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Collectively bargained defined benefit pension plan contributions

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.

in view

Whole section

▸rulespec code

Shown source

statutes/26/3132/e.yaml

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Rules

pension_plan_contributions_allocated_to_qualified_family_leave_wages

Derived

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

- name: pension_plan_contributions_allocated_to_qualified_family_leave_wages
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3132(e)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: shall be the product of
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: >-
              pension contribution rate (as defined in section 3131(e)(2)), expressed as an hourly
              rate
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: >-
              number of hours for which qualified family leave wages were provided to employees
              covered under the collective bargaining agreement
  versions:
    - effective_from: '2021-04-01'
      formula: >-
        max(0, pension_contribution_rate_as_hourly_rate_defined_in_section_3131_e_2)

        * max(0,
        hours_for_qualified_family_leave_wages_provided_to_employees_covered_under_collective_bargaining_agreement_described_in_section_3131_e_2_A_iii_during_calendar_quarter)

apprenticeship_program_contributions_allocated_to_qualified_family_leave_wages

Derived

source: 26 USC 3132(e)(3)(B)

- name: apprenticeship_program_contributions_allocated_to_qualified_family_leave_wages
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3132(e)(3)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: shall be the product of
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: >-
              apprenticeship contribution rate (as defined in section 3131(e)(3)), expressed as an
              hourly rate
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: >-
              number of hours for which qualified family leave wages were provided to employees
              covered under the collective bargaining agreement
  versions:
    - effective_from: '2021-04-01'
      formula: >-
        max(0, apprenticeship_contribution_rate_as_hourly_rate_defined_in_section_3131_e_3)

        * max(0,
        hours_for_qualified_family_leave_wages_provided_to_employees_covered_under_collective_bargaining_agreement_described_in_section_3131_e_3_A_iii_during_calendar_quarter)

credit_increase_for_collectively_bargained_contributions

Derived

source: 26 USC 3132(e)(1)

- name: credit_increase_for_collectively_bargained_contributions
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3132(e)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: shall be increased by so much of the sum of
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3132/e#pension_plan_contributions_allocated_to_qualified_family_leave_wages
            output: pension_plan_contributions_allocated_to_qualified_family_leave_wages
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3132/e#apprenticeship_program_contributions_allocated_to_qualified_family_leave_wages
            output: apprenticeship_program_contributions_allocated_to_qualified_family_leave_wages
            hash: sha256:local
  versions:
    - effective_from: '2021-04-01'
      formula: |-
        pension_plan_contributions_allocated_to_qualified_family_leave_wages
        + apprenticeship_program_contributions_allocated_to_qualified_family_leave_wages

▸citations (3)

References

This rule cites 3 other rules.

26 USC § 3131 (e)(2)inferredUS Federal › Statutes › Title 26 › § 3131 › (e)(2)
26 USC § 3131 (e)(2)inferredUS Federal › Statutes › Title 26 › § 3131 › (e)(2)
26 USC § 3131 (e)(2)(A)(iii)inferredUS Federal › Statutes › Title 26 › § 3131 › (e)(2)(A)(iii)

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us/statute/26/3132/e/2 — Collectively bargained defined benefit pension plan contributions · Axiom

Collectively bargained defined benefit pension plan contributions

Official source

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).

in view

Whole section

▸rulespec code

Shown source

statutes/26/3132/e.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3132/e; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

pension_plan_contributions_allocated_to_qualified_family_leave_wages

Derived

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

- name: pension_plan_contributions_allocated_to_qualified_family_leave_wages
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3132(e)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: shall be the product of
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: >-
              pension contribution rate (as defined in section 3131(e)(2)), expressed as an hourly
              rate
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: >-
              number of hours for which qualified family leave wages were provided to employees
              covered under the collective bargaining agreement
  versions:
    - effective_from: '2021-04-01'
      formula: >-
        max(0, pension_contribution_rate_as_hourly_rate_defined_in_section_3131_e_2)

        * max(0,
        hours_for_qualified_family_leave_wages_provided_to_employees_covered_under_collective_bargaining_agreement_described_in_section_3131_e_2_A_iii_during_calendar_quarter)

apprenticeship_program_contributions_allocated_to_qualified_family_leave_wages

Derived

source: 26 USC 3132(e)(3)(B)

- name: apprenticeship_program_contributions_allocated_to_qualified_family_leave_wages
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3132(e)(3)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: shall be the product of
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: >-
              apprenticeship contribution rate (as defined in section 3131(e)(3)), expressed as an
              hourly rate
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: >-
              number of hours for which qualified family leave wages were provided to employees
              covered under the collective bargaining agreement
  versions:
    - effective_from: '2021-04-01'
      formula: >-
        max(0, apprenticeship_contribution_rate_as_hourly_rate_defined_in_section_3131_e_3)

        * max(0,
        hours_for_qualified_family_leave_wages_provided_to_employees_covered_under_collective_bargaining_agreement_described_in_section_3131_e_3_A_iii_during_calendar_quarter)

credit_increase_for_collectively_bargained_contributions

Derived

source: 26 USC 3132(e)(1)

- name: credit_increase_for_collectively_bargained_contributions
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3132(e)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: shall be increased by so much of the sum of
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3132/e#pension_plan_contributions_allocated_to_qualified_family_leave_wages
            output: pension_plan_contributions_allocated_to_qualified_family_leave_wages
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3132/e#apprenticeship_program_contributions_allocated_to_qualified_family_leave_wages
            output: apprenticeship_program_contributions_allocated_to_qualified_family_leave_wages
            hash: sha256:local
  versions:
    - effective_from: '2021-04-01'
      formula: |-
        pension_plan_contributions_allocated_to_qualified_family_leave_wages
        + apprenticeship_program_contributions_allocated_to_qualified_family_leave_wages

▸citations (3)

References

This rule cites 3 other rules.

26 USC § 3131 (e)(2)inferredUS Federal › Statutes › Title 26 › § 3131 › (e)(2)
26 USC § 3131 (e)(2)inferredUS Federal › Statutes › Title 26 › § 3131 › (e)(2)
26 USC § 3131 (e)(2)(A)(iii)inferredUS Federal › Statutes › Title 26 › § 3131 › (e)(2)(A)(iii)