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Domestic service

In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term “employer” means, with respect to any calendar year, any person who during any calendar quarter in the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.

in view

Whole section

▸rulespec code

Shown source

statutes/26/3306/a.yaml

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Rules

general_calendar_quarter_wage_threshold

Parameter

source: 26 USC 3306(a)(1)(A)

- name: general_calendar_quarter_wage_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 3306(a)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: paid wages of $1,500 or more
  versions:
    - effective_from: '1990-01-01'
      formula: '1500'

general_employment_day_threshold

Parameter

source: 26 USC 3306(a)(1)(B)

- name: general_employment_day_threshold
  kind: parameter
  dtype: Count
  source: 26 USC 3306(a)(1)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: on each of some 20 days
  versions:
    - effective_from: '1990-01-01'
      formula: '20'

general_individuals_per_employment_day_threshold

Parameter

source: 26 USC 3306(a)(1)(B)

- name: general_individuals_per_employment_day_threshold
  kind: parameter
  dtype: Count
  source: 26 USC 3306(a)(1)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: employed at least one individual
  versions:
    - effective_from: '1990-01-01'
      formula: '1'

agricultural_calendar_quarter_wage_threshold

Parameter

source: 26 USC 3306(a)(2)(A)

- name: agricultural_calendar_quarter_wage_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 3306(a)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: paid wages of $20,000 or more for agricultural labor
  versions:
    - effective_from: '1990-01-01'
      formula: '20000'

agricultural_employment_day_threshold

Parameter

source: 26 USC 3306(a)(2)(B)

- name: agricultural_employment_day_threshold
  kind: parameter
  dtype: Count
  source: 26 USC 3306(a)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: on each of some 20 days
  versions:
    - effective_from: '1990-01-01'
      formula: '20'

agricultural_individuals_per_employment_day_threshold

Parameter

source: 26 USC 3306(a)(2)(B)

- name: agricultural_individuals_per_employment_day_threshold
  kind: parameter
  dtype: Count
  source: 26 USC 3306(a)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: employed at least 10 individuals
  versions:
    - effective_from: '1990-01-01'
      formula: '10'