Current through Pub. L. 119-100Open in workspace

§ 3133 Special rule related to tax on employers

(a) In general

The credit allowed by section and the credit allowed by section shall each be increased by the amount of the taxes imposed by subsections (a) and (b) of section and section on qualified sick leave wages, or qualified family leave wages, for which credit is allowed under such section or (respectively).

(b) Denial of double benefit

For denial of double benefit with respect to the credit increase under subsection (a), see sections and .

(Added Pub. L. 117–2, title IX, § 9641(a), Mar. 11, 2021, 135 Stat. 171.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 3133

Source: decipher.legal/usc/26/3133 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)