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us/statute/26/3303/b — Certification by the Secretary of Labor with respect to additional credit allowance · Axiom

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Rules

pooled_or_partially_pooled_minimum_experience_years

Parameter

source: 26 USC 3303(a)(1)

- name: pooled_or_partially_pooled_minimum_experience_years
  kind: parameter
  dtype: Integer
  source: 26 USC 3303(a)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: >-
              during not less than the 3 consecutive years immediately preceding the computation
              date
  versions:
    - effective_from: '1990-01-01'
      formula: '3'

newly_subject_minimum_experience_years

Parameter

source: 26 USC 3303(a), flush text

- name: newly_subject_minimum_experience_years
  kind: parameter
  dtype: Integer
  source: 26 USC 3303(a), flush text
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: but in no case less than 1 year immediately preceding the computation date
  versions:
    - effective_from: '1990-01-01'
      formula: '1'

alternative_newly_subject_reduced_rate_floor

Parameter

source: 26 USC 3303(a), flush text clause (ii)

- name: alternative_newly_subject_reduced_rate_floor
  kind: parameter
  dtype: Rate
  source: 26 USC 3303(a), flush text clause (ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: a reduced rate (not less than 1 percent)
  versions:
    - effective_from: '1990-01-01'
      formula: '0.01'

guaranteed_employment_balance_payroll_percentage

Parameter

source: 26 USC 3303(a)(2)(B)

- name: guaranteed_employment_balance_payroll_percentage
  kind: parameter
  dtype: Rate
  source: 26 USC 3303(a)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: not less than 2½ percent
  versions:
    - effective_from: '1990-01-01'
      formula: '0.025'

reserve_balance_compensation_multiple

Parameter

source: 26 USC 3303(a)(3)(B)

- name: reserve_balance_compensation_multiple
  kind: parameter
  dtype: Decimal
  source: 26 USC 3303(a)(3)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: not less than five times the largest amount of compensation paid
  versions:
    - effective_from: '1990-01-01'
      formula: '5'

reserve_balance_payroll_percentage

Parameter

source: 26 USC 3303(a)(3)(C)

- name: reserve_balance_payroll_percentage
  kind: parameter
  dtype: Rate
  source: 26 USC 3303(a)(3)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: not less than 2½ percent
  versions:
    - effective_from: '1990-01-01'
      formula: '0.025'

guaranteed_employment_work_hours_per_week_minimum

Parameter

source: 26 USC 3303(c)(4)(A)

- name: guaranteed_employment_work_hours_per_week_minimum
  kind: parameter
  dtype: Integer
  source: 26 USC 3303(c)(4)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: guarantees in advance at least 30 hours of work
  versions:
    - effective_from: '1990-01-01'
      formula: '30'

guaranteed_employment_weeks_threshold

Parameter

source: 26 USC 3303(c)(4)(A)

- name: guaranteed_employment_weeks_threshold
  kind: parameter
  dtype: Integer
  source: 26 USC 3303(c)(4)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: for each of 40 weeks
  versions:
    - effective_from: '1990-01-01'
      formula: '40'

guaranteed_employment_probationary_period_limit_weeks

Parameter

source: 26 USC 3303(c)(4)(A)

- name: guaranteed_employment_probationary_period_limit_weeks
  kind: parameter
  dtype: Integer
  source: 26 USC 3303(c)(4)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: within the 11 or less consecutive weeks immediately following the first week
  versions:
    - effective_from: '1990-01-01'
      formula: '11'

section_3303_year_months

Parameter

source: 26 USC 3303(c)(5)

- name: section_3303_year_months
  kind: parameter
  dtype: Integer
  source: 26 USC 3303(c)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: The term “year” means any 12 consecutive calendar months.
  versions:
    - effective_from: '1990-01-01'
      formula: '12'

computation_date_maximum_weeks_before_new_rates

Parameter

source: 26 USC 3303(c)(7)

- name: computation_date_maximum_weeks_before_new_rates
  kind: parameter
  dtype: Integer
  source: 26 USC 3303(c)(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: within 27 weeks prior to the effective date of new rates of contributions
  versions:
    - effective_from: '1990-01-01'
      formula: '27'

voluntary_contribution_deadline_days_after_year_beginning

Parameter

source: 26 USC 3303(d)

- name: voluntary_contribution_deadline_days_after_year_beginning
  kind: parameter
  dtype: Integer
  source: 26 USC 3303(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: prior to the expiration of 120 days after the beginning of the year
  versions:
    - effective_from: '1990-01-01'
      formula: '120'

reserve_account

Derived

source: 26 USC 3303(c)(1)

- name: reserve_account
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 26 USC 3303(c)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3303
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/f#unemployment_fund
            output: unemployment_fund
            hash: sha256:d9246d9dad8c2f369b7a6020e4df24cad1ccad831c1dcebe2d84b112a7aba70a
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        unemployment_fund
        and account_is_separate_account_in_unemployment_fund
        and account_maintained_with_respect_to_person_or_group_having_individuals_in_employ
        and unless_account_exhausted_pays_all_compensation_based_on_services_for_person_or_group
        and unless_account_exhausted_pays_only_compensation_based_on_services_for_person_or_group

guaranteed_employment_account

Derived

source: 26 USC 3303(c)(4)

- name: guaranteed_employment_account
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 26 USC 3303(c)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3303
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/f#unemployment_fund
            output: unemployment_fund
            hash: sha256:d9246d9dad8c2f369b7a6020e4df24cad1ccad831c1dcebe2d84b112a7aba70a
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        unemployment_fund

        and account_is_separate_account_in_unemployment_fund

        and account_maintained_with_respect_to_person_or_group_having_individuals_in_employ

        and advance_guaranty_hours_of_work_per_week >=
        guaranteed_employment_work_hours_per_week_minimum

        and advance_guaranty_weeks_in_year >= guaranteed_employment_weeks_threshold

        and remuneration_for_guaranteed_work_paid_at_not_less_than_stated_rates

        and
        guaranty_applies_to_all_individuals_in_employ_in_distinct_establishments_available_for_suitable_work

        and probationary_period_weeks_before_guaranty_commences <=
        guaranteed_employment_probationary_period_limit_weeks

        and security_or_assurance_for_guaranties_satisfactory_to_state_agency

        and
        unless_exhausted_or_terminated_pays_all_and_only_compensation_to_guaranteed_employees_for_services_for_person_or_group

pooled_fund

Derived

source: 26 USC 3303(c)(2)

- name: pooled_fund
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 26 USC 3303(c)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3303
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/f#unemployment_fund
            output: unemployment_fund
            hash: sha256:d9246d9dad8c2f369b7a6020e4df24cad1ccad831c1dcebe2d84b112a7aba70a
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3303#reserve_account
            output: reserve_account
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3303#guaranteed_employment_account
            output: guaranteed_employment_account
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        unemployment_fund
        and not reserve_account
        and not guaranteed_employment_account
        and total_contributions_of_persons_contributing_are_payable_into_fund
        and all_contributions_are_mingled_and_undivided
        and compensation_payable_to_all_individuals_eligible_for_compensation_from_fund

partially_pooled_account

Derived

source: 26 USC 3303(c)(3)

- name: partially_pooled_account
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 26 USC 3303(c)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3303
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/f#unemployment_fund
            output: unemployment_fund
            hash: sha256:d9246d9dad8c2f369b7a6020e4df24cad1ccad831c1dcebe2d84b112a7aba70a
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        unemployment_fund

        and account_is_part_of_unemployment_fund

        and all_contributions_to_part_are_mingled_and_undivided

        and
        compensation_from_part_payable_only_to_individuals_payable_from_reserve_or_guaranteed_account_but_for_exhaustion_or_termination

reduced_rate

Derived

source: 26 USC 3303(c)(8)

- name: reduced_rate
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3303(c)(8)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: >-
              The term “reduced rate” means a rate of contributions lower than the standard rate
              applicable under the State law
  versions:
    - effective_from: '1990-01-01'
      formula: contribution_rate_under_state_law < standard_rate_applicable_under_state_law

account_balance_for_section_3303

Derived

source: 26 USC 3303(c)(6)

- name: account_balance_for_section_3303
  kind: derived
  entity: Asset
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3303(c)(6)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: amount in such account as of the computation date less the total of such other moneys
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if moneys_paid_or_credited_after_january_1_1940_other_than_employer_payments: max( 0,
        amount_standing_to_credit_of_account_as_of_computation_date -
        total_other_moneys_paid_or_credited_after_january_1_1940 ) else: max(0,
        amount_standing_to_credit_of_account_as_of_computation_date)

voluntary_contributions_may_be_used_for_reduced_rate_computation_without_violating_state_standards

Derived

source: 26 USC 3303(d)

- name: >-
    voluntary_contributions_may_be_used_for_reduced_rate_computation_without_violating_state_standards
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3303(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: >-
              permit voluntary contributions to be used in the computation of reduced rates if such
              contributions are paid prior to the expiration of 120 days
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3303#voluntary_contribution_deadline_days_after_year_beginning
            output: voluntary_contribution_deadline_days_after_year_beginning
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        state_law_permits_voluntary_contributions_for_reduced_rate_computation

        and voluntary_contributions_paid_days_after_beginning_of_year <
        voluntary_contribution_deadline_days_after_year_beginning

employer_account_not_relieved_due_to_fault_pattern

Derived

source: 26 USC 3303(f)(1)

- name: employer_account_not_relieved_due_to_fault_pattern
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3303(f)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: an employer’s account shall not be relieved of charges
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        state_agency_determines_payment_from_state_unemployment_fund

        and
        payment_made_because_employer_or_agent_at_fault_for_failing_to_respond_timely_or_adequately

        and employer_or_agent_has_established_pattern_of_failing_to_respond_timely_or_adequately

stricter_noncharging_standards_allowed

Derived

source: 26 USC 3303(f)(2)

- name: stricter_noncharging_standards_allowed
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3303(f)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: Nothing in paragraph (1) shall limit the authority of a State
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        state_provides_employer_account_not_relieved_for_reasons_other_than_fault_pattern_described_in_paragraph_1

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 3304inferredUS Federal › Statutes › Title 26 › § 3304
26 USC § 3304inferredUS Federal › Statutes › Title 26 › § 3304

Certification by the Secretary of Labor with respect to additional credit allowance

Certification by the Secretary of Labor with respect to additional credit allowance

(1)#

(2)#

(3)#

pooled_or_partially_pooled_minimum_experience_years

newly_subject_minimum_experience_years

alternative_newly_subject_reduced_rate_floor

guaranteed_employment_balance_payroll_percentage

reserve_balance_compensation_multiple

reserve_balance_payroll_percentage

guaranteed_employment_work_hours_per_week_minimum

guaranteed_employment_weeks_threshold

guaranteed_employment_probationary_period_limit_weeks

section_3303_year_months

computation_date_maximum_weeks_before_new_rates

voluntary_contribution_deadline_days_after_year_beginning

reserve_account

guaranteed_employment_account

pooled_fund

partially_pooled_account

reduced_rate

account_balance_for_section_3303

voluntary_contributions_may_be_used_for_reduced_rate_computation_without_violating_state_standards

employer_account_not_relieved_due_to_fault_pattern

stricter_noncharging_standards_allowed