► 26 U.S.C. § 3133 26 u.s.c. · federal insurance contributions act · title 26

26 U.S.C. § 3133

Special rule related to tax on employers

Title 26 USC

● ACTIVE

Ch. 21

Jurisdiction Federal — United States

Chapter FEDERAL INSURANCE CONTRIBUTIONS ACT

Primary Source uscode.house.gov ↗

Federation ID OM-USC26-SEC-4EA68B

► STATUTORY TEXT primary source · verbatim · uscode.house.gov

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 ↗

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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).

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← 26 U.S.C. § 3132 26 U.S.C. § 3134 →

Chapter 21 — FEDERAL INSURANCE CONTRIBUTIONS ACT

26 U.S.C. § 3101 26 U.S.C. § 3102 26 U.S.C. § 3111 26 U.S.C. § 3112 26 U.S.C. § 3113 26 U.S.C. § 3121 26 U.S.C. § 3122 26 U.S.C. § 3123 26 U.S.C. § 3124 26 U.S.C. § 3125 26 U.S.C. § 3126 26 U.S.C. § 3127 26 U.S.C. § 3128 26 U.S.C. § 3131 26 U.S.C. § 3132 26 U.S.C. § 3133 26 U.S.C. § 3134

26 U.S.C. — public domain ← All Legislation

26 U.S.C.

Citation

26 U.S.C. § 3133

Status

● ACTIVE

Chapter

21 — FEDERAL INSURANCE CONTRIBUTIONS ACT

Title

Internal Revenue Code

Jurisdiction

Federal

Federation ID

OM-USC26-SEC-4EA68B

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v1.0

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Internal Revenue Code — 26 U.S.C. § 3133