FEDERAL · 26 U.S.C. · Chapter Subchapter D—Credits
Special rule related to tax on employers
26 U.S.C. § 3133
Title26 — Internal Revenue Code
ChapterSubchapter D—Credits
This text of 26 U.S.C. § 3133 (Special rule related to tax on employers) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 3133.
Text
(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).
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Source Credit
History
(Added Pub. L. 117–2, title IX, §9641(a), Mar. 11, 2021, 135 Stat. 171.)
Editorial Notes
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.
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.
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Bluebook (online)
26 U.S.C. § 3133, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/3133.