26 USC Subtitle C, CHAPTER 21, Subchapter D: Front Matter
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26 USC Subtitle C, CHAPTER 21, Subchapter D: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle C-Employment TaxesCHAPTER 21-FEDERAL INSURANCE CONTRIBUTIONS ACTSubchapter D-Credits

Subchapter D-Credits

Sec.
3131.
Credit for paid sick leave.
3132.
Payroll credit for paid family leave.
3133.
Special rule related to tax on employers.
3134.
Employee retention credit for employers subject to closure due to COVID–19.

        

Editorial Notes

Amendments

2021- Pub. L. 117–2, title IX, §9651(c), Mar. 11, 2021, 135 Stat. 182 , added item 3134.