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Cross reference

For application of different contribution bases with respect to the taxes imposed by subsections (a) and (b), see section 3231(e)(2).

in view

Whole section

▸rulespec code

Shown source

statutes/26/3221.yaml

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This encoding covers the parent provision us/statute/26/3221; no dedicated encoding exists for this exact provision yet.

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Rules

tier_1_tax_tier_identifier

Parameter

source: 26 USC 3221(a), Tier 1 tax

- name: tier_1_tax_tier_identifier
  kind: parameter
  dtype: Integer
  source: 26 USC 3221(a), Tier 1 tax
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3221
            excerpt: Tier 1 tax
  versions:
    - effective_from: '1990-01-01'
      formula: '1'

tier_2_tax_tier_identifier

Parameter

source: 26 USC 3221(b), Tier 2 tax

- name: tier_2_tax_tier_identifier
  kind: parameter
  dtype: Integer
  source: 26 USC 3221(b), Tier 2 tax
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3221
            excerpt: Tier 2 tax
  versions:
    - effective_from: '1990-01-01'
      formula: '2'

tier_1_applicable_rate

Derived

source: 26 USC 3221(a)

- name: tier_1_applicable_rate
  kind: derived
  entity: Employer
  dtype: Rate
  period: Year
  source: 26 USC 3221(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3221
            excerpt: >-
              applicable percentage means the percentage equal to the sum of the rates of tax in
              effect under subsections (a) and (b) of section 3111
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3111/a#employer_oasdi_excise_tax_rate
            output: employer_oasdi_excise_tax_rate
            hash: sha256:0bca2cb6ef64473e7a802903f3c3ffd0afb887c481303cad6d620b9b2159ef82
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3111/b#hospital_insurance_employer_tax_rate
            output: hospital_insurance_employer_tax_rate
            hash: sha256:02cb26afb163a49113d15e8cea6adc2f2c8e82e67a2dc46b905950d39c2f198e
  versions:
    - effective_from: '1990-01-01'
      formula: employer_oasdi_excise_tax_rate + hospital_insurance_employer_tax_rate

tier_2_applicable_rate

Derived

source: 26 USC 3221(b)

- name: tier_2_applicable_rate
  kind: derived
  entity: Employer
  dtype: Rate
  period: Year
  source: 26 USC 3221(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3221
            excerpt: equal to the percentage determined under section 3241
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3241/a#applicable_percentage_for_sections_3211_b_and_3221_b_for_purposes_of_subsection_a
            output: applicable_percentage_for_sections_3211_b_and_3221_b_for_purposes_of_subsection_a
            hash: sha256:2615efb562ab10d367a69d6fdb06a83358ddf7cf51e236b05d85a189a9c6fbfe
  versions:
    - effective_from: '1990-01-01'
      formula: applicable_percentage_for_sections_3211_b_and_3221_b_for_purposes_of_subsection_a

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3231 (e)(2)inferredUS Federal › Statutes › Title 26 › § 3231 › (e)(2)

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us/statute/26/3221/c — Cross reference · Axiom

Cross reference

Official source

For application of different contribution bases with respect to the taxes imposed by subsections (a) and (b), see section 3231(e)(2).

in view

Whole section

▸rulespec code

Shown source

statutes/26/3221.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3221; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

tier_1_tax_tier_identifier

Parameter

source: 26 USC 3221(a), Tier 1 tax

- name: tier_1_tax_tier_identifier
  kind: parameter
  dtype: Integer
  source: 26 USC 3221(a), Tier 1 tax
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3221
            excerpt: Tier 1 tax
  versions:
    - effective_from: '1990-01-01'
      formula: '1'

tier_2_tax_tier_identifier

Parameter

source: 26 USC 3221(b), Tier 2 tax

- name: tier_2_tax_tier_identifier
  kind: parameter
  dtype: Integer
  source: 26 USC 3221(b), Tier 2 tax
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3221
            excerpt: Tier 2 tax
  versions:
    - effective_from: '1990-01-01'
      formula: '2'

tier_1_applicable_rate

Derived

source: 26 USC 3221(a)

- name: tier_1_applicable_rate
  kind: derived
  entity: Employer
  dtype: Rate
  period: Year
  source: 26 USC 3221(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3221
            excerpt: >-
              applicable percentage means the percentage equal to the sum of the rates of tax in
              effect under subsections (a) and (b) of section 3111
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3111/a#employer_oasdi_excise_tax_rate
            output: employer_oasdi_excise_tax_rate
            hash: sha256:0bca2cb6ef64473e7a802903f3c3ffd0afb887c481303cad6d620b9b2159ef82
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3111/b#hospital_insurance_employer_tax_rate
            output: hospital_insurance_employer_tax_rate
            hash: sha256:02cb26afb163a49113d15e8cea6adc2f2c8e82e67a2dc46b905950d39c2f198e
  versions:
    - effective_from: '1990-01-01'
      formula: employer_oasdi_excise_tax_rate + hospital_insurance_employer_tax_rate

tier_2_applicable_rate

Derived

source: 26 USC 3221(b)

- name: tier_2_applicable_rate
  kind: derived
  entity: Employer
  dtype: Rate
  period: Year
  source: 26 USC 3221(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3221
            excerpt: equal to the percentage determined under section 3241
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3241/a#applicable_percentage_for_sections_3211_b_and_3221_b_for_purposes_of_subsection_a
            output: applicable_percentage_for_sections_3211_b_and_3221_b_for_purposes_of_subsection_a
            hash: sha256:2615efb562ab10d367a69d6fdb06a83358ddf7cf51e236b05d85a189a9c6fbfe
  versions:
    - effective_from: '1990-01-01'
      formula: applicable_percentage_for_sections_3211_b_and_3221_b_for_purposes_of_subsection_a

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3231 (e)(2)inferredUS Federal › Statutes › Title 26 › § 3231 › (e)(2)