us/statute/26/3306/b/20

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us/statute/26/3306/b/20 · Axiom

1 rule

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any benefit or payment which is excludable from the gross income of the employee under section 139B(b).

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third_party_treated_as_employer_for_this_chapter_and_chapter_22_wages26 USC § 3306 (b)(20) · derived

26 U.S.C. 3306(b)(20), second sentence

name: third_party_treated_as_employer_for_this_chapter_and_chapter_22_wages
kind: derived
entity: Employer
dtype: Judgment
period: Year
source: 26 U.S.C. 3306(b)(20), second sentence
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: any third party which makes a payment
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            included in wages solely by reason of the parenthetical matter
            contained in subparagraph (A) of paragraph (2)
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            Except as otherwise provided in regulations prescribed by the
            Secretary
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            shall be treated for purposes of this chapter and chapter 22 as the
            employer with respect to such wages
versions:
  - effective_from: '2026-01-01'
    formula: >-
      third_party_makes_payment

      and
      payment_included_in_wages_solely_by_reason_of_parenthetical_matter_contained_in_paragraph_2_subparagraph_A

      and not
      regulations_prescribed_by_secretary_provide_otherwise_for_third_party_payment

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statutes/26/3306/b/20.yaml

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Rules

third_party_treated_as_employer_for_this_chapter_and_chapter_22_wages

Derived

source: 26 U.S.C. 3306(b)(20), second sentence

- name: third_party_treated_as_employer_for_this_chapter_and_chapter_22_wages
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 U.S.C. 3306(b)(20), second sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: any third party which makes a payment
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: >-
              included in wages solely by reason of the parenthetical matter contained in
              subparagraph (A) of paragraph (2)
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: Except as otherwise provided in regulations prescribed by the Secretary
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: >-
              shall be treated for purposes of this chapter and chapter 22 as the employer with
              respect to such wages
  versions:
    - effective_from: '2026-01-01'
      formula: >-
        third_party_makes_payment

        and
        payment_included_in_wages_solely_by_reason_of_parenthetical_matter_contained_in_paragraph_2_subparagraph_A

        and not regulations_prescribed_by_secretary_provide_otherwise_for_third_party_payment

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 139B (b)inferredUS Federal › Statutes › Title 26 › § 139B › (b)