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In general

1 rule

In the case of an eligible employer, there shall be allowed as a credit against applicable employment taxes for each calendar quarter an amount equal to 70 percent of the qualified wages with respect to each employee of such employer for such calendar quarter.

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Encodings · 1

employee_retention_credit_rate26 USC § 3134 (a) · parameter

26 USC 3134(a)

name: employee_retention_credit_rate
kind: parameter
dtype: Rate
source: 26 USC 3134(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us/statute/26/3134
          excerpt: 70 percent
versions:
  - effective_from: '2021-01-01'
    formula: '0.70'

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statutes/26/3134/a.yaml

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Rules

employee_retention_credit_rate

Parameter

source: 26 USC 3134(a)

- name: employee_retention_credit_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 3134(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3134
            excerpt: 70 percent
  versions:
    - effective_from: '2021-01-01'
      formula: '0.70'

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us/statute/26/3134/a — In general · Axiom