applicable employment taxes
Defined in 3 places — 2 distinct definitions of the United States Code.
For purposes of this section, the term "applicable employment taxes" means the following:
(A) The taxes imposed under section 3111(b).
(B) So much of the taxes imposed under section 3221(a) as are attributable to the rate in effect under section 3111(b).
Same definition in 2 sections
- 2021–present26 U.S.C. § 3131Internal Revenue Code · Credit for paid sick leave · for purposes of this section
- 2021–present26 U.S.C. § 3132Internal Revenue Code · Payroll credit for paid family leave · for purposes of this section
The term "applicable employment taxes" means the following:
(A) The taxes imposed under section 3111(b).
(B) So much of the taxes imposed under section 3221(a) as are attributable to the rate in effect under section 3111(b).
Source
- 2021–present26 U.S.C. § 3134Internal Revenue Code · Employee retention credit for employers subject to closure due to COVID–19 · for purposes of this section