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In general

The term “employer” means, with respect to any calendar year, any person who—

(A) during any calendar quarter in the calendar year or the preceding calendar year paid wages of $1,500 or more, or

(B) on each of some 20 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.

For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).

in view

Whole section

▸rulespec code

Shown source

statutes/26/3306/a.yaml

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Rules

general_calendar_quarter_wage_threshold

Parameter

source: 26 USC 3306(a)(1)(A)

- name: general_calendar_quarter_wage_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 3306(a)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: paid wages of $1,500 or more
  versions:
    - effective_from: '1990-01-01'
      formula: '1500'

general_employment_day_threshold

Parameter

source: 26 USC 3306(a)(1)(B)

- name: general_employment_day_threshold
  kind: parameter
  dtype: Count
  source: 26 USC 3306(a)(1)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: on each of some 20 days
  versions:
    - effective_from: '1990-01-01'
      formula: '20'

general_individuals_per_employment_day_threshold

Parameter

source: 26 USC 3306(a)(1)(B)

- name: general_individuals_per_employment_day_threshold
  kind: parameter
  dtype: Count
  source: 26 USC 3306(a)(1)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: employed at least one individual
  versions:
    - effective_from: '1990-01-01'
      formula: '1'

agricultural_calendar_quarter_wage_threshold

Parameter

source: 26 USC 3306(a)(2)(A)

- name: agricultural_calendar_quarter_wage_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 3306(a)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: paid wages of $20,000 or more for agricultural labor
  versions:
    - effective_from: '1990-01-01'
      formula: '20000'

agricultural_employment_day_threshold

Parameter

source: 26 USC 3306(a)(2)(B)

- name: agricultural_employment_day_threshold
  kind: parameter
  dtype: Count
  source: 26 USC 3306(a)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: on each of some 20 days
  versions:
    - effective_from: '1990-01-01'
      formula: '20'

agricultural_individuals_per_employment_day_threshold

Parameter

source: 26 USC 3306(a)(2)(B)

- name: agricultural_individuals_per_employment_day_threshold
  kind: parameter
  dtype: Count
  source: 26 USC 3306(a)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: employed at least 10 individuals
  versions:
    - effective_from: '1990-01-01'
      formula: '10'

domestic_service_cash_wage_threshold

Parameter

source: 26 USC 3306(a)(3)

- name: domestic_service_cash_wage_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 3306(a)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: paid wages in cash of $1,000 or more
  versions:
    - effective_from: '1990-01-01'
      formula: '1000'

employer_under_general_rule

Derived

source: 26 USC 3306(a)(1)

- name: employer_under_general_rule
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3306(a)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3306
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: >-
              there shall not be taken into account any wages paid to, or employment of, an employee
              performing domestic services
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/a#general_calendar_quarter_wage_threshold
            output: general_calendar_quarter_wage_threshold
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/a#general_employment_day_threshold
            output: general_employment_day_threshold
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/a#general_individuals_per_employment_day_threshold
            output: general_individuals_per_employment_day_threshold
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        maximum_wages_paid_in_a_calendar_quarter_current_or_preceding_year_excluding_domestic_service
        >= general_calendar_quarter_wage_threshold

        or (
          general_employment_days_in_current_or_preceding_year_different_calendar_weeks >= general_employment_day_threshold
          and minimum_individuals_employed_in_employment_on_each_general_counted_day_excluding_domestic_service >= general_individuals_per_employment_day_threshold
        )

employer_for_agricultural_labor

Derived

source: 26 USC 3306(a)(2)

- name: employer_for_agricultural_labor
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3306(a)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3306
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/a#agricultural_calendar_quarter_wage_threshold
            output: agricultural_calendar_quarter_wage_threshold
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/a#agricultural_employment_day_threshold
            output: agricultural_employment_day_threshold
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/a#agricultural_individuals_per_employment_day_threshold
            output: agricultural_individuals_per_employment_day_threshold
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        maximum_agricultural_labor_wages_paid_in_a_calendar_quarter_current_or_preceding_year >=
        agricultural_calendar_quarter_wage_threshold

        or (
          agricultural_labor_employment_days_in_current_or_preceding_year_different_calendar_weeks >= agricultural_employment_day_threshold
          and minimum_individuals_employed_in_agricultural_labor_on_each_counted_day >= agricultural_individuals_per_employment_day_threshold
        )

employer_for_domestic_service

Derived

source: 26 USC 3306(a)(3)

- name: employer_for_domestic_service
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3306(a)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3306
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/a#domestic_service_cash_wage_threshold
            output: domestic_service_cash_wage_threshold
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        maximum_cash_wages_paid_for_domestic_service_in_private_home_local_college_club_or_local_chapter_of_college_fraternity_or_sorority_in_a_calendar_quarter_current_or_preceding_year
        >= domestic_service_cash_wage_threshold

employer_with_respect_to_service_other_than_domestic_service

Derived

source: 26 USC 3306(a)(4)

- name: employer_with_respect_to_service_other_than_domestic_service
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3306(a)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: >-
              shall not be treated as an employer with respect to wages paid for any service other
              than domestic service
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: unless such person is treated as an employer under paragraph (1) or (2)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/a#employer_under_general_rule
            output: employer_under_general_rule
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/a#employer_for_agricultural_labor
            output: employer_for_agricultural_labor
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        employer_under_general_rule
        or employer_for_agricultural_labor

employer

Derived

source: 26 USC 3306(a): Employer For purposes of this chapter— (1) In general The term “employer” means, with respect to...

- name: employer
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: >-
    26 USC 3306(a): Employer For purposes of this chapter— (1) In general The term “employer” means,
    with respect to...
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3306
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/a#employer_under_general_rule
            output: employer_under_general_rule
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/a#employer_for_agricultural_labor
            output: employer_for_agricultural_labor
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/a#employer_for_domestic_service
            output: employer_for_domestic_service
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        employer_under_general_rule
        or employer_for_agricultural_labor
        or employer_for_domestic_service

loading…

us/statute/26/3306/a/1 — In general · Axiom

In general

Official source

The term “employer” means, with respect to any calendar year, any person who—

(A) during any calendar quarter in the calendar year or the preceding calendar year paid wages of $1,500 or more, or

For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).

in view

Whole section

▸rulespec code

Shown source

statutes/26/3306/a.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3306/a; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

general_calendar_quarter_wage_threshold

Parameter

source: 26 USC 3306(a)(1)(A)

- name: general_calendar_quarter_wage_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 3306(a)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: paid wages of $1,500 or more
  versions:
    - effective_from: '1990-01-01'
      formula: '1500'

general_employment_day_threshold

Parameter

source: 26 USC 3306(a)(1)(B)

- name: general_employment_day_threshold
  kind: parameter
  dtype: Count
  source: 26 USC 3306(a)(1)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: on each of some 20 days
  versions:
    - effective_from: '1990-01-01'
      formula: '20'

general_individuals_per_employment_day_threshold

Parameter

source: 26 USC 3306(a)(1)(B)

- name: general_individuals_per_employment_day_threshold
  kind: parameter
  dtype: Count
  source: 26 USC 3306(a)(1)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: employed at least one individual
  versions:
    - effective_from: '1990-01-01'
      formula: '1'

agricultural_calendar_quarter_wage_threshold

Parameter

source: 26 USC 3306(a)(2)(A)

- name: agricultural_calendar_quarter_wage_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 3306(a)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: paid wages of $20,000 or more for agricultural labor
  versions:
    - effective_from: '1990-01-01'
      formula: '20000'

agricultural_employment_day_threshold

Parameter

source: 26 USC 3306(a)(2)(B)

- name: agricultural_employment_day_threshold
  kind: parameter
  dtype: Count
  source: 26 USC 3306(a)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: on each of some 20 days
  versions:
    - effective_from: '1990-01-01'
      formula: '20'

agricultural_individuals_per_employment_day_threshold

Parameter

source: 26 USC 3306(a)(2)(B)

- name: agricultural_individuals_per_employment_day_threshold
  kind: parameter
  dtype: Count
  source: 26 USC 3306(a)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: employed at least 10 individuals
  versions:
    - effective_from: '1990-01-01'
      formula: '10'

domestic_service_cash_wage_threshold

Parameter

source: 26 USC 3306(a)(3)

- name: domestic_service_cash_wage_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 3306(a)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: paid wages in cash of $1,000 or more
  versions:
    - effective_from: '1990-01-01'
      formula: '1000'

employer_under_general_rule

Derived

source: 26 USC 3306(a)(1)

- name: employer_under_general_rule
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3306(a)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3306
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: >-
              there shall not be taken into account any wages paid to, or employment of, an employee
              performing domestic services
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/a#general_calendar_quarter_wage_threshold
            output: general_calendar_quarter_wage_threshold
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/a#general_employment_day_threshold
            output: general_employment_day_threshold
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/a#general_individuals_per_employment_day_threshold
            output: general_individuals_per_employment_day_threshold
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        maximum_wages_paid_in_a_calendar_quarter_current_or_preceding_year_excluding_domestic_service
        >= general_calendar_quarter_wage_threshold

        or (
          general_employment_days_in_current_or_preceding_year_different_calendar_weeks >= general_employment_day_threshold
          and minimum_individuals_employed_in_employment_on_each_general_counted_day_excluding_domestic_service >= general_individuals_per_employment_day_threshold
        )

employer_for_agricultural_labor

Derived

source: 26 USC 3306(a)(2)

- name: employer_for_agricultural_labor
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3306(a)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3306
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/a#agricultural_calendar_quarter_wage_threshold
            output: agricultural_calendar_quarter_wage_threshold
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/a#agricultural_employment_day_threshold
            output: agricultural_employment_day_threshold
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/a#agricultural_individuals_per_employment_day_threshold
            output: agricultural_individuals_per_employment_day_threshold
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        maximum_agricultural_labor_wages_paid_in_a_calendar_quarter_current_or_preceding_year >=
        agricultural_calendar_quarter_wage_threshold

        or (
          agricultural_labor_employment_days_in_current_or_preceding_year_different_calendar_weeks >= agricultural_employment_day_threshold
          and minimum_individuals_employed_in_agricultural_labor_on_each_counted_day >= agricultural_individuals_per_employment_day_threshold
        )

employer_for_domestic_service

Derived

source: 26 USC 3306(a)(3)

- name: employer_for_domestic_service
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3306(a)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3306
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/a#domestic_service_cash_wage_threshold
            output: domestic_service_cash_wage_threshold
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        maximum_cash_wages_paid_for_domestic_service_in_private_home_local_college_club_or_local_chapter_of_college_fraternity_or_sorority_in_a_calendar_quarter_current_or_preceding_year
        >= domestic_service_cash_wage_threshold

employer_with_respect_to_service_other_than_domestic_service

Derived

source: 26 USC 3306(a)(4)

- name: employer_with_respect_to_service_other_than_domestic_service
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3306(a)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: >-
              shall not be treated as an employer with respect to wages paid for any service other
              than domestic service
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: unless such person is treated as an employer under paragraph (1) or (2)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/a#employer_under_general_rule
            output: employer_under_general_rule
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/a#employer_for_agricultural_labor
            output: employer_for_agricultural_labor
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        employer_under_general_rule
        or employer_for_agricultural_labor

employer

Derived

source: 26 USC 3306(a): Employer For purposes of this chapter— (1) In general The term “employer” means, with respect to...

- name: employer
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: >-
    26 USC 3306(a): Employer For purposes of this chapter— (1) In general The term “employer” means,
    with respect to...
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3306
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/a#employer_under_general_rule
            output: employer_under_general_rule
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/a#employer_for_agricultural_labor
            output: employer_for_agricultural_labor
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/a#employer_for_domestic_service
            output: employer_for_domestic_service
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        employer_under_general_rule
        or employer_for_agricultural_labor
        or employer_for_domestic_service