Coverage
Validation
What's possible
Build government systems on the law
Check a workflow
Reconcile primary sources
Ground AI models in citable law
Get accurate answers
Power products on rules you don't rebuild
Build a form
Simulate policy on real rules
Explore benefits cliffs
Simulate household impacts
All demos
Blog
About
Team
Search
Ctrl K
Get started
loading…
us/statute/recovery/release-scope-us-statute-2026-05-10-tax-sections — release scope us statute 2026 05 10 tax sections · Axiom
Axiom
/
US Federal
/
Statutes
/
Recovery
release scope us statute 2026 05 10 tax sections
42 sections
(a) Amount of credit
(b) Qualified wages; qualified employee health insurance costs
(A) In general
(B) Coordination with work opportunity credit
(A) In general
(B) Exception for amounts paid under salary reduction arrangements
(3) Limitation
(c) Qualified employee
(1) In general
(2) Individuals receiving wages in excess of $30,000 not eligible
(3) Inflation adjustment
(4) Employment must be trade or business employment
(5) Certain employees not eligible
(6) Indian tribe defined
(7) Indian reservation defined
(1) In general
(2) Carrybacks and carryovers adjusted
(A) In general
(B) Changes in form of business
(4) Special rule
(e) Other definitions and special rules
(1) Wages
(2) Controlled groups
(3) Certain other rules made applicable
(4) Coordination with nonrevenue laws
(5) Special rule for short taxable years
(f) Termination
Inflation Adjusted Items for Certain Years
References in Text
Amendments
Effective Date of 2020 Amendment
Effective Date of 2019 Amendment
Effective Date of 2018 Amendment
Effective Date of 2015 Amendment
Effective Date of 2014 Amendment
Effective Date of 2013 Amendment
Effective Date of 2010 Amendment
Effective Date of 2008 Amendment
Effective Date of 2006 Amendment
Effective Date of 2004 Amendment
Effective Date of 1996 Amendment
Effective Date
