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Limitations and refundability

7 rules2 of 4 subsections

(1) Wages taken into account

(1)Wages taken into account∀ 4#

The amount of qualified sick leave wages taken into account under subsection (a), plus any increases under subsection (e), with respect to any individual shall not exceed $200 ($511 in the case of any day any portion of which is paid sick time described in paragraph (1), (2), or (3) of section 5102(a) of the Emergency Paid Sick Leave Act, applied with the modification described in subsection (c)(2)(A)(i)) for any day (or portion thereof) for which the individual is paid qualified sick leave wages.

(2)Overall limitation on number of days taken into account∀ 3#

The aggregate number of days taken into account under paragraph (1) for any calendar quarter shall not exceed the excess (if any) of—

(A) 10, over

(B) the aggregate number of days so taken into account during preceding calendar quarters in such calendar year (other than the first quarter of calendar year 2021).

(3)Credit limited to certain employment taxes#

The credit allowed by subsection (a) with respect to any calendar quarter shall not exceed the applicable employment taxes for such calendar quarter on the wages paid with respect to the employment of all employees of the employer.

(4)Refundability of excess credit#

(A) Credit is refundable If the amount of the credit under subsection (a) exceeds the limitation of paragraph (3) for any calendar quarter, such excess shall be treated as an overpayment that shall be refunded under sections 6402(a) and 6413(b).

(B) Advancing credit In anticipation of the credit, including the refundable portion under subparagraph (A), the credit shall be advanced, according to forms and instructions provided by the Secretary, up to an amount calculated under subsection (a), subject to the limits under paragraph (1) and (2), all calculated through the end of the most recent payroll period in the quarter.

in view

Whole section

Encodings · 7

standard_daily_wage_limit26 USC § 3131 (b) (1) · parameter

26 USC 3131(b)(1)

name: standard_daily_wage_limit
kind: parameter
dtype: Money
unit: USD
source: 26 USC 3131(b)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us/statute/26/3131
          excerpt: shall not exceed $200
versions:
  - effective_from: '1990-01-01'
    formula: '200'

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described_paid_sick_time_daily_wage_limit26 USC § 3131 (b) (1) · parameter

26 USC 3131(b)(1)

name: described_paid_sick_time_daily_wage_limit
kind: parameter
dtype: Money
unit: USD
source: 26 USC 3131(b)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us/statute/26/3131
          excerpt: >-
            $511 in the case of any day any portion of which is paid sick time
            described in paragraph (1), (2), or (3) of section 5102(a)
versions:
  - effective_from: '1990-01-01'
    formula: '511'

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qualified_sick_leave_wages_taken_into_account_daily_limit26 USC § 3131 (b) (1) · derived

26 USC 3131(b)(1)

name: qualified_sick_leave_wages_taken_into_account_daily_limit
kind: derived
entity: Person
dtype: Money
period: Day
unit: USD
source: 26 USC 3131(b)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3131
          excerpt: >-
            shall not exceed $200 ($511 in the case of any day any portion of
            which is paid sick time described in paragraph (1), (2), or (3) of
            section 5102(a))
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3131/b/1#standard_daily_wage_limit
          output: standard_daily_wage_limit
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3131/b/1#described_paid_sick_time_daily_wage_limit
          output: described_paid_sick_time_daily_wage_limit
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      if
      any_portion_of_day_is_paid_sick_time_described_in_section_5102_a_1_2_or_3_with_subsection_c_2_A_i_modification:
      described_paid_sick_time_daily_wage_limit else: standard_daily_wage_limit

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qualified_sick_leave_wages_taken_into_account_for_day26 USC § 3131 (b) (1) · derived

26 USC 3131(b)(1)

name: qualified_sick_leave_wages_taken_into_account_for_day
kind: derived
entity: Person
dtype: Money
period: Day
unit: USD
source: 26 USC 3131(b)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3131
          excerpt: >-
            The amount of qualified sick leave wages taken into account under
            subsection (a), plus any increases under subsection (e), with
            respect to any individual shall not exceed
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3131/b/1#qualified_sick_leave_wages_taken_into_account_daily_limit
          output: qualified_sick_leave_wages_taken_into_account_daily_limit
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: |-
      min(
        max(0, qualified_sick_leave_wages_paid_to_individual_for_day + increases_under_subsection_e_for_individual_day),
        qualified_sick_leave_wages_taken_into_account_daily_limit
      )

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overall_calendar_year_days_limit26 USC § 3131 (b) (2) · parameter

26 USC 3131(b)(2)(A)

name: overall_calendar_year_days_limit
kind: parameter
dtype: Count
source: 26 USC 3131(b)(2)(A)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us/statute/26/3131
          excerpt: (A) 10
versions:
  - effective_from: '1990-01-01'
    formula: '10'

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remaining_days_limit_for_calendar_quarter26 USC § 3131 (b) (2) · derived

26 USC 3131(b)(2)

name: remaining_days_limit_for_calendar_quarter
kind: derived
entity: Person
dtype: Count
period: Year
source: 26 USC 3131(b)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3131
          excerpt: >-
            the excess (if any) of— (A) 10, over (B) the aggregate number of
            days so taken into account during preceding calendar quarters in
            such calendar year
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3131/b/2#overall_calendar_year_days_limit
          output: overall_calendar_year_days_limit
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      max(0, overall_calendar_year_days_limit -
      aggregate_number_of_days_taken_into_account_during_preceding_calendar_quarters_in_calendar_year_other_than_first_quarter_of_calendar_year_2021)

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aggregate_days_taken_into_account_for_calendar_quarter26 USC § 3131 (b) (2) · derived

26 USC 3131(b)(2)

name: aggregate_days_taken_into_account_for_calendar_quarter
kind: derived
entity: Person
dtype: Count
period: Year
source: 26 USC 3131(b)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3131
          excerpt: >-
            The aggregate number of days taken into account under paragraph (1)
            for any calendar quarter shall not exceed the excess (if any)
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3131/b/2#remaining_days_limit_for_calendar_quarter
          output: remaining_days_limit_for_calendar_quarter
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: |-
      min(
        max(0, aggregate_number_of_days_taken_into_account_under_paragraph_1_for_calendar_quarter_before_overall_limitation),
        remaining_days_limit_for_calendar_quarter
      )

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▸rulespec code

Shown source

statutes/26/3131/b

Displaying the canonical repository encoding.

View on GitHub

Rules

standard_daily_wage_limit

Parameter(1) in text ↖

source: 26 USC 3131(b)(1)

- name: standard_daily_wage_limit
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 3131(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: shall not exceed $200
  versions:
    - effective_from: '1990-01-01'
      formula: '200'

described_paid_sick_time_daily_wage_limit

Parameter(1) in text ↖

source: 26 USC 3131(b)(1)

- name: described_paid_sick_time_daily_wage_limit
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 3131(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: >-
              $511 in the case of any day any portion of which is paid sick time described in
              paragraph (1), (2), or (3) of section 5102(a)
  versions:
    - effective_from: '1990-01-01'
      formula: '511'

qualified_sick_leave_wages_taken_into_account_daily_limit

Derived(1) in text ↖

source: 26 USC 3131(b)(1)

- name: qualified_sick_leave_wages_taken_into_account_daily_limit
  kind: derived
  entity: Person
  dtype: Money
  period: Day
  unit: USD
  source: 26 USC 3131(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: >-
              shall not exceed $200 ($511 in the case of any day any portion of which is paid sick
              time described in paragraph (1), (2), or (3) of section 5102(a))
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3131/b/1#standard_daily_wage_limit
            output: standard_daily_wage_limit
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3131/b/1#described_paid_sick_time_daily_wage_limit
            output: described_paid_sick_time_daily_wage_limit
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if
        any_portion_of_day_is_paid_sick_time_described_in_section_5102_a_1_2_or_3_with_subsection_c_2_A_i_modification:
        described_paid_sick_time_daily_wage_limit else: standard_daily_wage_limit

qualified_sick_leave_wages_taken_into_account_for_day

Derived(1) in text ↖

source: 26 USC 3131(b)(1)

- name: qualified_sick_leave_wages_taken_into_account_for_day
  kind: derived
  entity: Person
  dtype: Money
  period: Day
  unit: USD
  source: 26 USC 3131(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: >-
              The amount of qualified sick leave wages taken into account under subsection (a), plus
              any increases under subsection (e), with respect to any individual shall not exceed
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3131/b/1#qualified_sick_leave_wages_taken_into_account_daily_limit
            output: qualified_sick_leave_wages_taken_into_account_daily_limit
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        min(
          max(0, qualified_sick_leave_wages_paid_to_individual_for_day + increases_under_subsection_e_for_individual_day),
          qualified_sick_leave_wages_taken_into_account_daily_limit
        )

overall_calendar_year_days_limit

Parameter(2) in text ↖

source: 26 USC 3131(b)(2)(A)

- name: overall_calendar_year_days_limit
  kind: parameter
  dtype: Count
  source: 26 USC 3131(b)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: (A) 10
  versions:
    - effective_from: '1990-01-01'
      formula: '10'

remaining_days_limit_for_calendar_quarter

Derived(2) in text ↖

source: 26 USC 3131(b)(2)

- name: remaining_days_limit_for_calendar_quarter
  kind: derived
  entity: Person
  dtype: Count
  period: Year
  source: 26 USC 3131(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: >-
              the excess (if any) of— (A) 10, over (B) the aggregate number of days so taken into
              account during preceding calendar quarters in such calendar year
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3131/b/2#overall_calendar_year_days_limit
            output: overall_calendar_year_days_limit
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        max(0, overall_calendar_year_days_limit -
        aggregate_number_of_days_taken_into_account_during_preceding_calendar_quarters_in_calendar_year_other_than_first_quarter_of_calendar_year_2021)

aggregate_days_taken_into_account_for_calendar_quarter

Derived(2) in text ↖

source: 26 USC 3131(b)(2)

- name: aggregate_days_taken_into_account_for_calendar_quarter
  kind: derived
  entity: Person
  dtype: Count
  period: Year
  source: 26 USC 3131(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: >-
              The aggregate number of days taken into account under paragraph (1) for any calendar
              quarter shall not exceed the excess (if any)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3131/b/2#remaining_days_limit_for_calendar_quarter
            output: remaining_days_limit_for_calendar_quarter
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        min(
          max(0, aggregate_number_of_days_taken_into_account_under_paragraph_1_for_calendar_quarter_before_overall_limitation),
          remaining_days_limit_for_calendar_quarter
        )

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 6402 (a)inferredUS Federal › Statutes › Title 26 › § 6402 › (a)

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us/statute/26/3131/b — Limitations and refundability · Axiom

Limitations and refundability

7 rules2 of 4 subsections

Official source

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(1) Wages taken into account

(1)Wages taken into account∀ 4#

(2)Overall limitation on number of days taken into account∀ 3#

The aggregate number of days taken into account under paragraph (1) for any calendar quarter shall not exceed the excess (if any) of—

(A) 10, over

(B) the aggregate number of days so taken into account during preceding calendar quarters in such calendar year (other than the first quarter of calendar year 2021).

(3)Credit limited to certain employment taxes#

(4)Refundability of excess credit#

in view

Whole section

Encodings · 7

standard_daily_wage_limit26 USC § 3131 (b) (1) · parameter

26 USC 3131(b)(1)

name: standard_daily_wage_limit
kind: parameter
dtype: Money
unit: USD
source: 26 USC 3131(b)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us/statute/26/3131
          excerpt: shall not exceed $200
versions:
  - effective_from: '1990-01-01'
    formula: '200'

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described_paid_sick_time_daily_wage_limit26 USC § 3131 (b) (1) · parameter

26 USC 3131(b)(1)

name: described_paid_sick_time_daily_wage_limit
kind: parameter
dtype: Money
unit: USD
source: 26 USC 3131(b)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us/statute/26/3131
          excerpt: >-
            $511 in the case of any day any portion of which is paid sick time
            described in paragraph (1), (2), or (3) of section 5102(a)
versions:
  - effective_from: '1990-01-01'
    formula: '511'

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qualified_sick_leave_wages_taken_into_account_daily_limit26 USC § 3131 (b) (1) · derived

26 USC 3131(b)(1)

name: qualified_sick_leave_wages_taken_into_account_daily_limit
kind: derived
entity: Person
dtype: Money
period: Day
unit: USD
source: 26 USC 3131(b)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3131
          excerpt: >-
            shall not exceed $200 ($511 in the case of any day any portion of
            which is paid sick time described in paragraph (1), (2), or (3) of
            section 5102(a))
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3131/b/1#standard_daily_wage_limit
          output: standard_daily_wage_limit
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3131/b/1#described_paid_sick_time_daily_wage_limit
          output: described_paid_sick_time_daily_wage_limit
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      if
      any_portion_of_day_is_paid_sick_time_described_in_section_5102_a_1_2_or_3_with_subsection_c_2_A_i_modification:
      described_paid_sick_time_daily_wage_limit else: standard_daily_wage_limit

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qualified_sick_leave_wages_taken_into_account_for_day26 USC § 3131 (b) (1) · derived

26 USC 3131(b)(1)

name: qualified_sick_leave_wages_taken_into_account_for_day
kind: derived
entity: Person
dtype: Money
period: Day
unit: USD
source: 26 USC 3131(b)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3131
          excerpt: >-
            The amount of qualified sick leave wages taken into account under
            subsection (a), plus any increases under subsection (e), with
            respect to any individual shall not exceed
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3131/b/1#qualified_sick_leave_wages_taken_into_account_daily_limit
          output: qualified_sick_leave_wages_taken_into_account_daily_limit
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: |-
      min(
        max(0, qualified_sick_leave_wages_paid_to_individual_for_day + increases_under_subsection_e_for_individual_day),
        qualified_sick_leave_wages_taken_into_account_daily_limit
      )

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overall_calendar_year_days_limit26 USC § 3131 (b) (2) · parameter

26 USC 3131(b)(2)(A)

name: overall_calendar_year_days_limit
kind: parameter
dtype: Count
source: 26 USC 3131(b)(2)(A)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us/statute/26/3131
          excerpt: (A) 10
versions:
  - effective_from: '1990-01-01'
    formula: '10'

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remaining_days_limit_for_calendar_quarter26 USC § 3131 (b) (2) · derived

26 USC 3131(b)(2)

name: remaining_days_limit_for_calendar_quarter
kind: derived
entity: Person
dtype: Count
period: Year
source: 26 USC 3131(b)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3131
          excerpt: >-
            the excess (if any) of— (A) 10, over (B) the aggregate number of
            days so taken into account during preceding calendar quarters in
            such calendar year
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3131/b/2#overall_calendar_year_days_limit
          output: overall_calendar_year_days_limit
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      max(0, overall_calendar_year_days_limit -
      aggregate_number_of_days_taken_into_account_during_preceding_calendar_quarters_in_calendar_year_other_than_first_quarter_of_calendar_year_2021)

open in graph ↗

aggregate_days_taken_into_account_for_calendar_quarter26 USC § 3131 (b) (2) · derived

26 USC 3131(b)(2)

name: aggregate_days_taken_into_account_for_calendar_quarter
kind: derived
entity: Person
dtype: Count
period: Year
source: 26 USC 3131(b)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3131
          excerpt: >-
            The aggregate number of days taken into account under paragraph (1)
            for any calendar quarter shall not exceed the excess (if any)
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3131/b/2#remaining_days_limit_for_calendar_quarter
          output: remaining_days_limit_for_calendar_quarter
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: |-
      min(
        max(0, aggregate_number_of_days_taken_into_account_under_paragraph_1_for_calendar_quarter_before_overall_limitation),
        remaining_days_limit_for_calendar_quarter
      )

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▸rulespec code

Shown source

statutes/26/3131/b

Displaying the canonical repository encoding.

View on GitHub

Rules

standard_daily_wage_limit

Parameter(1) in text ↖

source: 26 USC 3131(b)(1)

- name: standard_daily_wage_limit
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 3131(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: shall not exceed $200
  versions:
    - effective_from: '1990-01-01'
      formula: '200'

described_paid_sick_time_daily_wage_limit

Parameter(1) in text ↖

source: 26 USC 3131(b)(1)

- name: described_paid_sick_time_daily_wage_limit
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 3131(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: >-
              $511 in the case of any day any portion of which is paid sick time described in
              paragraph (1), (2), or (3) of section 5102(a)
  versions:
    - effective_from: '1990-01-01'
      formula: '511'

qualified_sick_leave_wages_taken_into_account_daily_limit

Derived(1) in text ↖

source: 26 USC 3131(b)(1)

- name: qualified_sick_leave_wages_taken_into_account_daily_limit
  kind: derived
  entity: Person
  dtype: Money
  period: Day
  unit: USD
  source: 26 USC 3131(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: >-
              shall not exceed $200 ($511 in the case of any day any portion of which is paid sick
              time described in paragraph (1), (2), or (3) of section 5102(a))
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3131/b/1#standard_daily_wage_limit
            output: standard_daily_wage_limit
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3131/b/1#described_paid_sick_time_daily_wage_limit
            output: described_paid_sick_time_daily_wage_limit
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if
        any_portion_of_day_is_paid_sick_time_described_in_section_5102_a_1_2_or_3_with_subsection_c_2_A_i_modification:
        described_paid_sick_time_daily_wage_limit else: standard_daily_wage_limit

qualified_sick_leave_wages_taken_into_account_for_day

Derived(1) in text ↖

source: 26 USC 3131(b)(1)

- name: qualified_sick_leave_wages_taken_into_account_for_day
  kind: derived
  entity: Person
  dtype: Money
  period: Day
  unit: USD
  source: 26 USC 3131(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: >-
              The amount of qualified sick leave wages taken into account under subsection (a), plus
              any increases under subsection (e), with respect to any individual shall not exceed
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3131/b/1#qualified_sick_leave_wages_taken_into_account_daily_limit
            output: qualified_sick_leave_wages_taken_into_account_daily_limit
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        min(
          max(0, qualified_sick_leave_wages_paid_to_individual_for_day + increases_under_subsection_e_for_individual_day),
          qualified_sick_leave_wages_taken_into_account_daily_limit
        )

overall_calendar_year_days_limit

Parameter(2) in text ↖

source: 26 USC 3131(b)(2)(A)

- name: overall_calendar_year_days_limit
  kind: parameter
  dtype: Count
  source: 26 USC 3131(b)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: (A) 10
  versions:
    - effective_from: '1990-01-01'
      formula: '10'

remaining_days_limit_for_calendar_quarter

Derived(2) in text ↖

source: 26 USC 3131(b)(2)

- name: remaining_days_limit_for_calendar_quarter
  kind: derived
  entity: Person
  dtype: Count
  period: Year
  source: 26 USC 3131(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: >-
              the excess (if any) of— (A) 10, over (B) the aggregate number of days so taken into
              account during preceding calendar quarters in such calendar year
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3131/b/2#overall_calendar_year_days_limit
            output: overall_calendar_year_days_limit
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        max(0, overall_calendar_year_days_limit -
        aggregate_number_of_days_taken_into_account_during_preceding_calendar_quarters_in_calendar_year_other_than_first_quarter_of_calendar_year_2021)

aggregate_days_taken_into_account_for_calendar_quarter

Derived(2) in text ↖

source: 26 USC 3131(b)(2)

- name: aggregate_days_taken_into_account_for_calendar_quarter
  kind: derived
  entity: Person
  dtype: Count
  period: Year
  source: 26 USC 3131(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: >-
              The aggregate number of days taken into account under paragraph (1) for any calendar
              quarter shall not exceed the excess (if any)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3131/b/2#remaining_days_limit_for_calendar_quarter
            output: remaining_days_limit_for_calendar_quarter
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        min(
          max(0, aggregate_number_of_days_taken_into_account_under_paragraph_1_for_calendar_quarter_before_overall_limitation),
          remaining_days_limit_for_calendar_quarter
        )

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 6402 (a)inferredUS Federal › Statutes › Title 26 › § 6402 › (a)