In general

For purposes of subsection (a), any differential wage payment shall be treated as a payment of wages by the employer to the employee.

in view

Whole section

▸rulespec code

Shown source

statutes/26/3401/h.yaml

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Rules

active_duty_period_minimum_days_for_differential_wage_payment

Parameter

source: 26 USC 3401(h)(2)(A)

- name: active_duty_period_minimum_days_for_differential_wage_payment
  kind: parameter
  dtype: Count
  source: 26 USC 3401(h)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3401
            excerpt: active duty for a period of more than 30 days
  versions:
    - effective_from: '0001-01-01'
      formula: '30'

differential_wage_payment

Derived

source: 26 USC 3401(h)(2)

- name: differential_wage_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3401(h)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3401
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        payment_is_made_by_employer_to_individual_with_respect_to_service_period

        and
        individual_is_performing_service_in_uniformed_services_as_defined_in_chapter_43_of_title_38_while_on_active_duty

        and active_duty_period_days > active_duty_period_minimum_days_for_differential_wage_payment

        and
        payment_represents_all_or_portion_of_wages_individual_would_have_received_from_employer_if_performing_service_for_employer

differential_wage_payment_treated_as_wages_for_subsection_a

Derived

source: 26 USC 3401(h)(1)

- name: differential_wage_payment_treated_as_wages_for_subsection_a
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3401(h)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3401
  versions:
    - effective_from: '0001-01-01'
      formula: 'if differential_wage_payment: differential_wage_payment_amount else: 0'

loading…

In general

Official source

For purposes of subsection (a), any differential wage payment shall be treated as a payment of wages by the employer to the employee.

in view

Whole section

▸rulespec code

Shown source

statutes/26/3401/h.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3401/h; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

active_duty_period_minimum_days_for_differential_wage_payment

Parameter

source: 26 USC 3401(h)(2)(A)

- name: active_duty_period_minimum_days_for_differential_wage_payment
  kind: parameter
  dtype: Count
  source: 26 USC 3401(h)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3401
            excerpt: active duty for a period of more than 30 days
  versions:
    - effective_from: '0001-01-01'
      formula: '30'

differential_wage_payment

Derived

source: 26 USC 3401(h)(2)

- name: differential_wage_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3401(h)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3401
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        payment_is_made_by_employer_to_individual_with_respect_to_service_period

        and
        individual_is_performing_service_in_uniformed_services_as_defined_in_chapter_43_of_title_38_while_on_active_duty

        and active_duty_period_days > active_duty_period_minimum_days_for_differential_wage_payment

        and
        payment_represents_all_or_portion_of_wages_individual_would_have_received_from_employer_if_performing_service_for_employer

differential_wage_payment_treated_as_wages_for_subsection_a

Derived

source: 26 USC 3401(h)(1)

- name: differential_wage_payment_treated_as_wages_for_subsection_a
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3401(h)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3401
  versions:
    - effective_from: '0001-01-01'
      formula: 'if differential_wage_payment: differential_wage_payment_amount else: 0'