us/statute/26/3302/a/2

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The credit shall be permitted against the tax for the taxable year only for the amount of contributions paid with respect to such taxable year.

in view

Whole section

▸rulespec code

Shown source

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
        )

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us/statute/26/3302/a/2 · Axiom

Official source

The credit shall be permitted against the tax for the taxable year only for the amount of contributions paid with respect to such taxable year.

in view

Whole section

▸rulespec code

Shown source

statutes/26/3302/a.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3302/a; no dedicated encoding exists for this exact provision yet.

View on GitHub

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
        )