loading…

us/statute/26/3302/f/4 — State unemployment tax rate · Axiom

State unemployment tax rate

Official source

For purposes of this subsection, the State unemployment tax rate for any taxable year is the percentage obtained by dividing—

(A) the total amount of contributions paid into the State unemployment fund with respect to such taxable year, by

(B) the total amount of the remuneration subject to contributions under the State unemployment compensation law with respect to such taxable year (determined without regard to any limitation on the amount of wages subject to contribution under the State law).

in view

Whole section

▸rulespec code

Shown source

statutes/26/3302/f.yaml

Displaying the canonical repository encoding.

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

Rules

credit_reduction_limitation_wage_rate

Parameter

source: 26 USC 3302(f)(1)(B)

- name: credit_reduction_limitation_wage_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 3302(f)(1)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: 0.6 percent of the wages
  versions:
    - effective_from: '1990-01-01'
      formula: '0.006'

partial_limitation_reduction_rate_for_subparagraph_a

Parameter

source: 26 USC 3302(f)(8)(A)

- name: partial_limitation_reduction_rate_for_subparagraph_a
  kind: parameter
  dtype: Rate
  source: 26 USC 3302(f)(8)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: shall be reduced by 0.1 percentage point
  versions:
    - effective_from: '1990-01-01'
      formula: '0.001'

additional_partial_limitation_reduction_rate_for_subparagraph_b

Parameter

source: 26 USC 3302(f)(8)(B)

- name: additional_partial_limitation_reduction_rate_for_subparagraph_b
  kind: parameter
  dtype: Rate
  source: 26 USC 3302(f)(8)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: further reduced by an additional 0.1 percentage point
  versions:
    - effective_from: '1990-01-01'
      formula: '0.001'

benefit_cost_ratio_rounding_multiple

Parameter

source: 26 USC 3302(f)(5)(D)

- name: benefit_cost_ratio_rounding_multiple
  kind: parameter
  dtype: Rate
  source: 26 USC 3302(f)(5)(D)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: nearest multiple of .1 percent
  versions:
    - effective_from: '1990-01-01'
      formula: '0.001'

state_unemployment_tax_rate

Derived

source: 26 USC 3302(f)(4)

- name: state_unemployment_tax_rate
  kind: derived
  entity: Employer
  dtype: Rate
  period: Year
  source: 26 USC 3302(f)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              obtained by dividing ... contributions paid ... by ... remuneration subject to
              contributions
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        total_contributions_paid_into_state_unemployment_fund_with_respect_to_taxable_year

        /
        total_remuneration_subject_to_contributions_under_state_law_with_respect_to_taxable_year_without_wage_limit

benefit_cost_ratio_before_rounding

Derived

source: 26 USC 3302(f)(5)(A)-(B)

- name: benefit_cost_ratio_before_rounding
  kind: derived
  entity: Employer
  dtype: Rate
  period: Year
  source: 26 USC 3302(f)(5)(A)-(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              determined by dividing ... compensation paid ... and any interest paid ... by ...
              remuneration subject to contributions
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: compensation shall not be taken into account to the extent
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        (
            total_compensation_paid_under_state_unemployment_compensation_law_during_calendar_year
            - compensation_for_which_state_is_entitled_to_reimbursement_under_federal_law
            - compensation_attributable_to_services_performed_for_reimbursing_employer
            + interest_paid_during_calendar_year_on_title_xii_advances_to_state
        )

        /
        total_remuneration_subject_to_contributions_under_state_law_with_respect_to_calendar_year_without_remuneration_limit

benefit_cost_ratio

Derived

source: 26 USC 3302(f)(5)(D)

- name: benefit_cost_ratio
  kind: derived
  entity: Employer
  dtype: Rate
  period: Year
  source: 26 USC 3302(f)(5)(D)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: shall be reduced to the nearest multiple of .1 percent
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/f#benefit_cost_ratio_rounding_multiple
            output: benefit_cost_ratio_rounding_multiple
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/f#benefit_cost_ratio_before_rounding
            output: benefit_cost_ratio_before_rounding
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        floor(benefit_cost_ratio_before_rounding / benefit_cost_ratio_rounding_multiple)
        * benefit_cost_ratio_rounding_multiple

state_meets_credit_reduction_limitation_requirements

Derived

source: 26 USC 3302(f)(2)

- name: state_meets_credit_reduction_limitation_requirements
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3302(f)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: Secretary of Labor determines (on or before November 10
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: no State action was taken during the 12-month period ending on September 30
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: the State unemployment tax rate ... equals or exceeds the average benefit cost ratio
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              outstanding balance ... was not greater than ... on September 30 of the third
              preceding taxable year
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/f#state_unemployment_tax_rate
            output: state_unemployment_tax_rate
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        secretary_of_labor_determined_on_or_before_november_10_that_state_meets_requirements_for_taxable_year

        and
        no_nonpreenactment_state_action_reducing_unemployment_tax_effort_during_12_month_period_ending_september_30

        and
        no_nonpreenactment_state_action_net_decreasing_state_unemployment_compensation_system_solvency_during_12_month_period_ending_september_30

        and state_unemployment_tax_rate >=
        average_benefit_cost_ratio_for_5_calendar_year_period_ending_before_taxable_year

        and outstanding_title_xii_advances_balance_on_september_30_of_taxable_year <=
        outstanding_title_xii_advances_balance_on_september_30_of_third_preceding_taxable_year

credit_reduction_limitation_amount

Derived

source: 26 USC 3302(f)(1)

- name: credit_reduction_limitation_amount
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3302(f)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: shall not exceed the greater of
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/f#credit_reduction_limitation_wage_rate
            output: credit_reduction_limitation_wage_rate
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        max(
            reduction_in_effect_under_subsection_c_2_for_state_for_preceding_taxable_year,
            credit_reduction_limitation_wage_rate
            * max(0, wages_paid_by_taxpayer_during_taxable_year_attributable_to_state)
        )

credit_reduction_after_limitation

Derived

source: 26 USC 3302(f)(1)

- name: credit_reduction_after_limitation
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3302(f)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: the reduction under subsection (c)(2) ... shall not exceed
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/f#state_meets_credit_reduction_limitation_requirements
            output: state_meets_credit_reduction_limitation_requirements
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/f#credit_reduction_limitation_amount
            output: credit_reduction_limitation_amount
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if state_meets_credit_reduction_limitation_requirements: min( max(0,
        credit_reduction_under_subsection_c_2_before_subsection_f),
        credit_reduction_limitation_amount ) else: max(0,
        credit_reduction_under_subsection_c_2_before_subsection_f)

partial_limitation_subparagraph_a_applies

Derived

source: 26 USC 3302(f)(8)(A)

- name: partial_limitation_subparagraph_a_applies
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3302(f)(8)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              would meet the requirements of this subsection for a taxable year prior to 1986 but
              for its failure to meet one of the requirements contained in subparagraph (C) or (D)
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        taxable_year_is_before_partial_limitation_cutoff
        and state_would_meet_subsection_f_requirements_but_for_failure_of_paragraph_2_c_or_d
        and credit_reduction_is_in_effect_for_taxpayers_in_state_for_taxable_year

partial_limitation_subparagraph_b_applies

Derived

source: 26 USC 3302(f)(8)(B)

- name: partial_limitation_subparagraph_b_applies
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3302(f)(8)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              does not meet the requirements of paragraph (2) but meets the requirements of
              subparagraphs (A) and (B)
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: also meets the requirements of section 1202(b)(8)(B) of the Social Security Act
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        not state_meets_credit_reduction_limitation_requirements

        and state_meets_paragraph_2_a_requirement

        and state_meets_paragraph_2_b_requirement

        and
        state_meets_social_security_act_section_1202_b_8_b_requirements_with_respect_to_taxable_year

        and credit_reduction_is_in_effect_for_taxpayers_in_state_for_taxable_year

credit_reduction_after_partial_limitation

Derived

source: 26 USC 3302(f)(8)

- name: credit_reduction_after_partial_limitation
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3302(f)(8)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: shall be reduced by 0.1 percentage point
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: shall be further reduced by an additional 0.1 percentage point
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3302
            excerpt: >-
              In no case shall the application of subparagraphs (A) and (B) reduce ... below the
              limitation under paragraph (1)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/f#partial_limitation_reduction_rate_for_subparagraph_a
            output: partial_limitation_reduction_rate_for_subparagraph_a
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/f#additional_partial_limitation_reduction_rate_for_subparagraph_b
            output: additional_partial_limitation_reduction_rate_for_subparagraph_b
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/f#partial_limitation_subparagraph_a_applies
            output: partial_limitation_subparagraph_a_applies
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/f#partial_limitation_subparagraph_b_applies
            output: partial_limitation_subparagraph_b_applies
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3302/f#credit_reduction_limitation_amount
            output: credit_reduction_limitation_amount
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        max(
            credit_reduction_limitation_amount,
            max(0, credit_reduction_under_subsection_c_2_before_subsection_f)
            - (
                (if partial_limitation_subparagraph_a_applies:
                    partial_limitation_reduction_rate_for_subparagraph_a
                    * max(0, wages_paid_by_taxpayer_during_taxable_year_attributable_to_state)
                else: 0)
                + (if partial_limitation_subparagraph_b_applies:
                    additional_partial_limitation_reduction_rate_for_subparagraph_b
                    * max(0, wages_paid_by_taxpayer_during_taxable_year_attributable_to_state)
                else: 0)
            )
        )