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Qualified family leave wages

3 rules0 of 2 subsections

(1) In general

(1)In general#

For purposes of this section, the term “qualified family leave wages” means wages paid by an employer which would be required to be paid by reason of the Emergency Family and Medical Leave Expansion Act (including the amendments made by such Act) as if such Act (and amendments made by such Act) applied after March 31, 2021 .

(2)Rules of application#

(A) In general For purposes of determining whether wages are qualified family leave wages under paragraph (1)— (i) section 110(a)(2)(A) of the Family and Medical Leave Act of 1993 shall be applied by inserting “or any reason for leave described in section 5102(a) of the Families First Coronavirus Response Act, or the employee is seeking or awaiting the results of a diagnostic test for, or a medical diagnosis of, COVID–19 and such employee has been exposed to COVID–19 or the employee’s employer has requested such test or diagnosis, or the employee is obtaining immunization related to COVID–19 or recovering from any injury, disability, illness, or condition related to such immunization” after “public health emergency”, and (ii) section 110(b) of such Act shall be applied— (I) without regard to paragraph (1) thereof, (II) by striking “after taking leave after such section for 10 days” in paragraph (2)(A) thereof, and (III) by substituting “$12,000” for “$10,000” in paragraph (2)(B)(ii) thereof.

(B) Leave must meet requirements For purposes of determining whether wages would be required to be paid under paragraph (1), if an employer fails to comply with any requirement of the Family and Medical Leave Act of 1993 or the Emergency Family and Medical Leave Expansion Act (determined without regard to any time limitation under section 102(a)(1)(F) of the Family and Medical Leave Act of 1994) 1 1 So in original. Probably should be “1993)”. with respect to any leave provided for a qualifying need related to a public health emergency (as defined in section 110 of such Act, applied as described in subparagraph (A)(i)), amounts paid by such employer with respect to such leave shall not be taken into account as qualified family leave wages. For purposes of the preceding sentence, an employer which takes an action described in section 105 of the Family and Medical Leave Act of 1993 shall be treated as failing to meet a requirement of such Act.

in view

Whole section

Encodings · 3

substituted_family_leave_wage_cap26 USC § 3132 (c) · parameter

26 USC 3132(c)(2)(A)(ii)(III)

name: substituted_family_leave_wage_cap
kind: parameter
dtype: Money
unit: USD
source: 26 USC 3132(c)(2)(A)(ii)(III)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us/statute/26/3132
          excerpt: by substituting “$12,000” for “$10,000”
versions:
  - effective_from: '2021-04-01'
    formula: '12000'

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family_leave_wages_meet_leave_requirements26 USC § 3132 (c) · derived

26 USC 3132(c)(2)(B)

name: family_leave_wages_meet_leave_requirements
kind: derived
entity: Employer
dtype: Judgment
period: Year
source: 26 USC 3132(c)(2)(B)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3132
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3132
          excerpt: >-
            an employer which takes an action described in section 105 of the
            Family and Medical Leave Act of 1993 shall be treated as failing to
            meet a requirement
versions:
  - effective_from: '2021-04-01'
    formula: >-
      not
      employer_fails_to_comply_with_family_and_medical_leave_requirements_for_public_health_emergency_leave

      and not
      employer_takes_action_described_in_section_105_of_family_and_medical_leave_act

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qualified_family_leave_wages26 USC § 3132 (c) · derived

26 USC 3132(c)

name: qualified_family_leave_wages
kind: derived
entity: Employer
dtype: Money
period: Year
unit: USD
source: 26 USC 3132(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3132
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us/statute/26/3132
          excerpt: by substituting “$12,000” for “$10,000”
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3132/c#substituted_family_leave_wage_cap
          output: substituted_family_leave_wage_cap
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3132/c#family_leave_wages_meet_leave_requirements
          output: family_leave_wages_meet_leave_requirements
          hash: sha256:local
versions:
  - effective_from: '2021-04-01'
    formula: >-
      if family_leave_wages_meet_leave_requirements: min(max(0,
      wages_paid_by_employer_that_would_be_required_under_emergency_family_and_medical_leave_expansion_act_as_modified),
      substituted_family_leave_wage_cap) else: 0

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▸rulespec code

Shown source

statutes/26/3132/c.yaml

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Rules

substituted_family_leave_wage_cap

Parameter

source: 26 USC 3132(c)(2)(A)(ii)(III)

- name: substituted_family_leave_wage_cap
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 3132(c)(2)(A)(ii)(III)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: by substituting “$12,000” for “$10,000”
  versions:
    - effective_from: '2021-04-01'
      formula: '12000'

family_leave_wages_meet_leave_requirements

Derived

source: 26 USC 3132(c)(2)(B)

- name: family_leave_wages_meet_leave_requirements
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3132(c)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3132
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: >-
              an employer which takes an action described in section 105 of the Family and Medical
              Leave Act of 1993 shall be treated as failing to meet a requirement
  versions:
    - effective_from: '2021-04-01'
      formula: >-
        not
        employer_fails_to_comply_with_family_and_medical_leave_requirements_for_public_health_emergency_leave

        and not employer_takes_action_described_in_section_105_of_family_and_medical_leave_act