Axiom Foundation

(1)#

regulations or other guidance to prevent the avoidance of the purposes of the limitations under this section,

(2)#

regulations or other guidance to minimize compliance and record-keeping burdens under this section,

(3)#

regulations or other guidance providing for waiver of penalties for failure to deposit amounts in anticipation of the allowance of the credit allowed under this section,

(4)#

regulations or other guidance for recapturing the benefit of credits determined under this section in cases where there is a subsequent adjustment to the credit determined under subsection (a),

(5)#

regulations or other guidance to ensure that the wages taken into account under this section conform with the paid sick time required to be provided under the Emergency Paid Sick Leave Act,

(6)#

regulations or other guidance to permit the advancement of the credit determined under subsection (a), and

regulations or other guidance with respect to the allocation, reporting, and substantiation of collectively bargained defined benefit pension plan contributions and collectively bargained apprenticeship program contributions.

Regulations

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(4)#

(5)#

(6)#

(7)#

Regulations

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(3)#

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(5)#

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(7)#