Sec. 288. CERTAIN TECHNICAL IMPROVEMENTS TO CREDITS FOR PAID SICK AND FAMILY LEAVE
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## SEC. 288 CERTAIN TECHNICAL IMPROVEMENTS TO CREDITS FOR PAID SICK AND FAMILY LEAVE ###
(a)Coordination With Application of Certain Definitions ####
(1)In general Sections 7001(c) and 7003(c) of the Families First Coronavirus Response Act are each amended— #####
(A)by inserting “, determined without regard to paragraphs
(1)through
(22)of section 3121(b) of such Code” after “as defined in section 3121(a) of the Internal Revenue Code of 1986”, and #####
(B)by inserting “, determined without regard to the sentence in paragraph
(1)thereof which begins ‘Such term does not include remuneration’” after “as defined in section 3231(e) of the Internal Revenue Code”. ####
(2)Conforming amendments Sections 7001(e)(3) and 7003(e)(3) of the Families First Coronavirus Response Act are each amended by striking “Any term” and inserting “Except as otherwise provided in this section, any term”. ###
(b)Coordination With Exclusion From Employment Taxes Sections 7001(c) and 7003(c) of the Families First Coronavirus Response Act, as amended by subsection (a), are each amended— ####
(1)by inserting “and section 7005(a) of this Act,” after “determined without regard to paragraphs
(1)through
(22)of section 3121(b) of such Code”, and ####
(2)by inserting “and without regard to section 7005(a) of this Act” after “which begins ‘Such term does not include remuneration’”. ###
(c)Clarification of Applicable Railroad Retirement Tax for Paid Leave Credits Sections 7001(e) and 7003(e) of the Families First Coronavirus Response Act, as amended by the preceding provisions of this Act, are each amended by adding at the end the following new paragraph: > > #### “(4) References to railroad retirement tax > > Any reference in this section to the tax imposed by section 3221(a) of the Internal Revenue Code of 1986 shall be treated as a reference to so much of such tax as is attributable to the rate in effect under section 3111(a) of such Code.” > . ###
(d)Clarification of Treatment of Paid Leave for Applicable Railroad Retirement Tax Section 7005(a) of the Families First Coronavirus Response Act is amended by adding the following sentence at the end of such subsection: “Any reference in this subsection to the tax imposed by section 3221(a) of such Code shall be treated as a reference to so much of the tax as is attributable to the rate in effect under section 3111(a) of such Code.”. ###
(e)Clarification of Applicable Railroad Retirement Tax for Hospital Insurance Tax Credit Section 7005(b)(1) of the Families First Coronavirus Response Act is amended to read as follows: > > #### “(1) In general > > The credit allowed by section 7001 and the credit allowed by section 7003 shall each be increased by the amount of the tax imposed by section 3111(b) of the Internal Revenue Code of 1986 and so much of the taxes imposed under section 3221(a) of such Code as are attributable to the rate in effect under section 3111(b) of such Code on qualified sick leave wages, or qualified family leave wages, for which credit is allowed under such section 7001 or 7003 (respectively).” > . ###
(f)Effective Date **[**[26 U.S.C. 3111 note](/us/usc/t26/s3111)**]** The amendments made by this section shall take effect as if included in the provisions of the Families First Coronavirus Response Act to which they relate. # TITLE III CONTINUING THE PAYCHECK PROTECTION PROGRAM AND OTHER SMALL BUSINESS SUPPORT
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Sec. 288
CERTAIN TECHNICAL IMPROVEMENTS TO CREDITS FOR PAID SICK AND FAMILY LEAVE
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