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Effect of payment

1 rule

Official source

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Any amounts paid to the United States pursuant to this section shall be credited against the liability of the employer.

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employer_liability_credit_for_section_3505_payments26 USC § 3505 (c) · derived

26 USC 3505(c)

name: employer_liability_credit_for_section_3505_payments
kind: derived
entity: Employer
dtype: Money
period: Year
unit: USD
source: 26 USC 3505(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3505
          excerpt: >-
            Any amounts paid to the United States pursuant to this section shall
            be credited against the liability of the employer
versions:
  - effective_from: '1990-01-01'
    formula: max(0, amounts_paid_to_united_states_pursuant_to_section_3505)

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▸rulespec code

Shown source

statutes/26/3505.yaml

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This encoding covers the parent provision us/statute/26/3505; no dedicated encoding exists for this exact provision yet.

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Rules

supplied_funds_liability_limit_rate

Parameter

source: 26 USC 3505(b), second sentence

- name: supplied_funds_liability_limit_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 3505(b), second sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3505
            excerpt: limited to an amount equal to 25 percent of the amount so supplied
  versions:
    - effective_from: '1990-01-01'
      formula: '0.25'

direct_wage_payment_third_party_liability_applies

Derived

source: 26 USC 3505(a)

- name: direct_wage_payment_third_party_liability_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3505(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3505
            excerpt: >-
              if a lender, surety, or other person, who is not an employer under such sections ...
              pays wages directly
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        third_party_is_lender_surety_or_other_person

        and
        third_party_is_not_employer_under_sections_3102_3202_3402_and_3403_with_respect_to_employees

        and third_party_pays_wages_directly_to_employee_group_or_agent

direct_wage_payment_third_party_liability

Derived

source: 26 USC 3505(a)

- name: direct_wage_payment_third_party_liability
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3505(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3505
            excerpt: >-
              liable ... in a sum equal to the taxes (together with interest) required to be
              deducted and withheld from such wages
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3505#direct_wage_payment_third_party_liability_applies
            output: direct_wage_payment_third_party_liability_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if direct_wage_payment_third_party_liability_applies: max(0,
        taxes_together_with_interest_required_to_be_deducted_and_withheld_from_directly_paid_wages)
        else: 0

supplied_funds_third_party_liability_applies

Derived

source: 26 USC 3505(b), first sentence

- name: supplied_funds_third_party_liability_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3505(b), first sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3505
            excerpt: >-
              supplies funds to or for the account of an employer for the specific purpose of paying
              wages
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3505
            excerpt: >-
              with actual notice or knowledge ... that such employer does not intend to or will not
              be able to make timely payment or deposit
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        third_party_is_lender_surety_or_other_person

        and third_party_supplies_funds_to_or_for_account_of_employer

        and funds_supplied_for_specific_purpose_of_paying_employer_wages

        and
        third_party_has_actual_notice_or_knowledge_under_section_6323_i_1_of_employer_withholding_payment_failure

supplied_funds_third_party_liability_before_limit

Derived

source: 26 USC 3505(b), first sentence

- name: supplied_funds_third_party_liability_before_limit
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3505(b), first sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3505
            excerpt: >-
              liable ... in a sum equal to the taxes (together with interest) which are not paid
              over to the United States by such employer with respect to such wages
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3505#supplied_funds_third_party_liability_applies
            output: supplied_funds_third_party_liability_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if supplied_funds_third_party_liability_applies: max(0,
        taxes_together_with_interest_not_paid_over_by_employer_with_respect_to_wages_paid_from_supplied_funds)
        else: 0

supplied_funds_third_party_liability_limit

Derived

source: 26 USC 3505(b), second sentence

- name: supplied_funds_third_party_liability_limit
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3505(b), second sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3505
            excerpt: limited to an amount equal to 25 percent of the amount so supplied
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3505#supplied_funds_liability_limit_rate
            output: supplied_funds_liability_limit_rate
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        max(0, amount_supplied_to_or_for_account_of_employer_for_wage_payment_purpose) *
        supplied_funds_liability_limit_rate

supplied_funds_third_party_liability

Derived

source: 26 USC 3505(b)

- name: supplied_funds_third_party_liability
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3505(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3505
            excerpt: >-
              liability ... shall be limited to an amount equal to 25 percent of the amount so
              supplied
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3505#supplied_funds_third_party_liability_before_limit
            output: supplied_funds_third_party_liability_before_limit
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3505#supplied_funds_third_party_liability_limit
            output: supplied_funds_third_party_liability_limit
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        min(supplied_funds_third_party_liability_before_limit,
        supplied_funds_third_party_liability_limit)

employer_liability_credit_for_section_3505_payments

Derived

source: 26 USC 3505(c)

- name: employer_liability_credit_for_section_3505_payments
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3505(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3505
            excerpt: >-
              Any amounts paid to the United States pursuant to this section shall be credited
              against the liability of the employer
  versions:
    - effective_from: '1990-01-01'
      formula: max(0, amounts_paid_to_united_states_pursuant_to_section_3505)

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us/statute/26/3505/c — Effect of payment · Axiom

Effect of payment

1 rule

Official source

graph ↗build calculator ↗

Any amounts paid to the United States pursuant to this section shall be credited against the liability of the employer.

in view

Whole section

Encodings · 1

employer_liability_credit_for_section_3505_payments26 USC § 3505 (c) · derived

26 USC 3505(c)

name: employer_liability_credit_for_section_3505_payments
kind: derived
entity: Employer
dtype: Money
period: Year
unit: USD
source: 26 USC 3505(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3505
          excerpt: >-
            Any amounts paid to the United States pursuant to this section shall
            be credited against the liability of the employer
versions:
  - effective_from: '1990-01-01'
    formula: max(0, amounts_paid_to_united_states_pursuant_to_section_3505)

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▸rulespec code

Shown source

statutes/26/3505.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3505; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

supplied_funds_liability_limit_rate

Parameter

source: 26 USC 3505(b), second sentence

- name: supplied_funds_liability_limit_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 3505(b), second sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3505
            excerpt: limited to an amount equal to 25 percent of the amount so supplied
  versions:
    - effective_from: '1990-01-01'
      formula: '0.25'

direct_wage_payment_third_party_liability_applies

Derived

source: 26 USC 3505(a)

- name: direct_wage_payment_third_party_liability_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3505(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3505
            excerpt: >-
              if a lender, surety, or other person, who is not an employer under such sections ...
              pays wages directly
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        third_party_is_lender_surety_or_other_person

        and
        third_party_is_not_employer_under_sections_3102_3202_3402_and_3403_with_respect_to_employees

        and third_party_pays_wages_directly_to_employee_group_or_agent

direct_wage_payment_third_party_liability

Derived

source: 26 USC 3505(a)

- name: direct_wage_payment_third_party_liability
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3505(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3505
            excerpt: >-
              liable ... in a sum equal to the taxes (together with interest) required to be
              deducted and withheld from such wages
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3505#direct_wage_payment_third_party_liability_applies
            output: direct_wage_payment_third_party_liability_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if direct_wage_payment_third_party_liability_applies: max(0,
        taxes_together_with_interest_required_to_be_deducted_and_withheld_from_directly_paid_wages)
        else: 0

supplied_funds_third_party_liability_applies

Derived

source: 26 USC 3505(b), first sentence

- name: supplied_funds_third_party_liability_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3505(b), first sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3505
            excerpt: >-
              supplies funds to or for the account of an employer for the specific purpose of paying
              wages
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3505
            excerpt: >-
              with actual notice or knowledge ... that such employer does not intend to or will not
              be able to make timely payment or deposit
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        third_party_is_lender_surety_or_other_person

        and third_party_supplies_funds_to_or_for_account_of_employer

        and funds_supplied_for_specific_purpose_of_paying_employer_wages

        and
        third_party_has_actual_notice_or_knowledge_under_section_6323_i_1_of_employer_withholding_payment_failure

supplied_funds_third_party_liability_before_limit

Derived

source: 26 USC 3505(b), first sentence

- name: supplied_funds_third_party_liability_before_limit
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3505(b), first sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3505
            excerpt: >-
              liable ... in a sum equal to the taxes (together with interest) which are not paid
              over to the United States by such employer with respect to such wages
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3505#supplied_funds_third_party_liability_applies
            output: supplied_funds_third_party_liability_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if supplied_funds_third_party_liability_applies: max(0,
        taxes_together_with_interest_not_paid_over_by_employer_with_respect_to_wages_paid_from_supplied_funds)
        else: 0

supplied_funds_third_party_liability_limit

Derived

source: 26 USC 3505(b), second sentence

- name: supplied_funds_third_party_liability_limit
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3505(b), second sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3505
            excerpt: limited to an amount equal to 25 percent of the amount so supplied
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3505#supplied_funds_liability_limit_rate
            output: supplied_funds_liability_limit_rate
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        max(0, amount_supplied_to_or_for_account_of_employer_for_wage_payment_purpose) *
        supplied_funds_liability_limit_rate

supplied_funds_third_party_liability

Derived

source: 26 USC 3505(b)

- name: supplied_funds_third_party_liability
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3505(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3505
            excerpt: >-
              liability ... shall be limited to an amount equal to 25 percent of the amount so
              supplied
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3505#supplied_funds_third_party_liability_before_limit
            output: supplied_funds_third_party_liability_before_limit
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3505#supplied_funds_third_party_liability_limit
            output: supplied_funds_third_party_liability_limit
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        min(supplied_funds_third_party_liability_before_limit,
        supplied_funds_third_party_liability_limit)

employer_liability_credit_for_section_3505_payments

Derived

source: 26 USC 3505(c)

- name: employer_liability_credit_for_section_3505_payments
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3505(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3505
            excerpt: >-
              Any amounts paid to the United States pursuant to this section shall be credited
              against the liability of the employer
  versions:
    - effective_from: '1990-01-01'
      formula: max(0, amounts_paid_to_united_states_pursuant_to_section_3505)