Treatment of credits
(1) In general For purposes of any credit specified in paragraph (2)— (A) such credit with respect to a work site employee performing services for the customer applies to the customer, not the certified professional employer organization, (B) the customer, and not the certified professional employer organization, shall take into account wages and employment taxes— (i) paid by the certified professional employer organization with respect to the work site employee, and (ii) for which the certified professional employer organization receives payment from the customer, and (C) the certified professional employer organization shall furnish the customer and the Secretary with any information necessary for the customer to claim such credit.
(2) Credits specified A credit is specified in this paragraph if such credit is allowed under— (A) section 41 (credit for increasing research activity), (B) section 45A (Indian employment credit), (C) section 45B (credit for portion of employer social security taxes paid with respect to employee cash tips), (D) section 45C (clinical testing expenses for certain drugs for rare diseases or conditions), (E) section 45R (employee health insurance expenses of small employers), (F) section 45AA (military spouse retirement plan eligibility credit), (G) section 51 (work opportunity credit), (H) section 1396 (empowerment zone employment credit), and (I) any other section as provided by the Secretary.
(1)In general∀ 3#
For purposes of any credit specified in paragraph (2)—
(A) such credit with respect to a work site employee performing services for the customer applies to the customer, not the certified professional employer organization,
(B) the customer, and not the certified professional employer organization, shall take into account wages and employment taxes— (i) paid by the certified professional employer organization with respect to the work site employee, and (ii) for which the certified professional employer organization receives payment from the customer, and
(C) the certified professional employer organization shall furnish the customer and the Secretary with any information necessary for the customer to claim such credit.
(2)Credits specified∀ 3#
A credit is specified in this paragraph if such credit is allowed under—
(A) section 41 (credit for increasing research activity),
(B) section 45A (Indian employment credit),
(C) section 45B (credit for portion of employer social security taxes paid with respect to employee cash tips),
(D) section 45C (clinical testing expenses for certain drugs for rare diseases or conditions),
(E) section 45R (employee health insurance expenses of small employers),
(F) section 45AA (military spouse retirement plan eligibility credit),
(G) section 51 (work opportunity credit),
(H) section 1396 (empowerment zone employment credit), and
(I) any other section as provided by the Secretary.