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Payments by certain nonprofit organizations

A State may, without being deemed to violate the standards set forth in subsection (a), permit an organization (or a group of organizations) described in section 501(c)(3) which is exempt from income tax under section 501(a) to elect (in lieu of paying contributions) to pay into the State unemployment fund amounts equal to the amounts of compensation attributable under the State law to service performed in the employ of such organization (or group).

in view

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▸rulespec code

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statutes/26/3303.yaml

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Rules

pooled_or_partially_pooled_minimum_experience_years

Parameter

source: 26 USC 3303(a)(1)

- name: pooled_or_partially_pooled_minimum_experience_years
  kind: parameter
  dtype: Integer
  source: 26 USC 3303(a)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: >-
              during not less than the 3 consecutive years immediately preceding the computation
              date
  versions:
    - effective_from: '1990-01-01'
      formula: '3'

newly_subject_minimum_experience_years

Parameter

source: 26 USC 3303(a), flush text

- name: newly_subject_minimum_experience_years
  kind: parameter
  dtype: Integer
  source: 26 USC 3303(a), flush text
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: but in no case less than 1 year immediately preceding the computation date
  versions:
    - effective_from: '1990-01-01'
      formula: '1'

alternative_newly_subject_reduced_rate_floor

Parameter

source: 26 USC 3303(a), flush text clause (ii)

- name: alternative_newly_subject_reduced_rate_floor
  kind: parameter
  dtype: Rate
  source: 26 USC 3303(a), flush text clause (ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: a reduced rate (not less than 1 percent)
  versions:
    - effective_from: '1990-01-01'
      formula: '0.01'

guaranteed_employment_balance_payroll_percentage

Parameter

source: 26 USC 3303(a)(2)(B)

- name: guaranteed_employment_balance_payroll_percentage
  kind: parameter
  dtype: Rate
  source: 26 USC 3303(a)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: not less than 2½ percent
  versions:
    - effective_from: '1990-01-01'
      formula: '0.025'

reserve_balance_compensation_multiple

Parameter

source: 26 USC 3303(a)(3)(B)

- name: reserve_balance_compensation_multiple
  kind: parameter
  dtype: Decimal
  source: 26 USC 3303(a)(3)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: not less than five times the largest amount of compensation paid
  versions:
    - effective_from: '1990-01-01'
      formula: '5'

reserve_balance_payroll_percentage

Parameter

source: 26 USC 3303(a)(3)(C)

- name: reserve_balance_payroll_percentage
  kind: parameter
  dtype: Rate
  source: 26 USC 3303(a)(3)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: not less than 2½ percent
  versions:
    - effective_from: '1990-01-01'
      formula: '0.025'

guaranteed_employment_work_hours_per_week_minimum

Parameter

source: 26 USC 3303(c)(4)(A)

- name: guaranteed_employment_work_hours_per_week_minimum
  kind: parameter
  dtype: Integer
  source: 26 USC 3303(c)(4)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: guarantees in advance at least 30 hours of work
  versions:
    - effective_from: '1990-01-01'
      formula: '30'

guaranteed_employment_weeks_threshold

Parameter

source: 26 USC 3303(c)(4)(A)

- name: guaranteed_employment_weeks_threshold
  kind: parameter
  dtype: Integer
  source: 26 USC 3303(c)(4)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: for each of 40 weeks
  versions:
    - effective_from: '1990-01-01'
      formula: '40'

guaranteed_employment_probationary_period_limit_weeks

Parameter

source: 26 USC 3303(c)(4)(A)

- name: guaranteed_employment_probationary_period_limit_weeks
  kind: parameter
  dtype: Integer
  source: 26 USC 3303(c)(4)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: within the 11 or less consecutive weeks immediately following the first week
  versions:
    - effective_from: '1990-01-01'
      formula: '11'

section_3303_year_months

Parameter

source: 26 USC 3303(c)(5)

- name: section_3303_year_months
  kind: parameter
  dtype: Integer
  source: 26 USC 3303(c)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: The term “year” means any 12 consecutive calendar months.
  versions:
    - effective_from: '1990-01-01'
      formula: '12'

computation_date_maximum_weeks_before_new_rates

Parameter

source: 26 USC 3303(c)(7)

- name: computation_date_maximum_weeks_before_new_rates
  kind: parameter
  dtype: Integer
  source: 26 USC 3303(c)(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: within 27 weeks prior to the effective date of new rates of contributions
  versions:
    - effective_from: '1990-01-01'
      formula: '27'

voluntary_contribution_deadline_days_after_year_beginning

Parameter

source: 26 USC 3303(d)

- name: voluntary_contribution_deadline_days_after_year_beginning
  kind: parameter
  dtype: Integer
  source: 26 USC 3303(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: prior to the expiration of 120 days after the beginning of the year
  versions:
    - effective_from: '1990-01-01'
      formula: '120'

reserve_account

Derived

source: 26 USC 3303(c)(1)

- name: reserve_account
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 26 USC 3303(c)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3303
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/f#unemployment_fund
            output: unemployment_fund
            hash: sha256:d9246d9dad8c2f369b7a6020e4df24cad1ccad831c1dcebe2d84b112a7aba70a
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        unemployment_fund
        and account_is_separate_account_in_unemployment_fund
        and account_maintained_with_respect_to_person_or_group_having_individuals_in_employ
        and unless_account_exhausted_pays_all_compensation_based_on_services_for_person_or_group
        and unless_account_exhausted_pays_only_compensation_based_on_services_for_person_or_group

guaranteed_employment_account

Derived

source: 26 USC 3303(c)(4)

- name: guaranteed_employment_account
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 26 USC 3303(c)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3303
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/f#unemployment_fund
            output: unemployment_fund
            hash: sha256:d9246d9dad8c2f369b7a6020e4df24cad1ccad831c1dcebe2d84b112a7aba70a
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        unemployment_fund

        and account_is_separate_account_in_unemployment_fund

        and account_maintained_with_respect_to_person_or_group_having_individuals_in_employ

        and advance_guaranty_hours_of_work_per_week >=
        guaranteed_employment_work_hours_per_week_minimum

        and advance_guaranty_weeks_in_year >= guaranteed_employment_weeks_threshold

        and remuneration_for_guaranteed_work_paid_at_not_less_than_stated_rates

        and
        guaranty_applies_to_all_individuals_in_employ_in_distinct_establishments_available_for_suitable_work

        and probationary_period_weeks_before_guaranty_commences <=
        guaranteed_employment_probationary_period_limit_weeks

        and security_or_assurance_for_guaranties_satisfactory_to_state_agency

        and
        unless_exhausted_or_terminated_pays_all_and_only_compensation_to_guaranteed_employees_for_services_for_person_or_group

pooled_fund

Derived

source: 26 USC 3303(c)(2)

- name: pooled_fund
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 26 USC 3303(c)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3303
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/f#unemployment_fund
            output: unemployment_fund
            hash: sha256:d9246d9dad8c2f369b7a6020e4df24cad1ccad831c1dcebe2d84b112a7aba70a
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3303#reserve_account
            output: reserve_account
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3303#guaranteed_employment_account
            output: guaranteed_employment_account
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        unemployment_fund
        and not reserve_account
        and not guaranteed_employment_account
        and total_contributions_of_persons_contributing_are_payable_into_fund
        and all_contributions_are_mingled_and_undivided
        and compensation_payable_to_all_individuals_eligible_for_compensation_from_fund

partially_pooled_account

Derived

source: 26 USC 3303(c)(3)

- name: partially_pooled_account
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 26 USC 3303(c)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3303
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/f#unemployment_fund
            output: unemployment_fund
            hash: sha256:d9246d9dad8c2f369b7a6020e4df24cad1ccad831c1dcebe2d84b112a7aba70a
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        unemployment_fund

        and account_is_part_of_unemployment_fund

        and all_contributions_to_part_are_mingled_and_undivided

        and
        compensation_from_part_payable_only_to_individuals_payable_from_reserve_or_guaranteed_account_but_for_exhaustion_or_termination

reduced_rate

Derived

source: 26 USC 3303(c)(8)

- name: reduced_rate
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3303(c)(8)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: >-
              The term “reduced rate” means a rate of contributions lower than the standard rate
              applicable under the State law
  versions:
    - effective_from: '1990-01-01'
      formula: contribution_rate_under_state_law < standard_rate_applicable_under_state_law

account_balance_for_section_3303

Derived

source: 26 USC 3303(c)(6)

- name: account_balance_for_section_3303
  kind: derived
  entity: Asset
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3303(c)(6)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: amount in such account as of the computation date less the total of such other moneys
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if moneys_paid_or_credited_after_january_1_1940_other_than_employer_payments: max( 0,
        amount_standing_to_credit_of_account_as_of_computation_date -
        total_other_moneys_paid_or_credited_after_january_1_1940 ) else: max(0,
        amount_standing_to_credit_of_account_as_of_computation_date)

voluntary_contributions_may_be_used_for_reduced_rate_computation_without_violating_state_standards

Derived

source: 26 USC 3303(d)

- name: >-
    voluntary_contributions_may_be_used_for_reduced_rate_computation_without_violating_state_standards
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3303(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: >-
              permit voluntary contributions to be used in the computation of reduced rates if such
              contributions are paid prior to the expiration of 120 days
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3303#voluntary_contribution_deadline_days_after_year_beginning
            output: voluntary_contribution_deadline_days_after_year_beginning
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        state_law_permits_voluntary_contributions_for_reduced_rate_computation

        and voluntary_contributions_paid_days_after_beginning_of_year <
        voluntary_contribution_deadline_days_after_year_beginning

employer_account_not_relieved_due_to_fault_pattern

Derived

source: 26 USC 3303(f)(1)

- name: employer_account_not_relieved_due_to_fault_pattern
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3303(f)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: an employer’s account shall not be relieved of charges
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        state_agency_determines_payment_from_state_unemployment_fund

        and
        payment_made_because_employer_or_agent_at_fault_for_failing_to_respond_timely_or_adequately

        and employer_or_agent_has_established_pattern_of_failing_to_respond_timely_or_adequately

stricter_noncharging_standards_allowed

Derived

source: 26 USC 3303(f)(2)

- name: stricter_noncharging_standards_allowed
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3303(f)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: Nothing in paragraph (1) shall limit the authority of a State
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        state_provides_employer_account_not_relieved_for_reasons_other_than_fault_pattern_described_in_paragraph_1

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 501 (c)(3)inferredUS Federal › Statutes › Title 26 › § 501 › (c)(3)
26 USC § 501 (a)inferredUS Federal › Statutes › Title 26 › § 501 › (a)

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us/statute/26/3303/e — Payments by certain nonprofit organizations · Axiom

Payments by certain nonprofit organizations

Official source

in view

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▸rulespec code

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statutes/26/3303.yaml

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Rules

pooled_or_partially_pooled_minimum_experience_years

Parameter

source: 26 USC 3303(a)(1)

- name: pooled_or_partially_pooled_minimum_experience_years
  kind: parameter
  dtype: Integer
  source: 26 USC 3303(a)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: >-
              during not less than the 3 consecutive years immediately preceding the computation
              date
  versions:
    - effective_from: '1990-01-01'
      formula: '3'

newly_subject_minimum_experience_years

Parameter

source: 26 USC 3303(a), flush text

- name: newly_subject_minimum_experience_years
  kind: parameter
  dtype: Integer
  source: 26 USC 3303(a), flush text
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: but in no case less than 1 year immediately preceding the computation date
  versions:
    - effective_from: '1990-01-01'
      formula: '1'

alternative_newly_subject_reduced_rate_floor

Parameter

source: 26 USC 3303(a), flush text clause (ii)

- name: alternative_newly_subject_reduced_rate_floor
  kind: parameter
  dtype: Rate
  source: 26 USC 3303(a), flush text clause (ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: a reduced rate (not less than 1 percent)
  versions:
    - effective_from: '1990-01-01'
      formula: '0.01'

guaranteed_employment_balance_payroll_percentage

Parameter

source: 26 USC 3303(a)(2)(B)

- name: guaranteed_employment_balance_payroll_percentage
  kind: parameter
  dtype: Rate
  source: 26 USC 3303(a)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: not less than 2½ percent
  versions:
    - effective_from: '1990-01-01'
      formula: '0.025'

reserve_balance_compensation_multiple

Parameter

source: 26 USC 3303(a)(3)(B)

- name: reserve_balance_compensation_multiple
  kind: parameter
  dtype: Decimal
  source: 26 USC 3303(a)(3)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: not less than five times the largest amount of compensation paid
  versions:
    - effective_from: '1990-01-01'
      formula: '5'

reserve_balance_payroll_percentage

Parameter

source: 26 USC 3303(a)(3)(C)

- name: reserve_balance_payroll_percentage
  kind: parameter
  dtype: Rate
  source: 26 USC 3303(a)(3)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: not less than 2½ percent
  versions:
    - effective_from: '1990-01-01'
      formula: '0.025'

guaranteed_employment_work_hours_per_week_minimum

Parameter

source: 26 USC 3303(c)(4)(A)

- name: guaranteed_employment_work_hours_per_week_minimum
  kind: parameter
  dtype: Integer
  source: 26 USC 3303(c)(4)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: guarantees in advance at least 30 hours of work
  versions:
    - effective_from: '1990-01-01'
      formula: '30'

guaranteed_employment_weeks_threshold

Parameter

source: 26 USC 3303(c)(4)(A)

- name: guaranteed_employment_weeks_threshold
  kind: parameter
  dtype: Integer
  source: 26 USC 3303(c)(4)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: for each of 40 weeks
  versions:
    - effective_from: '1990-01-01'
      formula: '40'

guaranteed_employment_probationary_period_limit_weeks

Parameter

source: 26 USC 3303(c)(4)(A)

- name: guaranteed_employment_probationary_period_limit_weeks
  kind: parameter
  dtype: Integer
  source: 26 USC 3303(c)(4)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: within the 11 or less consecutive weeks immediately following the first week
  versions:
    - effective_from: '1990-01-01'
      formula: '11'

section_3303_year_months

Parameter

source: 26 USC 3303(c)(5)

- name: section_3303_year_months
  kind: parameter
  dtype: Integer
  source: 26 USC 3303(c)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: The term “year” means any 12 consecutive calendar months.
  versions:
    - effective_from: '1990-01-01'
      formula: '12'

computation_date_maximum_weeks_before_new_rates

Parameter

source: 26 USC 3303(c)(7)

- name: computation_date_maximum_weeks_before_new_rates
  kind: parameter
  dtype: Integer
  source: 26 USC 3303(c)(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: within 27 weeks prior to the effective date of new rates of contributions
  versions:
    - effective_from: '1990-01-01'
      formula: '27'

voluntary_contribution_deadline_days_after_year_beginning

Parameter

source: 26 USC 3303(d)

- name: voluntary_contribution_deadline_days_after_year_beginning
  kind: parameter
  dtype: Integer
  source: 26 USC 3303(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: prior to the expiration of 120 days after the beginning of the year
  versions:
    - effective_from: '1990-01-01'
      formula: '120'

reserve_account

Derived

source: 26 USC 3303(c)(1)

- name: reserve_account
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 26 USC 3303(c)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3303
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/f#unemployment_fund
            output: unemployment_fund
            hash: sha256:d9246d9dad8c2f369b7a6020e4df24cad1ccad831c1dcebe2d84b112a7aba70a
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        unemployment_fund
        and account_is_separate_account_in_unemployment_fund
        and account_maintained_with_respect_to_person_or_group_having_individuals_in_employ
        and unless_account_exhausted_pays_all_compensation_based_on_services_for_person_or_group
        and unless_account_exhausted_pays_only_compensation_based_on_services_for_person_or_group

guaranteed_employment_account

Derived

source: 26 USC 3303(c)(4)

- name: guaranteed_employment_account
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 26 USC 3303(c)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3303
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/f#unemployment_fund
            output: unemployment_fund
            hash: sha256:d9246d9dad8c2f369b7a6020e4df24cad1ccad831c1dcebe2d84b112a7aba70a
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        unemployment_fund

        and account_is_separate_account_in_unemployment_fund

        and account_maintained_with_respect_to_person_or_group_having_individuals_in_employ

        and advance_guaranty_hours_of_work_per_week >=
        guaranteed_employment_work_hours_per_week_minimum

        and advance_guaranty_weeks_in_year >= guaranteed_employment_weeks_threshold

        and remuneration_for_guaranteed_work_paid_at_not_less_than_stated_rates

        and
        guaranty_applies_to_all_individuals_in_employ_in_distinct_establishments_available_for_suitable_work

        and probationary_period_weeks_before_guaranty_commences <=
        guaranteed_employment_probationary_period_limit_weeks

        and security_or_assurance_for_guaranties_satisfactory_to_state_agency

        and
        unless_exhausted_or_terminated_pays_all_and_only_compensation_to_guaranteed_employees_for_services_for_person_or_group

pooled_fund

Derived

source: 26 USC 3303(c)(2)

- name: pooled_fund
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 26 USC 3303(c)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3303
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/f#unemployment_fund
            output: unemployment_fund
            hash: sha256:d9246d9dad8c2f369b7a6020e4df24cad1ccad831c1dcebe2d84b112a7aba70a
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3303#reserve_account
            output: reserve_account
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3303#guaranteed_employment_account
            output: guaranteed_employment_account
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        unemployment_fund
        and not reserve_account
        and not guaranteed_employment_account
        and total_contributions_of_persons_contributing_are_payable_into_fund
        and all_contributions_are_mingled_and_undivided
        and compensation_payable_to_all_individuals_eligible_for_compensation_from_fund

partially_pooled_account

Derived

source: 26 USC 3303(c)(3)

- name: partially_pooled_account
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 26 USC 3303(c)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3303
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/f#unemployment_fund
            output: unemployment_fund
            hash: sha256:d9246d9dad8c2f369b7a6020e4df24cad1ccad831c1dcebe2d84b112a7aba70a
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        unemployment_fund

        and account_is_part_of_unemployment_fund

        and all_contributions_to_part_are_mingled_and_undivided

        and
        compensation_from_part_payable_only_to_individuals_payable_from_reserve_or_guaranteed_account_but_for_exhaustion_or_termination

reduced_rate

Derived

source: 26 USC 3303(c)(8)

- name: reduced_rate
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3303(c)(8)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: >-
              The term “reduced rate” means a rate of contributions lower than the standard rate
              applicable under the State law
  versions:
    - effective_from: '1990-01-01'
      formula: contribution_rate_under_state_law < standard_rate_applicable_under_state_law

account_balance_for_section_3303

Derived

source: 26 USC 3303(c)(6)

- name: account_balance_for_section_3303
  kind: derived
  entity: Asset
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3303(c)(6)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: amount in such account as of the computation date less the total of such other moneys
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if moneys_paid_or_credited_after_january_1_1940_other_than_employer_payments: max( 0,
        amount_standing_to_credit_of_account_as_of_computation_date -
        total_other_moneys_paid_or_credited_after_january_1_1940 ) else: max(0,
        amount_standing_to_credit_of_account_as_of_computation_date)

voluntary_contributions_may_be_used_for_reduced_rate_computation_without_violating_state_standards

Derived

source: 26 USC 3303(d)

- name: >-
    voluntary_contributions_may_be_used_for_reduced_rate_computation_without_violating_state_standards
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3303(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: >-
              permit voluntary contributions to be used in the computation of reduced rates if such
              contributions are paid prior to the expiration of 120 days
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3303#voluntary_contribution_deadline_days_after_year_beginning
            output: voluntary_contribution_deadline_days_after_year_beginning
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        state_law_permits_voluntary_contributions_for_reduced_rate_computation

        and voluntary_contributions_paid_days_after_beginning_of_year <
        voluntary_contribution_deadline_days_after_year_beginning

employer_account_not_relieved_due_to_fault_pattern

Derived

source: 26 USC 3303(f)(1)

- name: employer_account_not_relieved_due_to_fault_pattern
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3303(f)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: an employer’s account shall not be relieved of charges
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        state_agency_determines_payment_from_state_unemployment_fund

        and
        payment_made_because_employer_or_agent_at_fault_for_failing_to_respond_timely_or_adequately

        and employer_or_agent_has_established_pattern_of_failing_to_respond_timely_or_adequately

stricter_noncharging_standards_allowed

Derived

source: 26 USC 3303(f)(2)

- name: stricter_noncharging_standards_allowed
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3303(f)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3303
            excerpt: Nothing in paragraph (1) shall limit the authority of a State
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        state_provides_employer_account_not_relieved_for_reasons_other_than_fault_pattern_described_in_paragraph_1

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 501 (c)(3)inferredUS Federal › Statutes › Title 26 › § 501 › (c)(3)
26 USC § 501 (a)inferredUS Federal › Statutes › Title 26 › § 501 › (a)