us/statute/26/3127/a/1

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an employer (or, if the employer is a partnership, each partner therein) is a member of a recognized religious sect or division thereof described in section 1402(g)(1) and an adherent of established tenets or teachings of such sect or division as described in such section, and has filed and had approved under subsection (b) an application (in such form and manner, and with such official, as may be prescribed by such regulations) for an exemption from the taxes imposed by section 3111, and

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employer_meets_religious_exemption_requirements26 USC § 3127 (a)(1) · derived

26 USC 3127(a)(1), 26 USC 3127(b)

name: employer_meets_religious_exemption_requirements
kind: derived
entity: Employer
dtype: Judgment
period: Year
source: 26 USC 3127(a)(1), 26 USC 3127(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3127
          excerpt: >-
            an employer (or, if the employer is a partnership, each partner
            therein) is a member of a recognized religious sect or division
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3127
          excerpt: an adherent of established tenets or teachings
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3127
          excerpt: has filed and had approved under subsection (b) an application
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3127#employer_application_meets_statutory_approval_prerequisites
          output: employer_application_meets_statutory_approval_prerequisites
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      employer_or_each_partner_is_member_of_recognized_religious_sect_or_division_described_in_section_1402_g_1

      and
      employer_or_each_partner_is_adherent_of_established_tenets_or_teachings_of_sect

      and employer_application_filed_and_approved_under_subsection_b

      and employer_application_meets_statutory_approval_prerequisites

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statutes/26/3127.yaml

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Rules

employer_application_meets_statutory_approval_prerequisites

Derived

source: 26 USC 3127(b)

- name: employer_application_meets_statutory_approval_prerequisites
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3127(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: shall be approved only if
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: >-
              contains or is accompanied by the evidence described in section 1402(g)(1)(A) and a
              waiver described in section 1402(g)(1)(B)
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: the Commissioner of Social Security makes the findings
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: no benefit or other payment referred to in section 1402(g)(1)(B) became payable
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        employer_application_contains_required_section_1402_g_1_A_evidence

        and employer_application_contains_required_section_1402_g_1_B_waiver

        and commissioner_of_social_security_makes_required_section_1402_g_1_C_D_E_findings_for_sect

        and
        no_section_1402_g_1_B_benefit_or_payment_became_payable_to_employer_applicant_at_or_before_filing

employee_application_meets_statutory_approval_prerequisites

Derived

source: 26 USC 3127(b)

- name: employee_application_meets_statutory_approval_prerequisites
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3127(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: shall be approved only if
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: >-
              contains or is accompanied by the evidence described in section 1402(g)(1)(A) and a
              waiver described in section 1402(g)(1)(B)
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: the Commissioner of Social Security makes the findings
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: no benefit or other payment referred to in section 1402(g)(1)(B) became payable
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        employee_application_contains_required_section_1402_g_1_A_evidence

        and employee_application_contains_required_section_1402_g_1_B_waiver

        and commissioner_of_social_security_makes_required_section_1402_g_1_C_D_E_findings_for_sect

        and
        no_section_1402_g_1_B_benefit_or_payment_became_payable_to_employee_applicant_at_or_before_filing

employer_meets_religious_exemption_requirements

Derived

source: 26 USC 3127(a)(1), 26 USC 3127(b)

- name: employer_meets_religious_exemption_requirements
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3127(a)(1), 26 USC 3127(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: >-
              an employer (or, if the employer is a partnership, each partner therein) is a member
              of a recognized religious sect or division
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: an adherent of established tenets or teachings
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: has filed and had approved under subsection (b) an application
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3127#employer_application_meets_statutory_approval_prerequisites
            output: employer_application_meets_statutory_approval_prerequisites
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        employer_or_each_partner_is_member_of_recognized_religious_sect_or_division_described_in_section_1402_g_1

        and employer_or_each_partner_is_adherent_of_established_tenets_or_teachings_of_sect

        and employer_application_filed_and_approved_under_subsection_b

        and employer_application_meets_statutory_approval_prerequisites

employee_meets_religious_exemption_requirements

Derived

source: 26 USC 3127(a)(2), 26 USC 3127(b)

- name: employee_meets_religious_exemption_requirements
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3127(a)(2), 26 USC 3127(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: an employee of such employer who is also a member of such a religious sect or division
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: an adherent of its established tenets or teachings
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: has filed and had approved under subsection (b) an identical application
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3127#employee_application_meets_statutory_approval_prerequisites
            output: employee_application_meets_statutory_approval_prerequisites
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        employee_is_member_of_same_recognized_religious_sect_or_division
        and employee_is_adherent_of_established_tenets_or_teachings_of_sect
        and employee_identical_application_filed_and_approved_under_subsection_b
        and employee_application_meets_statutory_approval_prerequisites

wages_paid_during_section_3127_effective_period

Derived

source: 26 USC 3127(c)

- name: wages_paid_during_section_3127_effective_period
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3127(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: >-
              commencing with the first day of the first calendar quarter, after the quarter in
              which such application is filed
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: >-
              ending with the last day of the calendar quarter preceding the first calendar quarter
              thereafter
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        wages_paid_on_or_after_commencement_calendar_quarter_described_in_subsection_c_1
        and wages_paid_before_ending_calendar_quarter_described_in_subsection_c_2

wages_exempt_from_section_3111_taxes_under_section_3127

Derived

source: 26 USC 3127(a), 26 USC 3127(c)

- name: wages_exempt_from_section_3111_taxes_under_section_3127
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3127(a), 26 USC 3127(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: >-
              such employer shall be exempt from the taxes imposed by section 3111 with respect to
              wages paid
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3127#employer_meets_religious_exemption_requirements
            output: employer_meets_religious_exemption_requirements
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3127#wages_paid_during_section_3127_effective_period
            output: wages_paid_during_section_3127_effective_period
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if employer_meets_religious_exemption_requirements and
        employee_meets_religious_exemption_requirements_for_wages_paid_by_employer and
        wages_paid_during_section_3127_effective_period: max(0, wages_paid_to_employee_by_employer)
        else: 0

wages_exempt_from_section_3101_taxes_under_section_3127

Derived

source: 26 USC 3127(a), 26 USC 3127(c)

- name: wages_exempt_from_section_3101_taxes_under_section_3127
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3127(a), 26 USC 3127(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: >-
              each such employee shall be exempt from the taxes imposed by section 3101 with respect
              to such wages paid to him by such employer
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3127#employee_meets_religious_exemption_requirements
            output: employee_meets_religious_exemption_requirements
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if employer_meets_religious_exemption_requirements_for_employee_wages and
        employee_meets_religious_exemption_requirements and
        wages_paid_to_employee_by_employer_during_section_3127_effective_period: max(0,
        wages_paid_to_employee_by_employer) else: 0

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 1402 (g)(1)inferredUS Federal › Statutes › Title 26 › § 1402 › (g)(1)
26 USC § 3111inferredUS Federal › Statutes › Title 26 › § 3111

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us/statute/26/3127/a/1 · Axiom

1 rule

Official source

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in view

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Encodings · 1

employer_meets_religious_exemption_requirements26 USC § 3127 (a)(1) · derived

26 USC 3127(a)(1), 26 USC 3127(b)

name: employer_meets_religious_exemption_requirements
kind: derived
entity: Employer
dtype: Judgment
period: Year
source: 26 USC 3127(a)(1), 26 USC 3127(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3127
          excerpt: >-
            an employer (or, if the employer is a partnership, each partner
            therein) is a member of a recognized religious sect or division
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3127
          excerpt: an adherent of established tenets or teachings
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3127
          excerpt: has filed and had approved under subsection (b) an application
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3127#employer_application_meets_statutory_approval_prerequisites
          output: employer_application_meets_statutory_approval_prerequisites
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      employer_or_each_partner_is_member_of_recognized_religious_sect_or_division_described_in_section_1402_g_1

      and
      employer_or_each_partner_is_adherent_of_established_tenets_or_teachings_of_sect

      and employer_application_filed_and_approved_under_subsection_b

      and employer_application_meets_statutory_approval_prerequisites

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statutes/26/3127.yaml

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Rules

employer_application_meets_statutory_approval_prerequisites

Derived

source: 26 USC 3127(b)

- name: employer_application_meets_statutory_approval_prerequisites
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3127(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: shall be approved only if
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: >-
              contains or is accompanied by the evidence described in section 1402(g)(1)(A) and a
              waiver described in section 1402(g)(1)(B)
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: the Commissioner of Social Security makes the findings
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: no benefit or other payment referred to in section 1402(g)(1)(B) became payable
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        employer_application_contains_required_section_1402_g_1_A_evidence

        and employer_application_contains_required_section_1402_g_1_B_waiver

        and commissioner_of_social_security_makes_required_section_1402_g_1_C_D_E_findings_for_sect

        and
        no_section_1402_g_1_B_benefit_or_payment_became_payable_to_employer_applicant_at_or_before_filing

employee_application_meets_statutory_approval_prerequisites

Derived

source: 26 USC 3127(b)

- name: employee_application_meets_statutory_approval_prerequisites
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3127(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: shall be approved only if
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: >-
              contains or is accompanied by the evidence described in section 1402(g)(1)(A) and a
              waiver described in section 1402(g)(1)(B)
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: the Commissioner of Social Security makes the findings
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: no benefit or other payment referred to in section 1402(g)(1)(B) became payable
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        employee_application_contains_required_section_1402_g_1_A_evidence

        and employee_application_contains_required_section_1402_g_1_B_waiver

        and commissioner_of_social_security_makes_required_section_1402_g_1_C_D_E_findings_for_sect

        and
        no_section_1402_g_1_B_benefit_or_payment_became_payable_to_employee_applicant_at_or_before_filing

employer_meets_religious_exemption_requirements

Derived

source: 26 USC 3127(a)(1), 26 USC 3127(b)

- name: employer_meets_religious_exemption_requirements
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3127(a)(1), 26 USC 3127(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: >-
              an employer (or, if the employer is a partnership, each partner therein) is a member
              of a recognized religious sect or division
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: an adherent of established tenets or teachings
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: has filed and had approved under subsection (b) an application
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3127#employer_application_meets_statutory_approval_prerequisites
            output: employer_application_meets_statutory_approval_prerequisites
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        employer_or_each_partner_is_member_of_recognized_religious_sect_or_division_described_in_section_1402_g_1

        and employer_or_each_partner_is_adherent_of_established_tenets_or_teachings_of_sect

        and employer_application_filed_and_approved_under_subsection_b

        and employer_application_meets_statutory_approval_prerequisites

employee_meets_religious_exemption_requirements

Derived

source: 26 USC 3127(a)(2), 26 USC 3127(b)

- name: employee_meets_religious_exemption_requirements
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3127(a)(2), 26 USC 3127(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: an employee of such employer who is also a member of such a religious sect or division
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: an adherent of its established tenets or teachings
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: has filed and had approved under subsection (b) an identical application
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3127#employee_application_meets_statutory_approval_prerequisites
            output: employee_application_meets_statutory_approval_prerequisites
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        employee_is_member_of_same_recognized_religious_sect_or_division
        and employee_is_adherent_of_established_tenets_or_teachings_of_sect
        and employee_identical_application_filed_and_approved_under_subsection_b
        and employee_application_meets_statutory_approval_prerequisites

wages_paid_during_section_3127_effective_period

Derived

source: 26 USC 3127(c)

- name: wages_paid_during_section_3127_effective_period
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3127(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: >-
              commencing with the first day of the first calendar quarter, after the quarter in
              which such application is filed
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: >-
              ending with the last day of the calendar quarter preceding the first calendar quarter
              thereafter
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        wages_paid_on_or_after_commencement_calendar_quarter_described_in_subsection_c_1
        and wages_paid_before_ending_calendar_quarter_described_in_subsection_c_2

wages_exempt_from_section_3111_taxes_under_section_3127

Derived

source: 26 USC 3127(a), 26 USC 3127(c)

- name: wages_exempt_from_section_3111_taxes_under_section_3127
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3127(a), 26 USC 3127(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: >-
              such employer shall be exempt from the taxes imposed by section 3111 with respect to
              wages paid
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3127#employer_meets_religious_exemption_requirements
            output: employer_meets_religious_exemption_requirements
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3127#wages_paid_during_section_3127_effective_period
            output: wages_paid_during_section_3127_effective_period
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if employer_meets_religious_exemption_requirements and
        employee_meets_religious_exemption_requirements_for_wages_paid_by_employer and
        wages_paid_during_section_3127_effective_period: max(0, wages_paid_to_employee_by_employer)
        else: 0

wages_exempt_from_section_3101_taxes_under_section_3127

Derived

source: 26 USC 3127(a), 26 USC 3127(c)

- name: wages_exempt_from_section_3101_taxes_under_section_3127
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3127(a), 26 USC 3127(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3127
            excerpt: >-
              each such employee shall be exempt from the taxes imposed by section 3101 with respect
              to such wages paid to him by such employer
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3127#employee_meets_religious_exemption_requirements
            output: employee_meets_religious_exemption_requirements
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if employer_meets_religious_exemption_requirements_for_employee_wages and
        employee_meets_religious_exemption_requirements and
        wages_paid_to_employee_by_employer_during_section_3127_effective_period: max(0,
        wages_paid_to_employee_by_employer) else: 0

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 1402 (g)(1)inferredUS Federal › Statutes › Title 26 › § 1402 › (g)(1)
26 USC § 3111inferredUS Federal › Statutes › Title 26 › § 3111