principal_purpose_or_function_is_providing_medical_or_hospital_care)

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 501 (c)(1)inferredUS Federal › Statutes › Title 26 › § 501 › (c)(1)
26 USC § 501 (a)inferredUS Federal › Statutes › Title 26 › § 501 › (a)