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us/statute/26/3401/h/2 — Differential wage payment · Axiom

Differential wage payment

Official source

For purposes of paragraph (1), the term “differential wage payment” means any payment which—

(A) is made by an employer to an individual with respect to any period during which the individual is performing service in the uniformed services (as defined in chapter 43 of title 38, United States Code) while on active duty for a period of more than 30 days, and

(B) represents all or a portion of the wages the individual would have received from the employer if the individual were performing service for the employer.

in view

Whole section

▸rulespec code

Shown source

statutes/26/3401/h.yaml

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Rules

active_duty_period_minimum_days_for_differential_wage_payment

Parameter

source: 26 USC 3401(h)(2)(A)

- name: active_duty_period_minimum_days_for_differential_wage_payment
  kind: parameter
  dtype: Count
  source: 26 USC 3401(h)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3401
            excerpt: active duty for a period of more than 30 days
  versions:
    - effective_from: '0001-01-01'
      formula: '30'

differential_wage_payment

Derived

source: 26 USC 3401(h)(2)

- name: differential_wage_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3401(h)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3401
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        payment_is_made_by_employer_to_individual_with_respect_to_service_period

        and
        individual_is_performing_service_in_uniformed_services_as_defined_in_chapter_43_of_title_38_while_on_active_duty

        and active_duty_period_days > active_duty_period_minimum_days_for_differential_wage_payment

        and
        payment_represents_all_or_portion_of_wages_individual_would_have_received_from_employer_if_performing_service_for_employer

differential_wage_payment_treated_as_wages_for_subsection_a

Derived

source: 26 USC 3401(h)(1)

- name: differential_wage_payment_treated_as_wages_for_subsection_a
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3401(h)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3401
  versions:
    - effective_from: '0001-01-01'
      formula: 'if differential_wage_payment: differential_wage_payment_amount else: 0'