loading…

Reports

The Secretary of Labor may, by regulations, require a State to furnish such information at such time and in such manner as may be necessary for purposes of this subsection.

in view

Whole section

▸rulespec code

Shown source

statutes/26/3302/f.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3302/f; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

credit_reduction_limitation_wage_rate

Parameter

source: 26 USC 3302(f)(1)(B)

- name: credit_reduction_limitation_wage_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 3302(f)(1)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: 0.6 percent of the wages
  versions:
    - effective_from: '1990-01-01'
      formula: '0.006'

partial_limitation_reduction_rate_for_subparagraph_a

Parameter

source: 26 USC 3302(f)(8)(A)

- name: partial_limitation_reduction_rate_for_subparagraph_a
  kind: parameter
  dtype: Rate
  source: 26 USC 3302(f)(8)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: shall be reduced by 0.1 percentage point
  versions:
    - effective_from: '1990-01-01'
      formula: '0.001'

additional_partial_limitation_reduction_rate_for_subparagraph_b

Parameter

source: 26 USC 3302(f)(8)(B)

- name: additional_partial_limitation_reduction_rate_for_subparagraph_b
  kind: parameter
  dtype: Rate
  source: 26 USC 3302(f)(8)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: further reduced by an additional 0.1 percentage point
  versions:
    - effective_from: '1990-01-01'
      formula: '0.001'

benefit_cost_ratio_rounding_multiple

Parameter

source: 26 USC 3302(f)(5)(D)

- name: benefit_cost_ratio_rounding_multiple
  kind: parameter
  dtype: Rate
  source: 26 USC 3302(f)(5)(D)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: nearest multiple of .1 percent
  versions:
    - effective_from: '1990-01-01'
      formula: '0.001'

state_unemployment_tax_rate

Derived

source: 26 USC 3302(f)(4)

- name: state_unemployment_tax_rate
  kind: derived
  entity: Employer
  dtype: Rate
  period: Year
  source: 26 USC 3302(f)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              obtained by dividing ... contributions paid ... by ... remuneration subject to
              contributions
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        total_contributions_paid_into_state_unemployment_fund_with_respect_to_taxable_year

        /
        total_remuneration_subject_to_contributions_under_state_law_with_respect_to_taxable_year_without_wage_limit

benefit_cost_ratio_before_rounding

Derived

source: 26 USC 3302(f)(5)(A)-(B)

- name: benefit_cost_ratio_before_rounding
  kind: derived
  entity: Employer
  dtype: Rate
  period: Year
  source: 26 USC 3302(f)(5)(A)-(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              determined by dividing ... compensation paid ... and any interest paid ... by ...
              remuneration subject to contributions
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: compensation shall not be taken into account to the extent
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        (
            total_compensation_paid_under_state_unemployment_compensation_law_during_calendar_year
            - compensation_for_which_state_is_entitled_to_reimbursement_under_federal_law
            - compensation_attributable_to_services_performed_for_reimbursing_employer
            + interest_paid_during_calendar_year_on_title_xii_advances_to_state
        )

        /
        total_remuneration_subject_to_contributions_under_state_law_with_respect_to_calendar_year_without_remuneration_limit

benefit_cost_ratio

Derived

source: 26 USC 3302(f)(5)(D)

- name: benefit_cost_ratio
  kind: derived
  entity: Employer
  dtype: Rate
  period: Year
  source: 26 USC 3302(f)(5)(D)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: shall be reduced to the nearest multiple of .1 percent
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/f#benefit_cost_ratio_rounding_multiple
            output: benefit_cost_ratio_rounding_multiple
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/f#benefit_cost_ratio_before_rounding
            output: benefit_cost_ratio_before_rounding
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        floor(benefit_cost_ratio_before_rounding / benefit_cost_ratio_rounding_multiple)
        * benefit_cost_ratio_rounding_multiple

state_meets_credit_reduction_limitation_requirements

Derived

source: 26 USC 3302(f)(2)

- name: state_meets_credit_reduction_limitation_requirements
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3302(f)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: Secretary of Labor determines (on or before November 10
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: no State action was taken during the 12-month period ending on September 30
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: the State unemployment tax rate ... equals or exceeds the average benefit cost ratio
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              outstanding balance ... was not greater than ... on September 30 of the third
              preceding taxable year
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/f#state_unemployment_tax_rate
            output: state_unemployment_tax_rate
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        secretary_of_labor_determined_on_or_before_november_10_that_state_meets_requirements_for_taxable_year

        and
        no_nonpreenactment_state_action_reducing_unemployment_tax_effort_during_12_month_period_ending_september_30

        and
        no_nonpreenactment_state_action_net_decreasing_state_unemployment_compensation_system_solvency_during_12_month_period_ending_september_30

        and state_unemployment_tax_rate >=
        average_benefit_cost_ratio_for_5_calendar_year_period_ending_before_taxable_year

        and outstanding_title_xii_advances_balance_on_september_30_of_taxable_year <=
        outstanding_title_xii_advances_balance_on_september_30_of_third_preceding_taxable_year

credit_reduction_limitation_amount

Derived

source: 26 USC 3302(f)(1)

- name: credit_reduction_limitation_amount
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3302(f)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: shall not exceed the greater of
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/f#credit_reduction_limitation_wage_rate
            output: credit_reduction_limitation_wage_rate
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        max(
            reduction_in_effect_under_subsection_c_2_for_state_for_preceding_taxable_year,
            credit_reduction_limitation_wage_rate
            * max(0, wages_paid_by_taxpayer_during_taxable_year_attributable_to_state)
        )

credit_reduction_after_limitation

Derived

source: 26 USC 3302(f)(1)

- name: credit_reduction_after_limitation
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3302(f)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: the reduction under subsection (c)(2) ... shall not exceed
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/f#state_meets_credit_reduction_limitation_requirements
            output: state_meets_credit_reduction_limitation_requirements
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/f#credit_reduction_limitation_amount
            output: credit_reduction_limitation_amount
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if state_meets_credit_reduction_limitation_requirements: min( max(0,
        credit_reduction_under_subsection_c_2_before_subsection_f),
        credit_reduction_limitation_amount ) else: max(0,
        credit_reduction_under_subsection_c_2_before_subsection_f)

partial_limitation_subparagraph_a_applies

Derived

source: 26 USC 3302(f)(8)(A)

- name: partial_limitation_subparagraph_a_applies
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3302(f)(8)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              would meet the requirements of this subsection for a taxable year prior to 1986 but
              for its failure to meet one of the requirements contained in subparagraph (C) or (D)
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        taxable_year_is_before_partial_limitation_cutoff
        and state_would_meet_subsection_f_requirements_but_for_failure_of_paragraph_2_c_or_d
        and credit_reduction_is_in_effect_for_taxpayers_in_state_for_taxable_year

partial_limitation_subparagraph_b_applies

Derived

source: 26 USC 3302(f)(8)(B)

- name: partial_limitation_subparagraph_b_applies
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3302(f)(8)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              does not meet the requirements of paragraph (2) but meets the requirements of
              subparagraphs (A) and (B)
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: also meets the requirements of section 1202(b)(8)(B) of the Social Security Act
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        not state_meets_credit_reduction_limitation_requirements

        and state_meets_paragraph_2_a_requirement

        and state_meets_paragraph_2_b_requirement

        and
        state_meets_social_security_act_section_1202_b_8_b_requirements_with_respect_to_taxable_year

        and credit_reduction_is_in_effect_for_taxpayers_in_state_for_taxable_year

credit_reduction_after_partial_limitation

Derived

source: 26 USC 3302(f)(8)

- name: credit_reduction_after_partial_limitation
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3302(f)(8)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: shall be reduced by 0.1 percentage point
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: shall be further reduced by an additional 0.1 percentage point
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              In no case shall the application of subparagraphs (A) and (B) reduce ... below the
              limitation under paragraph (1)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/f#partial_limitation_reduction_rate_for_subparagraph_a
            output: partial_limitation_reduction_rate_for_subparagraph_a
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/f#additional_partial_limitation_reduction_rate_for_subparagraph_b
            output: additional_partial_limitation_reduction_rate_for_subparagraph_b
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/f#partial_limitation_subparagraph_a_applies
            output: partial_limitation_subparagraph_a_applies
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/f#partial_limitation_subparagraph_b_applies
            output: partial_limitation_subparagraph_b_applies
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/f#credit_reduction_limitation_amount
            output: credit_reduction_limitation_amount
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        max(
            credit_reduction_limitation_amount,
            max(0, credit_reduction_under_subsection_c_2_before_subsection_f)
            - (
                (if partial_limitation_subparagraph_a_applies:
                    partial_limitation_reduction_rate_for_subparagraph_a
                    * max(0, wages_paid_by_taxpayer_during_taxable_year_attributable_to_state)
                else: 0)
                + (if partial_limitation_subparagraph_b_applies:
                    additional_partial_limitation_reduction_rate_for_subparagraph_b
                    * max(0, wages_paid_by_taxpayer_during_taxable_year_attributable_to_state)
                else: 0)
            )
        )

loading…

us/statute/26/3302/f/6 — Reports · Axiom

Reports

Official source

The Secretary of Labor may, by regulations, require a State to furnish such information at such time and in such manner as may be necessary for purposes of this subsection.

in view

Whole section

▸rulespec code

Shown source

statutes/26/3302/f.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3302/f; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

credit_reduction_limitation_wage_rate

Parameter

source: 26 USC 3302(f)(1)(B)

- name: credit_reduction_limitation_wage_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 3302(f)(1)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: 0.6 percent of the wages
  versions:
    - effective_from: '1990-01-01'
      formula: '0.006'

partial_limitation_reduction_rate_for_subparagraph_a

Parameter

source: 26 USC 3302(f)(8)(A)

- name: partial_limitation_reduction_rate_for_subparagraph_a
  kind: parameter
  dtype: Rate
  source: 26 USC 3302(f)(8)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: shall be reduced by 0.1 percentage point
  versions:
    - effective_from: '1990-01-01'
      formula: '0.001'

additional_partial_limitation_reduction_rate_for_subparagraph_b

Parameter

source: 26 USC 3302(f)(8)(B)

- name: additional_partial_limitation_reduction_rate_for_subparagraph_b
  kind: parameter
  dtype: Rate
  source: 26 USC 3302(f)(8)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: further reduced by an additional 0.1 percentage point
  versions:
    - effective_from: '1990-01-01'
      formula: '0.001'

benefit_cost_ratio_rounding_multiple

Parameter

source: 26 USC 3302(f)(5)(D)

- name: benefit_cost_ratio_rounding_multiple
  kind: parameter
  dtype: Rate
  source: 26 USC 3302(f)(5)(D)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: nearest multiple of .1 percent
  versions:
    - effective_from: '1990-01-01'
      formula: '0.001'

state_unemployment_tax_rate

Derived

source: 26 USC 3302(f)(4)

- name: state_unemployment_tax_rate
  kind: derived
  entity: Employer
  dtype: Rate
  period: Year
  source: 26 USC 3302(f)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              obtained by dividing ... contributions paid ... by ... remuneration subject to
              contributions
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        total_contributions_paid_into_state_unemployment_fund_with_respect_to_taxable_year

        /
        total_remuneration_subject_to_contributions_under_state_law_with_respect_to_taxable_year_without_wage_limit

benefit_cost_ratio_before_rounding

Derived

source: 26 USC 3302(f)(5)(A)-(B)

- name: benefit_cost_ratio_before_rounding
  kind: derived
  entity: Employer
  dtype: Rate
  period: Year
  source: 26 USC 3302(f)(5)(A)-(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              determined by dividing ... compensation paid ... and any interest paid ... by ...
              remuneration subject to contributions
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: compensation shall not be taken into account to the extent
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        (
            total_compensation_paid_under_state_unemployment_compensation_law_during_calendar_year
            - compensation_for_which_state_is_entitled_to_reimbursement_under_federal_law
            - compensation_attributable_to_services_performed_for_reimbursing_employer
            + interest_paid_during_calendar_year_on_title_xii_advances_to_state
        )

        /
        total_remuneration_subject_to_contributions_under_state_law_with_respect_to_calendar_year_without_remuneration_limit

benefit_cost_ratio

Derived

source: 26 USC 3302(f)(5)(D)

- name: benefit_cost_ratio
  kind: derived
  entity: Employer
  dtype: Rate
  period: Year
  source: 26 USC 3302(f)(5)(D)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: shall be reduced to the nearest multiple of .1 percent
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/f#benefit_cost_ratio_rounding_multiple
            output: benefit_cost_ratio_rounding_multiple
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/f#benefit_cost_ratio_before_rounding
            output: benefit_cost_ratio_before_rounding
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        floor(benefit_cost_ratio_before_rounding / benefit_cost_ratio_rounding_multiple)
        * benefit_cost_ratio_rounding_multiple

state_meets_credit_reduction_limitation_requirements

Derived

source: 26 USC 3302(f)(2)

- name: state_meets_credit_reduction_limitation_requirements
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3302(f)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: Secretary of Labor determines (on or before November 10
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: no State action was taken during the 12-month period ending on September 30
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: the State unemployment tax rate ... equals or exceeds the average benefit cost ratio
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              outstanding balance ... was not greater than ... on September 30 of the third
              preceding taxable year
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/f#state_unemployment_tax_rate
            output: state_unemployment_tax_rate
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        secretary_of_labor_determined_on_or_before_november_10_that_state_meets_requirements_for_taxable_year

        and
        no_nonpreenactment_state_action_reducing_unemployment_tax_effort_during_12_month_period_ending_september_30

        and
        no_nonpreenactment_state_action_net_decreasing_state_unemployment_compensation_system_solvency_during_12_month_period_ending_september_30

        and state_unemployment_tax_rate >=
        average_benefit_cost_ratio_for_5_calendar_year_period_ending_before_taxable_year

        and outstanding_title_xii_advances_balance_on_september_30_of_taxable_year <=
        outstanding_title_xii_advances_balance_on_september_30_of_third_preceding_taxable_year

credit_reduction_limitation_amount

Derived

source: 26 USC 3302(f)(1)

- name: credit_reduction_limitation_amount
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3302(f)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: shall not exceed the greater of
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/f#credit_reduction_limitation_wage_rate
            output: credit_reduction_limitation_wage_rate
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        max(
            reduction_in_effect_under_subsection_c_2_for_state_for_preceding_taxable_year,
            credit_reduction_limitation_wage_rate
            * max(0, wages_paid_by_taxpayer_during_taxable_year_attributable_to_state)
        )

credit_reduction_after_limitation

Derived

source: 26 USC 3302(f)(1)

- name: credit_reduction_after_limitation
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3302(f)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: the reduction under subsection (c)(2) ... shall not exceed
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/f#state_meets_credit_reduction_limitation_requirements
            output: state_meets_credit_reduction_limitation_requirements
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/f#credit_reduction_limitation_amount
            output: credit_reduction_limitation_amount
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if state_meets_credit_reduction_limitation_requirements: min( max(0,
        credit_reduction_under_subsection_c_2_before_subsection_f),
        credit_reduction_limitation_amount ) else: max(0,
        credit_reduction_under_subsection_c_2_before_subsection_f)

partial_limitation_subparagraph_a_applies

Derived

source: 26 USC 3302(f)(8)(A)

- name: partial_limitation_subparagraph_a_applies
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3302(f)(8)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              would meet the requirements of this subsection for a taxable year prior to 1986 but
              for its failure to meet one of the requirements contained in subparagraph (C) or (D)
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        taxable_year_is_before_partial_limitation_cutoff
        and state_would_meet_subsection_f_requirements_but_for_failure_of_paragraph_2_c_or_d
        and credit_reduction_is_in_effect_for_taxpayers_in_state_for_taxable_year

partial_limitation_subparagraph_b_applies

Derived

source: 26 USC 3302(f)(8)(B)

- name: partial_limitation_subparagraph_b_applies
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3302(f)(8)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              does not meet the requirements of paragraph (2) but meets the requirements of
              subparagraphs (A) and (B)
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: also meets the requirements of section 1202(b)(8)(B) of the Social Security Act
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        not state_meets_credit_reduction_limitation_requirements

        and state_meets_paragraph_2_a_requirement

        and state_meets_paragraph_2_b_requirement

        and
        state_meets_social_security_act_section_1202_b_8_b_requirements_with_respect_to_taxable_year

        and credit_reduction_is_in_effect_for_taxpayers_in_state_for_taxable_year

credit_reduction_after_partial_limitation

Derived

source: 26 USC 3302(f)(8)

- name: credit_reduction_after_partial_limitation
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3302(f)(8)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: shall be reduced by 0.1 percentage point
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: shall be further reduced by an additional 0.1 percentage point
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              In no case shall the application of subparagraphs (A) and (B) reduce ... below the
              limitation under paragraph (1)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/f#partial_limitation_reduction_rate_for_subparagraph_a
            output: partial_limitation_reduction_rate_for_subparagraph_a
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/f#additional_partial_limitation_reduction_rate_for_subparagraph_b
            output: additional_partial_limitation_reduction_rate_for_subparagraph_b
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/f#partial_limitation_subparagraph_a_applies
            output: partial_limitation_subparagraph_a_applies
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/f#partial_limitation_subparagraph_b_applies
            output: partial_limitation_subparagraph_b_applies
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/f#credit_reduction_limitation_amount
            output: credit_reduction_limitation_amount
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        max(
            credit_reduction_limitation_amount,
            max(0, credit_reduction_under_subsection_c_2_before_subsection_f)
            - (
                (if partial_limitation_subparagraph_a_applies:
                    partial_limitation_reduction_rate_for_subparagraph_a
                    * max(0, wages_paid_by_taxpayer_during_taxable_year_attributable_to_state)
                else: 0)
                + (if partial_limitation_subparagraph_b_applies:
                    additional_partial_limitation_reduction_rate_for_subparagraph_b
                    * max(0, wages_paid_by_taxpayer_during_taxable_year_attributable_to_state)
                else: 0)
            )
        )