Allowance of credit for amounts paid under certain collectively bargained agreements

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

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

For purposes of this subsection—

(A) In general The term “collectively bargained defined benefit pension plan contributions” has the meaning given such term under section 3131(e)(2).

(B) Allocation rules The amount of collectively bargained defined benefit pension plan contributions allocated to qualified family leave wages for any calendar quarter shall be the product of— (i) the pension contribution rate (as defined in section 3131(e)(2)), expressed as an hourly rate, and (ii) the number of hours for which qualified family leave wages were provided to employees covered under the collective bargaining agreement described in section 3131(e)(2)(A)(iii) during the calendar quarter.

For purposes of this section—

(A) In general The term “collectively bargained apprenticeship program contributions” has the meaning given such term under section 3131(e)(3).

(B) Allocation rules For purposes of this section, the amount of collectively bargained apprenticeship program contributions allocated to qualified family leave wages for any calendar quarter shall be the product of— (i) the apprenticeship contribution rate (as defined in section 3131(e)(3)), expressed as an hourly rate, and (ii) the number of hours for which qualified family leave wages were provided to employees covered under the collective bargaining agreement described in section 3131(e)(3)(A)(iii) during the calendar quarter.