us/statute/26/3302/a/1

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The taxpayer may, to the extent provided in this subsection and subsection (c), credit against the tax imposed by section 3301 the amount of contributions paid by him into an unemployment fund maintained during the taxable year under the unemployment compensation law of a State which is certified as provided in section 3304 for the 12-month period ending on October 31 of such year.

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statutes/26/3302/a.yaml

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Rules

late_paid_contributions_credit_percentage

Parameter

source: 26 USC 3302(a)(3)

- name: late_paid_contributions_credit_percentage
  kind: parameter
  dtype: Rate
  source: 26 USC 3302(a)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: credit shall not exceed 90 percent
  versions:
    - effective_from: '1990-01-01'
      formula: '0.90'

title11_trustee_no_fault_late_paid_contributions_credit_percentage

Parameter

source: 26 USC 3302(a)(5)

- name: title11_trustee_no_fault_late_paid_contributions_credit_percentage
  kind: parameter
  dtype: Rate
  source: 26 USC 3302(a)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: substituting “100 percent” for “90 percent”
  versions:
    - effective_from: '1990-01-01'
      formula: '1.00'

applicable_late_paid_contributions_credit_percentage

Derived

source: 26 USC 3302(a)(3), 26 USC 3302(a)(5)

- name: applicable_late_paid_contributions_credit_percentage
  kind: derived
  entity: Employer
  dtype: Rate
  period: Year
  source: 26 USC 3302(a)(3), 26 USC 3302(a)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              In the case of wages paid by the trustee of an estate under title 11 of the United
              States Code, if the failure to pay contributions on time was without fault by the
              trustee
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/a#late_paid_contributions_credit_percentage
            output: late_paid_contributions_credit_percentage
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3302/a#title11_trustee_no_fault_late_paid_contributions_credit_percentage
            output: title11_trustee_no_fault_late_paid_contributions_credit_percentage
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if wages_paid_by_trustee_of_estate_under_title_11 and
        failure_to_pay_contributions_on_time_was_without_fault_by_trustee:
        title11_trustee_no_fault_late_paid_contributions_credit_percentage else:
        late_paid_contributions_credit_percentage

credit_for_late_paid_contributions_limit

Derived

source: 26 USC 3302(a)(3), 26 USC 3302(a)(5)

- name: credit_for_late_paid_contributions_limit
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3302(a)(3), 26 USC 3302(a)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              credit shall not exceed 90 percent of the amount which would have been allowable as
              credit on account of such contributions had they been paid on or before such last day
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: substituting “100 percent” for “90 percent”
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/a#applicable_late_paid_contributions_credit_percentage
            output: applicable_late_paid_contributions_credit_percentage
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        applicable_late_paid_contributions_credit_percentage
        * max(
            0,
            amount_which_would_have_been_allowable_as_credit_on_account_of_late_contributions_if_timely_paid
        )

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 3301inferredUS Federal › Statutes › Title 26 › § 3301
26 USC § 3304inferredUS Federal › Statutes › Title 26 › § 3304

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us/statute/26/3302/a/1 · Axiom

Official source

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statutes/26/3302/a.yaml

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Rules

late_paid_contributions_credit_percentage

Parameter

source: 26 USC 3302(a)(3)

- name: late_paid_contributions_credit_percentage
  kind: parameter
  dtype: Rate
  source: 26 USC 3302(a)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: credit shall not exceed 90 percent
  versions:
    - effective_from: '1990-01-01'
      formula: '0.90'

title11_trustee_no_fault_late_paid_contributions_credit_percentage

Parameter

source: 26 USC 3302(a)(5)

- name: title11_trustee_no_fault_late_paid_contributions_credit_percentage
  kind: parameter
  dtype: Rate
  source: 26 USC 3302(a)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: substituting “100 percent” for “90 percent”
  versions:
    - effective_from: '1990-01-01'
      formula: '1.00'

applicable_late_paid_contributions_credit_percentage

Derived

source: 26 USC 3302(a)(3), 26 USC 3302(a)(5)

- name: applicable_late_paid_contributions_credit_percentage
  kind: derived
  entity: Employer
  dtype: Rate
  period: Year
  source: 26 USC 3302(a)(3), 26 USC 3302(a)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              In the case of wages paid by the trustee of an estate under title 11 of the United
              States Code, if the failure to pay contributions on time was without fault by the
              trustee
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/a#late_paid_contributions_credit_percentage
            output: late_paid_contributions_credit_percentage
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3302/a#title11_trustee_no_fault_late_paid_contributions_credit_percentage
            output: title11_trustee_no_fault_late_paid_contributions_credit_percentage
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if wages_paid_by_trustee_of_estate_under_title_11 and
        failure_to_pay_contributions_on_time_was_without_fault_by_trustee:
        title11_trustee_no_fault_late_paid_contributions_credit_percentage else:
        late_paid_contributions_credit_percentage

credit_for_late_paid_contributions_limit

Derived

source: 26 USC 3302(a)(3), 26 USC 3302(a)(5)

- name: credit_for_late_paid_contributions_limit
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3302(a)(3), 26 USC 3302(a)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              credit shall not exceed 90 percent of the amount which would have been allowable as
              credit on account of such contributions had they been paid on or before such last day
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: substituting “100 percent” for “90 percent”
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/a#applicable_late_paid_contributions_credit_percentage
            output: applicable_late_paid_contributions_credit_percentage
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        applicable_late_paid_contributions_credit_percentage
        * max(
            0,
            amount_which_would_have_been_allowable_as_credit_on_account_of_late_contributions_if_timely_paid
        )

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 3301inferredUS Federal › Statutes › Title 26 › § 3301
26 USC § 3304inferredUS Federal › Statutes › Title 26 › § 3304