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In general

The amount of the credit allowed under subsection (a) shall be increased by the sum of—

(A) so much of the employer’s collectively bargained defined benefit pension plan contributions as are properly allocable to the qualified sick leave wages for which such credit is so allowed, plus

(B) so much of the employer’s collectively bargained apprenticeship program contributions as are properly allocable to the qualified sick leave wages for which such credit is so allowed.

in view

Whole section

▸rulespec code

Shown source

statutes/26/3131/e.yaml

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Rules

defined_benefit_pension_plan_contributions_allocated_to_qualified_sick_leave_wages

Derived

source: 26 USC 3131(e)(2)(C)

- name: defined_benefit_pension_plan_contributions_allocated_to_qualified_sick_leave_wages
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3131(e)(2)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: >-
              shall be the product of— (i) the pension contribution rate (expressed as an hourly
              rate), and (ii) the number of hours
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        max(0, pension_contribution_rate_expressed_as_hourly_rate)

        * max(0,
        hours_for_which_qualified_sick_leave_wages_were_provided_to_employees_covered_under_collective_bargaining_agreement_for_pension_contributions)

apprenticeship_program_contributions_allocated_to_qualified_sick_leave_wages

Derived

source: 26 USC 3131(e)(3)(D)

- name: apprenticeship_program_contributions_allocated_to_qualified_sick_leave_wages
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3131(e)(3)(D)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: >-
              shall be the product of— (i) the apprenticeship program contribution rate (expressed
              as an hourly rate), and (ii) the number of hours
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        max(0, apprenticeship_program_contribution_rate_expressed_as_hourly_rate)

        * max(0,
        hours_for_which_qualified_sick_leave_wages_were_provided_to_employees_covered_under_collective_bargaining_agreement_for_apprenticeship_contributions)

collectively_bargained_contributions_increase_to_qualified_sick_leave_wages_credit

Derived

source: 26 USC 3131(e)(1)

- name: collectively_bargained_contributions_increase_to_qualified_sick_leave_wages_credit
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3131(e)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: shall be increased by the sum of
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3131/e#defined_benefit_pension_plan_contributions_allocated_to_qualified_sick_leave_wages
            output: defined_benefit_pension_plan_contributions_allocated_to_qualified_sick_leave_wages
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3131/e#apprenticeship_program_contributions_allocated_to_qualified_sick_leave_wages
            output: apprenticeship_program_contributions_allocated_to_qualified_sick_leave_wages
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        defined_benefit_pension_plan_contributions_allocated_to_qualified_sick_leave_wages
        + apprenticeship_program_contributions_allocated_to_qualified_sick_leave_wages

qualified_sick_leave_wages_credit_with_collectively_bargained_contributions_increase

Derived

source: 26 USC 3131(e)(1)

- name: qualified_sick_leave_wages_credit_with_collectively_bargained_contributions_increase
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3131(e)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: The amount of the credit allowed under subsection (a) shall be increased
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3131/a#qualified_sick_leave_wages_credit_against_applicable_employment_taxes
            output: qualified_sick_leave_wages_credit_against_applicable_employment_taxes
            hash: sha256:eb18d4a79c2902f4018ec4acfa89e326b6b86646355ace8ae4a89ab37c4f8aa9
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3131/e#collectively_bargained_contributions_increase_to_qualified_sick_leave_wages_credit
            output: collectively_bargained_contributions_increase_to_qualified_sick_leave_wages_credit
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        qualified_sick_leave_wages_credit_against_applicable_employment_taxes
        + collectively_bargained_contributions_increase_to_qualified_sick_leave_wages_credit

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us/statute/26/3131/e/1 — In general · Axiom

In general

Official source

The amount of the credit allowed under subsection (a) shall be increased by the sum of—

(A) so much of the employer’s collectively bargained defined benefit pension plan contributions as are properly allocable to the qualified sick leave wages for which such credit is so allowed, plus

(B) so much of the employer’s collectively bargained apprenticeship program contributions as are properly allocable to the qualified sick leave wages for which such credit is so allowed.

in view

Whole section

▸rulespec code

Shown source

statutes/26/3131/e.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3131/e; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

defined_benefit_pension_plan_contributions_allocated_to_qualified_sick_leave_wages

Derived

source: 26 USC 3131(e)(2)(C)

- name: defined_benefit_pension_plan_contributions_allocated_to_qualified_sick_leave_wages
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3131(e)(2)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: >-
              shall be the product of— (i) the pension contribution rate (expressed as an hourly
              rate), and (ii) the number of hours
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        max(0, pension_contribution_rate_expressed_as_hourly_rate)

        * max(0,
        hours_for_which_qualified_sick_leave_wages_were_provided_to_employees_covered_under_collective_bargaining_agreement_for_pension_contributions)

apprenticeship_program_contributions_allocated_to_qualified_sick_leave_wages

Derived

source: 26 USC 3131(e)(3)(D)

- name: apprenticeship_program_contributions_allocated_to_qualified_sick_leave_wages
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3131(e)(3)(D)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: >-
              shall be the product of— (i) the apprenticeship program contribution rate (expressed
              as an hourly rate), and (ii) the number of hours
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        max(0, apprenticeship_program_contribution_rate_expressed_as_hourly_rate)

        * max(0,
        hours_for_which_qualified_sick_leave_wages_were_provided_to_employees_covered_under_collective_bargaining_agreement_for_apprenticeship_contributions)

collectively_bargained_contributions_increase_to_qualified_sick_leave_wages_credit

Derived

source: 26 USC 3131(e)(1)

- name: collectively_bargained_contributions_increase_to_qualified_sick_leave_wages_credit
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3131(e)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: shall be increased by the sum of
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3131/e#defined_benefit_pension_plan_contributions_allocated_to_qualified_sick_leave_wages
            output: defined_benefit_pension_plan_contributions_allocated_to_qualified_sick_leave_wages
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3131/e#apprenticeship_program_contributions_allocated_to_qualified_sick_leave_wages
            output: apprenticeship_program_contributions_allocated_to_qualified_sick_leave_wages
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        defined_benefit_pension_plan_contributions_allocated_to_qualified_sick_leave_wages
        + apprenticeship_program_contributions_allocated_to_qualified_sick_leave_wages

qualified_sick_leave_wages_credit_with_collectively_bargained_contributions_increase

Derived

source: 26 USC 3131(e)(1)

- name: qualified_sick_leave_wages_credit_with_collectively_bargained_contributions_increase
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3131(e)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3131
            excerpt: The amount of the credit allowed under subsection (a) shall be increased
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3131/a#qualified_sick_leave_wages_credit_against_applicable_employment_taxes
            output: qualified_sick_leave_wages_credit_against_applicable_employment_taxes
            hash: sha256:eb18d4a79c2902f4018ec4acfa89e326b6b86646355ace8ae4a89ab37c4f8aa9
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3131/e#collectively_bargained_contributions_increase_to_qualified_sick_leave_wages_credit
            output: collectively_bargained_contributions_increase_to_qualified_sick_leave_wages_credit
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        qualified_sick_leave_wages_credit_against_applicable_employment_taxes
        + collectively_bargained_contributions_increase_to_qualified_sick_leave_wages_credit