BS
Boise Standard
Treasure Valley · AI Directory
26 U.S.C. · Internal Revenue Code
26 U.S.C. § 3133

Special rule related to tax on employers

Ch. 21 — FEDERAL INSURANCE CONTRIBUTIONS ACT
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 21
Statutory Text

26 U.S.C. § 3133 — Special rule related to tax on employers

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle C - Employment Taxes CHAPTER 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT Subchapter D - Credits Sec. 3133 - Special rule related to tax on employers From the U.S. Government Publishing Office, www.gpo.gov

§3133. Special rule related to tax on employers

(a) In general The credit allowed by section 3131 and the credit allowed by section 3132 shall each be increased by the amount of the taxes imposed by subsections (a) and (b) of section 3111 and section 3221(a) on qualified sick leave wages, or qualified family leave wages, for which credit is allowed under such section 3131 or 3132 (respectively). (b) Denial of double benefit For denial of double benefit with respect to the credit increase under subsection (a), see sections 3131(f)(3) and 3132(f)(3).

(Added Pub. L. 117–2, title IX, §9641(a), Mar. 11, 2021, 135 Stat. 171.)

Statutory Notes and Related Subsidiaries

Effective Date Section applicable to amounts paid with respect to calendar quarters beginning after Mar. 31, 2021, see section 9641(d) of Pub. L. 117–2, set out as a note under secton 3131 of this title.

Source: uscode.house.gov — public domain Official Source ↗
Root-LD Entity Data
◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-USC26-SEC-4EA68B
Entity Class
STATUTE / FEDERAL-CODE-SECTION
Domain Signature
boisestandard.org
Citation
26 U.S.C. § 3133
Jurisdiction
Federal — United States
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
3edc756a18737171...
Semantic Edges
Pending — corpus passes queued
The statutory text of 26 U.S.C. § 3133 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
Navigate Corpus — Title 26
← 26 U.S.C. § 3132 26 U.S.C. § 3134 →
Ch. 21 — FEDERAL INSURANCE CONTRIBUTIONS ACT
26 U.S.C. § 310126 U.S.C. § 310226 U.S.C. § 311126 U.S.C. § 311226 U.S.C. § 311326 U.S.C. § 312126 U.S.C. § 312226 U.S.C. § 312326 U.S.C. § 312426 U.S.C. § 312526 U.S.C. § 312626 U.S.C. § 312726 U.S.C. § 312826 U.S.C. § 313126 U.S.C. § 313226 U.S.C. § 313326 U.S.C. § 3134
26 U.S.C. — public domain ← All Legislation
◈ Provenance
boisestandard.org → United States → Law → U.S. Code → Title 26 → 26 U.S.C. § 3133