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Special rule for certain taxable group-term life insurance benefits

2 rulesAll 2 subsections

(1) In general

(1)In general∀ 1#

In the case of any payment for group-term life insurance to which this subsection applies—

(A) subsection (a) shall not apply,

(B) the employer shall separately include on the statement required under section 6051— (i) the portion of the compensation which consists of payments for group-term life insurance to which this subsection applies, and (ii) the amount of the tax imposed by section 3201 on such payments, and

(2)Benefits to which subsection applies∀ 2#

This subsection shall apply to any payment for group-term life insurance to the extent—

(A) such payment constitutes compensation, and

(B) such payment is for coverage for periods during which an employment relationship no longer exists between the employee and the employer.

in view

Whole section

Encodings · 2

group_term_life_insurance_special_rule_applies26 USC § 3202 (d) (2) · derived

26 USC 3202(d)(2)

name: group_term_life_insurance_special_rule_applies
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3202(d)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3202
          excerpt: any payment for group-term life insurance
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3202
          excerpt: such payment constitutes compensation
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3202
          excerpt: >-
            coverage for periods during which an employment relationship no
            longer exists
versions:
  - effective_from: '1990-01-01'
    formula: >-
      payment_is_for_group_term_life_insurance

      and payment_constitutes_compensation

      and
      payment_is_for_coverage_for_periods_after_employment_relationship_no_longer_exists

open in graph ↗

subsection_a_collection_rule_inapplicable_to_group_term_life_payment26 USC § 3202 (d) (1)(2) · derived

26 USC 3202(d)(1)(A), 3202(d)(2)

name: subsection_a_collection_rule_inapplicable_to_group_term_life_payment
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3202(d)(1)(A), 3202(d)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3202
          excerpt: subsection (a) shall not apply
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3202#group_term_life_insurance_special_rule_applies
          output: group_term_life_insurance_special_rule_applies
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: group_term_life_insurance_special_rule_applies

open in graph ↗

▸rulespec code

Shown source

statutes/26/3202.yaml

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This encoding covers the parent provision us/statute/26/3202; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

tip_statement_low_total_threshold_amount

Parameter

source: 26 USC 3202(a)

- name: tip_statement_low_total_threshold_amount
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 3202(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3202
            excerpt: is less than $20
  versions:
    - effective_from: '1990-01-01'
      formula: '20'

monthly_tip_collection_deadline_day

Parameter

source: 26 USC 3202(c)(1)

- name: monthly_tip_collection_deadline_day
  kind: parameter
  dtype: Integer
  source: 26 USC 3202(c)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3202
            excerpt: before the close of the 10th day following the calendar month
  versions:
    - effective_from: '1990-01-01'
      formula: '10'

quarterly_tip_collection_deadline_day

Parameter

source: 26 USC 3202(c)(1)

- name: quarterly_tip_collection_deadline_day
  kind: parameter
  dtype: Integer
  source: 26 USC 3202(c)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3202
            excerpt: the 30th day following the quarter
  versions:
    - effective_from: '1990-01-01'
      formula: '30'

monthly_tip_employee_excess_furnishing_deadline_day

Parameter

source: 26 USC 3202(c)(2)

- name: monthly_tip_employee_excess_furnishing_deadline_day
  kind: parameter
  dtype: Integer
  source: 26 USC 3202(c)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3202
            excerpt: on or before the 10th day of the following month
  versions:
    - effective_from: '1990-01-01'
      formula: '10'

quarterly_tip_employee_excess_furnishing_deadline_day

Parameter

source: 26 USC 3202(c)(2)

- name: quarterly_tip_employee_excess_furnishing_deadline_day
  kind: parameter
  dtype: Integer
  source: 26 USC 3202(c)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3202
            excerpt: on or before the 30th day of the following quarter
  versions:
    - effective_from: '1990-01-01'
      formula: '30'

quarterly_tip_adjustment_window_days

Parameter

source: 26 USC 3202(c)(3)(C)

- name: quarterly_tip_adjustment_window_days
  kind: parameter
  dtype: Integer
  source: 26 USC 3202(c)(3)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3202
            excerpt: during such quarter (and within 30 days thereafter)
  versions:
    - effective_from: '1990-01-01'
      formula: '30'

employer_section_3201_tax_payment_liability

Derived

source: 26 USC 3202(b)

- name: employer_section_3201_tax_payment_liability
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3202(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3202
            excerpt: >-
              Every employer required under subsection (a) to deduct the tax shall be liable for the
              payment of such tax
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if employer_required_to_deduct_tax: max(0,
        tax_required_to_deduct_from_employee_compensation) else: 0

employer_indemnified_section_3201_tax_payment_amount

Derived

source: 26 USC 3202(b)

- name: employer_indemnified_section_3201_tax_payment_amount
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3202(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3202
            excerpt: shall not be liable to any person for the amount of any such payment
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if employer_required_to_deduct_tax: max(0,
        amount_of_section_3201_tax_payment_made_by_employer) else: 0

group_term_life_insurance_special_rule_applies

Derived(2) in text ↖

source: 26 USC 3202(d)(2)

- name: group_term_life_insurance_special_rule_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3202(d)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3202
            excerpt: any payment for group-term life insurance
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3202
            excerpt: such payment constitutes compensation
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3202
            excerpt: coverage for periods during which an employment relationship no longer exists
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        payment_is_for_group_term_life_insurance
        and payment_constitutes_compensation
        and payment_is_for_coverage_for_periods_after_employment_relationship_no_longer_exists

subsection_a_collection_rule_inapplicable_to_group_term_life_payment

Derived(1) in text ↖

source: 26 USC 3202(d)(1)(A), 3202(d)(2)

- name: subsection_a_collection_rule_inapplicable_to_group_term_life_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3202(d)(1)(A), 3202(d)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3202
            excerpt: subsection (a) shall not apply
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3202#group_term_life_insurance_special_rule_applies
            output: group_term_life_insurance_special_rule_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: group_term_life_insurance_special_rule_applies

▸citations (3)

References

This rule cites 3 other rules.

26 USC § 6051inferredUS Federal › Statutes › Title 26 › § 6051
26 USC § 3201inferredUS Federal › Statutes › Title 26 › § 3201
26 USC § 3201inferredUS Federal › Statutes › Title 26 › § 3201

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us/statute/26/3202/d — Special rule for certain taxable group-term life insurance benefits · Axiom

Special rule for certain taxable group-term life insurance benefits

2 rulesAll 2 subsections

Official source

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(1) In general

(1)In general∀ 1#

In the case of any payment for group-term life insurance to which this subsection applies—

(A) subsection (a) shall not apply,

(2)Benefits to which subsection applies∀ 2#

This subsection shall apply to any payment for group-term life insurance to the extent—

(A) such payment constitutes compensation, and

(B) such payment is for coverage for periods during which an employment relationship no longer exists between the employee and the employer.

in view

Whole section

Encodings · 2

group_term_life_insurance_special_rule_applies26 USC § 3202 (d) (2) · derived

26 USC 3202(d)(2)

name: group_term_life_insurance_special_rule_applies
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3202(d)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3202
          excerpt: any payment for group-term life insurance
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3202
          excerpt: such payment constitutes compensation
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3202
          excerpt: >-
            coverage for periods during which an employment relationship no
            longer exists
versions:
  - effective_from: '1990-01-01'
    formula: >-
      payment_is_for_group_term_life_insurance

      and payment_constitutes_compensation

      and
      payment_is_for_coverage_for_periods_after_employment_relationship_no_longer_exists

open in graph ↗

subsection_a_collection_rule_inapplicable_to_group_term_life_payment26 USC § 3202 (d) (1)(2) · derived

26 USC 3202(d)(1)(A), 3202(d)(2)

name: subsection_a_collection_rule_inapplicable_to_group_term_life_payment
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3202(d)(1)(A), 3202(d)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3202
          excerpt: subsection (a) shall not apply
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3202#group_term_life_insurance_special_rule_applies
          output: group_term_life_insurance_special_rule_applies
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: group_term_life_insurance_special_rule_applies

open in graph ↗

▸rulespec code

Shown source

statutes/26/3202.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3202; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

tip_statement_low_total_threshold_amount

Parameter

source: 26 USC 3202(a)

- name: tip_statement_low_total_threshold_amount
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 3202(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3202
            excerpt: is less than $20
  versions:
    - effective_from: '1990-01-01'
      formula: '20'

monthly_tip_collection_deadline_day

Parameter

source: 26 USC 3202(c)(1)

- name: monthly_tip_collection_deadline_day
  kind: parameter
  dtype: Integer
  source: 26 USC 3202(c)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3202
            excerpt: before the close of the 10th day following the calendar month
  versions:
    - effective_from: '1990-01-01'
      formula: '10'

quarterly_tip_collection_deadline_day

Parameter

source: 26 USC 3202(c)(1)

- name: quarterly_tip_collection_deadline_day
  kind: parameter
  dtype: Integer
  source: 26 USC 3202(c)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3202
            excerpt: the 30th day following the quarter
  versions:
    - effective_from: '1990-01-01'
      formula: '30'

monthly_tip_employee_excess_furnishing_deadline_day

Parameter

source: 26 USC 3202(c)(2)

- name: monthly_tip_employee_excess_furnishing_deadline_day
  kind: parameter
  dtype: Integer
  source: 26 USC 3202(c)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3202
            excerpt: on or before the 10th day of the following month
  versions:
    - effective_from: '1990-01-01'
      formula: '10'

quarterly_tip_employee_excess_furnishing_deadline_day

Parameter

source: 26 USC 3202(c)(2)

- name: quarterly_tip_employee_excess_furnishing_deadline_day
  kind: parameter
  dtype: Integer
  source: 26 USC 3202(c)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3202
            excerpt: on or before the 30th day of the following quarter
  versions:
    - effective_from: '1990-01-01'
      formula: '30'

quarterly_tip_adjustment_window_days

Parameter

source: 26 USC 3202(c)(3)(C)

- name: quarterly_tip_adjustment_window_days
  kind: parameter
  dtype: Integer
  source: 26 USC 3202(c)(3)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3202
            excerpt: during such quarter (and within 30 days thereafter)
  versions:
    - effective_from: '1990-01-01'
      formula: '30'

employer_section_3201_tax_payment_liability

Derived

source: 26 USC 3202(b)

- name: employer_section_3201_tax_payment_liability
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3202(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3202
            excerpt: >-
              Every employer required under subsection (a) to deduct the tax shall be liable for the
              payment of such tax
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if employer_required_to_deduct_tax: max(0,
        tax_required_to_deduct_from_employee_compensation) else: 0

employer_indemnified_section_3201_tax_payment_amount

Derived

source: 26 USC 3202(b)

- name: employer_indemnified_section_3201_tax_payment_amount
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3202(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3202
            excerpt: shall not be liable to any person for the amount of any such payment
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if employer_required_to_deduct_tax: max(0,
        amount_of_section_3201_tax_payment_made_by_employer) else: 0

group_term_life_insurance_special_rule_applies

Derived(2) in text ↖

source: 26 USC 3202(d)(2)

- name: group_term_life_insurance_special_rule_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3202(d)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3202
            excerpt: any payment for group-term life insurance
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3202
            excerpt: such payment constitutes compensation
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3202
            excerpt: coverage for periods during which an employment relationship no longer exists
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        payment_is_for_group_term_life_insurance
        and payment_constitutes_compensation
        and payment_is_for_coverage_for_periods_after_employment_relationship_no_longer_exists

subsection_a_collection_rule_inapplicable_to_group_term_life_payment

Derived(1) in text ↖

source: 26 USC 3202(d)(1)(A), 3202(d)(2)

- name: subsection_a_collection_rule_inapplicable_to_group_term_life_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3202(d)(1)(A), 3202(d)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3202
            excerpt: subsection (a) shall not apply
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3202#group_term_life_insurance_special_rule_applies
            output: group_term_life_insurance_special_rule_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: group_term_life_insurance_special_rule_applies

▸citations (3)

References

This rule cites 3 other rules.

26 USC § 6051inferredUS Federal › Statutes › Title 26 › § 6051
26 USC § 3201inferredUS Federal › Statutes › Title 26 › § 3201
26 USC § 3201inferredUS Federal › Statutes › Title 26 › § 3201