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Limitations and refundability

6 rules2 of 3 subsections

(1) Wages taken into account

(1)Wages taken into account∀ 4#

The amount of qualified family leave wages taken into account under subsection (a), plus any increases under subsection (e), with respect to any individual shall not exceed—

(A) for any day (or portion thereof) for which the individual is paid qualified family leave wages, $200, and

(B) in the aggregate with respect to all calendar quarters, $12,000.

(2)Credit limited to certain employment taxes∀ 2#

The credit allowed by subsection (a) with respect to any calendar quarter shall not exceed the applicable employment taxes for such calendar quarter (reduced by any credits allowed under section 3131) on the wages paid with respect to the employment of all employees of the employer.

(3)Refundability of excess credit#

(A) Credit is refundable If the amount of the credit under subsection (a) exceeds the limitation of paragraph (2) 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 · 6

qualified_family_leave_wages_daily_limit_per_individual26 USC § 3132 (b) (1) · parameter

26 USC 3132(b)(1)(A)

name: qualified_family_leave_wages_daily_limit_per_individual
kind: parameter
dtype: Money
unit: USD
source: 26 USC 3132(b)(1)(A)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us/statute/26/3132
          excerpt: $200
versions:
  - effective_from: '1990-01-01'
    formula: '200'

open in graph ↗

qualified_family_leave_wages_aggregate_limit_per_individual26 USC § 3132 (b) (1) · parameter

26 USC 3132(b)(1)(B)

name: qualified_family_leave_wages_aggregate_limit_per_individual
kind: parameter
dtype: Money
unit: USD
source: 26 USC 3132(b)(1)(B)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us/statute/26/3132
          excerpt: $12,000
versions:
  - effective_from: '1990-01-01'
    formula: '12000'

open in graph ↗

qualified_family_leave_wages_taken_into_account_for_day26 USC § 3132 (b) (1) · derived

26 USC 3132(b)(1)(A)

name: qualified_family_leave_wages_taken_into_account_for_day
kind: derived
entity: Person
dtype: Money
period: Day
unit: USD
source: 26 USC 3132(b)(1)(A)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3132
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3132/b/1#qualified_family_leave_wages_daily_limit_per_individual
          output: qualified_family_leave_wages_daily_limit_per_individual
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: |-
      min(
        max(0, qualified_family_leave_wages_plus_increases_paid_for_day),
        qualified_family_leave_wages_daily_limit_per_individual
      )

open in graph ↗

aggregate_qualified_family_leave_wages_taken_into_account26 USC § 3132 (b) (1) · derived

26 USC 3132(b)(1)(B)

name: aggregate_qualified_family_leave_wages_taken_into_account
kind: derived
entity: Person
dtype: Money
period: Year
unit: USD
source: 26 USC 3132(b)(1)(B)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3132
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3132/b/1#qualified_family_leave_wages_aggregate_limit_per_individual
          output: qualified_family_leave_wages_aggregate_limit_per_individual
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: |-
      min(
        max(0, aggregate_qualified_family_leave_wages_plus_increases_with_respect_to_all_calendar_quarters),
        qualified_family_leave_wages_aggregate_limit_per_individual
      )

open in graph ↗

applicable_employment_taxes_after_section_3131_credits26 USC § 3132 (b) (2) · derived

26 USC 3132(b)(2)

name: applicable_employment_taxes_after_section_3131_credits
kind: derived
entity: Employer
dtype: Money
period: Year
unit: USD
source: 26 USC 3132(b)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3132
          excerpt: >-
            applicable employment taxes ... (reduced by any credits allowed
            under section 3131)
      - 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
versions:
  - effective_from: '1990-01-01'
    formula: >-
      max(0,
      applicable_employment_taxes_for_calendar_quarter_on_wages_paid_with_respect_to_employment_of_all_employees
      - qualified_sick_leave_wages_credit_against_applicable_employment_taxes)

open in graph ↗

qualified_family_leave_wages_credit_after_employment_tax_limit26 USC § 3132 (b) (2) · derived

26 USC 3132(b)(2)

name: qualified_family_leave_wages_credit_after_employment_tax_limit
kind: derived
entity: Employer
dtype: Money
period: Year
unit: USD
source: 26 USC 3132(b)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3132
          excerpt: >-
            The credit allowed by subsection (a) ... shall not exceed the
            applicable employment taxes
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3132/a#qualified_family_leave_wages_credit_against_applicable_employment_taxes
          output: >-
            qualified_family_leave_wages_credit_against_applicable_employment_taxes
          hash: >-
            sha256:f249f97f60dad580a6e353f961a820960551254b821e267853fba2af34a1dfc2
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3132/b/2#applicable_employment_taxes_after_section_3131_credits
          output: applicable_employment_taxes_after_section_3131_credits
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      min(max(0,
      qualified_family_leave_wages_credit_against_applicable_employment_taxes),
        applicable_employment_taxes_after_section_3131_credits
      )

open in graph ↗

▸rulespec code

Shown source

statutes/26/3132/b

Displaying the canonical repository encoding.

View on GitHub

Rules

qualified_family_leave_wages_daily_limit_per_individual

Parameter(1) in text ↖

source: 26 USC 3132(b)(1)(A)

- name: qualified_family_leave_wages_daily_limit_per_individual
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 3132(b)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: $200
  versions:
    - effective_from: '1990-01-01'
      formula: '200'

qualified_family_leave_wages_aggregate_limit_per_individual

Parameter(1) in text ↖

source: 26 USC 3132(b)(1)(B)

- name: qualified_family_leave_wages_aggregate_limit_per_individual
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 3132(b)(1)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: $12,000
  versions:
    - effective_from: '1990-01-01'
      formula: '12000'

qualified_family_leave_wages_taken_into_account_for_day

Derived(1) in text ↖

source: 26 USC 3132(b)(1)(A)

- name: qualified_family_leave_wages_taken_into_account_for_day
  kind: derived
  entity: Person
  dtype: Money
  period: Day
  unit: USD
  source: 26 USC 3132(b)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3132
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3132/b/1#qualified_family_leave_wages_daily_limit_per_individual
            output: qualified_family_leave_wages_daily_limit_per_individual
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        min(
          max(0, qualified_family_leave_wages_plus_increases_paid_for_day),
          qualified_family_leave_wages_daily_limit_per_individual
        )

aggregate_qualified_family_leave_wages_taken_into_account

Derived(1) in text ↖

source: 26 USC 3132(b)(1)(B)

- name: aggregate_qualified_family_leave_wages_taken_into_account
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3132(b)(1)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3132
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3132/b/1#qualified_family_leave_wages_aggregate_limit_per_individual
            output: qualified_family_leave_wages_aggregate_limit_per_individual
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        min(
          max(0, aggregate_qualified_family_leave_wages_plus_increases_with_respect_to_all_calendar_quarters),
          qualified_family_leave_wages_aggregate_limit_per_individual
        )

applicable_employment_taxes_after_section_3131_credits

Derived(2) in text ↖

source: 26 USC 3132(b)(2)

- name: applicable_employment_taxes_after_section_3131_credits
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3132(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: applicable employment taxes ... (reduced by any credits allowed under section 3131)
        - 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
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        max(0,
        applicable_employment_taxes_for_calendar_quarter_on_wages_paid_with_respect_to_employment_of_all_employees
        - qualified_sick_leave_wages_credit_against_applicable_employment_taxes)

qualified_family_leave_wages_credit_after_employment_tax_limit

Derived(2) in text ↖

source: 26 USC 3132(b)(2)

- name: qualified_family_leave_wages_credit_after_employment_tax_limit
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3132(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: >-
              The credit allowed by subsection (a) ... shall not exceed the applicable employment
              taxes
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3132/a#qualified_family_leave_wages_credit_against_applicable_employment_taxes
            output: qualified_family_leave_wages_credit_against_applicable_employment_taxes
            hash: sha256:f249f97f60dad580a6e353f961a820960551254b821e267853fba2af34a1dfc2
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3132/b/2#applicable_employment_taxes_after_section_3131_credits
            output: applicable_employment_taxes_after_section_3131_credits
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        min(max(0, qualified_family_leave_wages_credit_against_applicable_employment_taxes),
          applicable_employment_taxes_after_section_3131_credits
        )

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 3131inferredUS Federal › Statutes › Title 26 › § 3131
26 USC § 6402 (a)inferredUS Federal › Statutes › Title 26 › § 6402 › (a)

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us/statute/26/3132/b — Limitations and refundability · Axiom

Limitations and refundability

6 rules2 of 3 subsections

Official source

graph ↗build calculator ↗

(1) Wages taken into account

(1)Wages taken into account∀ 4#

The amount of qualified family leave wages taken into account under subsection (a), plus any increases under subsection (e), with respect to any individual shall not exceed—

(A) for any day (or portion thereof) for which the individual is paid qualified family leave wages, $200, and

(B) in the aggregate with respect to all calendar quarters, $12,000.

(2)Credit limited to certain employment taxes∀ 2#

(3)Refundability of excess credit#

in view

Whole section

Encodings · 6

qualified_family_leave_wages_daily_limit_per_individual26 USC § 3132 (b) (1) · parameter

26 USC 3132(b)(1)(A)

name: qualified_family_leave_wages_daily_limit_per_individual
kind: parameter
dtype: Money
unit: USD
source: 26 USC 3132(b)(1)(A)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us/statute/26/3132
          excerpt: $200
versions:
  - effective_from: '1990-01-01'
    formula: '200'

open in graph ↗

qualified_family_leave_wages_aggregate_limit_per_individual26 USC § 3132 (b) (1) · parameter

26 USC 3132(b)(1)(B)

name: qualified_family_leave_wages_aggregate_limit_per_individual
kind: parameter
dtype: Money
unit: USD
source: 26 USC 3132(b)(1)(B)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us/statute/26/3132
          excerpt: $12,000
versions:
  - effective_from: '1990-01-01'
    formula: '12000'

open in graph ↗

qualified_family_leave_wages_taken_into_account_for_day26 USC § 3132 (b) (1) · derived

26 USC 3132(b)(1)(A)

name: qualified_family_leave_wages_taken_into_account_for_day
kind: derived
entity: Person
dtype: Money
period: Day
unit: USD
source: 26 USC 3132(b)(1)(A)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3132
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3132/b/1#qualified_family_leave_wages_daily_limit_per_individual
          output: qualified_family_leave_wages_daily_limit_per_individual
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: |-
      min(
        max(0, qualified_family_leave_wages_plus_increases_paid_for_day),
        qualified_family_leave_wages_daily_limit_per_individual
      )

open in graph ↗

aggregate_qualified_family_leave_wages_taken_into_account26 USC § 3132 (b) (1) · derived

26 USC 3132(b)(1)(B)

name: aggregate_qualified_family_leave_wages_taken_into_account
kind: derived
entity: Person
dtype: Money
period: Year
unit: USD
source: 26 USC 3132(b)(1)(B)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3132
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3132/b/1#qualified_family_leave_wages_aggregate_limit_per_individual
          output: qualified_family_leave_wages_aggregate_limit_per_individual
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: |-
      min(
        max(0, aggregate_qualified_family_leave_wages_plus_increases_with_respect_to_all_calendar_quarters),
        qualified_family_leave_wages_aggregate_limit_per_individual
      )

open in graph ↗

applicable_employment_taxes_after_section_3131_credits26 USC § 3132 (b) (2) · derived

26 USC 3132(b)(2)

name: applicable_employment_taxes_after_section_3131_credits
kind: derived
entity: Employer
dtype: Money
period: Year
unit: USD
source: 26 USC 3132(b)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3132
          excerpt: >-
            applicable employment taxes ... (reduced by any credits allowed
            under section 3131)
      - 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
versions:
  - effective_from: '1990-01-01'
    formula: >-
      max(0,
      applicable_employment_taxes_for_calendar_quarter_on_wages_paid_with_respect_to_employment_of_all_employees
      - qualified_sick_leave_wages_credit_against_applicable_employment_taxes)

open in graph ↗

qualified_family_leave_wages_credit_after_employment_tax_limit26 USC § 3132 (b) (2) · derived

26 USC 3132(b)(2)

name: qualified_family_leave_wages_credit_after_employment_tax_limit
kind: derived
entity: Employer
dtype: Money
period: Year
unit: USD
source: 26 USC 3132(b)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3132
          excerpt: >-
            The credit allowed by subsection (a) ... shall not exceed the
            applicable employment taxes
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3132/a#qualified_family_leave_wages_credit_against_applicable_employment_taxes
          output: >-
            qualified_family_leave_wages_credit_against_applicable_employment_taxes
          hash: >-
            sha256:f249f97f60dad580a6e353f961a820960551254b821e267853fba2af34a1dfc2
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3132/b/2#applicable_employment_taxes_after_section_3131_credits
          output: applicable_employment_taxes_after_section_3131_credits
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      min(max(0,
      qualified_family_leave_wages_credit_against_applicable_employment_taxes),
        applicable_employment_taxes_after_section_3131_credits
      )

open in graph ↗

▸rulespec code

Shown source

statutes/26/3132/b

Displaying the canonical repository encoding.

View on GitHub

Rules

qualified_family_leave_wages_daily_limit_per_individual

Parameter(1) in text ↖

source: 26 USC 3132(b)(1)(A)

- name: qualified_family_leave_wages_daily_limit_per_individual
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 3132(b)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: $200
  versions:
    - effective_from: '1990-01-01'
      formula: '200'

qualified_family_leave_wages_aggregate_limit_per_individual

Parameter(1) in text ↖

source: 26 USC 3132(b)(1)(B)

- name: qualified_family_leave_wages_aggregate_limit_per_individual
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 3132(b)(1)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: $12,000
  versions:
    - effective_from: '1990-01-01'
      formula: '12000'

qualified_family_leave_wages_taken_into_account_for_day

Derived(1) in text ↖

source: 26 USC 3132(b)(1)(A)

- name: qualified_family_leave_wages_taken_into_account_for_day
  kind: derived
  entity: Person
  dtype: Money
  period: Day
  unit: USD
  source: 26 USC 3132(b)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3132
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3132/b/1#qualified_family_leave_wages_daily_limit_per_individual
            output: qualified_family_leave_wages_daily_limit_per_individual
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        min(
          max(0, qualified_family_leave_wages_plus_increases_paid_for_day),
          qualified_family_leave_wages_daily_limit_per_individual
        )

aggregate_qualified_family_leave_wages_taken_into_account

Derived(1) in text ↖

source: 26 USC 3132(b)(1)(B)

- name: aggregate_qualified_family_leave_wages_taken_into_account
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3132(b)(1)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3132
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3132/b/1#qualified_family_leave_wages_aggregate_limit_per_individual
            output: qualified_family_leave_wages_aggregate_limit_per_individual
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        min(
          max(0, aggregate_qualified_family_leave_wages_plus_increases_with_respect_to_all_calendar_quarters),
          qualified_family_leave_wages_aggregate_limit_per_individual
        )

applicable_employment_taxes_after_section_3131_credits

Derived(2) in text ↖

source: 26 USC 3132(b)(2)

- name: applicable_employment_taxes_after_section_3131_credits
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3132(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: applicable employment taxes ... (reduced by any credits allowed under section 3131)
        - 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
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        max(0,
        applicable_employment_taxes_for_calendar_quarter_on_wages_paid_with_respect_to_employment_of_all_employees
        - qualified_sick_leave_wages_credit_against_applicable_employment_taxes)

qualified_family_leave_wages_credit_after_employment_tax_limit

Derived(2) in text ↖

source: 26 USC 3132(b)(2)

- name: qualified_family_leave_wages_credit_after_employment_tax_limit
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3132(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: >-
              The credit allowed by subsection (a) ... shall not exceed the applicable employment
              taxes
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3132/a#qualified_family_leave_wages_credit_against_applicable_employment_taxes
            output: qualified_family_leave_wages_credit_against_applicable_employment_taxes
            hash: sha256:f249f97f60dad580a6e353f961a820960551254b821e267853fba2af34a1dfc2
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3132/b/2#applicable_employment_taxes_after_section_3131_credits
            output: applicable_employment_taxes_after_section_3131_credits
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        min(max(0, qualified_family_leave_wages_credit_against_applicable_employment_taxes),
          applicable_employment_taxes_after_section_3131_credits
        )

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 3131inferredUS Federal › Statutes › Title 26 › § 3131
26 USC § 6402 (a)inferredUS Federal › Statutes › Title 26 › § 6402 › (a)