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Credit limited to certain employment taxes

2 rules

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.

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Whole section

Encodings · 2

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

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

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▸rulespec code

Shown source

statutes/26/3132/b/2.yaml

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Rules

applicable_employment_taxes_after_section_3131_credits

Derived(b) 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(b) 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 (1)

References

This rule cites 1 other rule.

26 USC § 3131inferredUS Federal › Statutes › Title 26 › § 3131

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us/statute/26/3132/b/2 — Credit limited to certain employment taxes · Axiom

Credit limited to certain employment taxes

2 rules

Official source

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Whole section

Encodings · 2

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

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

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▸rulespec code

Shown source

statutes/26/3132/b/2.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

applicable_employment_taxes_after_section_3131_credits

Derived(b) 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(b) 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 (1)

References

This rule cites 1 other rule.

26 USC § 3131inferredUS Federal › Statutes › Title 26 › § 3131