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2024 U.S. Code
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
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| 26 U.S.C. § 3133 (2024) |
| §3133. Special rule related to tax on employers |
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(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 benefitFor 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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(Added Pub. L. 117–2, title IX, §9641(a), Mar. 11, 2021, 135 Stat. 171.) |
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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. |
| United States Code, 2024 Edition, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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 |
| section 3133 |
| 2024 |
| January 6, 2025 |
| No |
| standard |
| 135 Stat. 171 |
| Public Law 117-2 |
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