Internal Revenue Code · 26 U.S.C.
§ 3133. Special rule related to tax on employers
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 3133
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- March 11, 2021 by Pub. L. 117–2
- Length
- 2 subsections · 102 words · about 1 min to read
- Cross-references
- cites 4; cited by 0 Code sections and 2 other regulations
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).
(Added Pub. L. 117–2, title IX, § 9641(a), Mar. 11, 2021, 135 Stat. 171.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 4 other sections
- § 3131 Credit for paid sick leave
- § 3132 Payroll credit for paid family leave
- § 3111 Rate of tax
- § 3221(a) Rate of tax
Cited in 2 regulations not issued under it
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 117–2
Where it sits in the Code
Nearby sections
- § 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
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
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.