Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
44 lines
1.8 KiB
Markdown
44 lines
1.8 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 3133"
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description: "Special rule related to tax on employers"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "21"
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chapter_name: "FEDERAL INSURANCE CONTRIBUTIONS ACT"
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section: "3133"
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citation: "26 U.S.C. § 3133"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s3133"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "8e34894dd23f5fd06784a7385ff507aa1243487c6e08cee0c8e79bfe229ff9b4"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "209eb959ccc9481d9bbf8060a1e0907e089f0f7446a8f0abb812a2ac97eb8c7e"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 3133 - Special rule related to tax on employers
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## Text
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(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).
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(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).
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(Added Pub. L. 117–2, title IX, § 9641(a), Mar. 11, 2021, 135 Stat. 171.)
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## Notes
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Statutory Notes and Related Subsidiaries
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Effective DateSection 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.
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