26 U.S.C. § 3133
§ 3133. Special rule related to tax on employers
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History
Added in 2021 by the American Rescue Plan Act of 2021. Last changed March 11, 2021 by the American Rescue Plan Act of 2021.
Every change, newest first (1)
- March 11, 2021American Rescue Plan Act of 2021 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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).
For denial of double benefit with respect to the credit increase under subsection (a), see sections 3131(f)(3) and 3132(f)(3).