collectively bargained apprenticeship program contributions
Defined in 2 places of the United States Code.
The term "collectively bargained apprenticeship program contributions" has the meaning given such term under section 3131(e)(3).
Source
- 2021–present26 U.S.C. § 3132Internal Revenue Code · Payroll credit for paid family leave · for purposes of this section
The term "collectively bargained apprenticeship program contributions" means, with respect to any calendar quarter, contributions which—
(i) are paid or incurred by an employer on behalf of its employees with respect to the calendar quarter to a registered apprenticeship program,
(ii) are made based on an apprenticeship program contribution rate, and
(iii) are required to be made pursuant to the terms of a collective bargaining agreement that is in effect with respect to such calendar quarter.
Source
- 2021–present26 U.S.C. § 3131Internal Revenue Code · Credit for paid sick leave · for purposes of this section