https://openjurist.org/title-26/us-code/subtitle-c/chapter-21/subchapter-d/credits

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OpenJurist›Title 26›Subtitle C›Chapter 21›Subchapter D

Subchapter D · Credits

Contents (4)

Section 3131Credit for paid sick leave
Section 3132Payroll credit for paid family leave
Section 3133Special rule related to tax on employers
Section 3134Employee retention credit for employers subject to closure due to COVID–19

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Practice areas using this title

Bonds and Government Finance Law Estate Planning and Probate Law Guardianship and Conservatorship Law Non Profit Law Probate Litigation Law Special Needs Planning Law Tax Debt and IRS Disputes Law Tax Law Wills and Trusts Law

Part of

Internal Revenue Code of 1986 (IRC)
Codification of the federal tax laws. Title 26 of the U.S. Code, comprising all federal tax statutes.
26 U.S.C.
Tax Cuts and Jobs Act of 2017 (TCJA)
Most significant tax legislation since 1986. Reduced corporate tax rate from 35% to 21%, restructured international tax (GILTI, BEAT), nearly doubled the standard deduction, capped SALT at $10K.
26 U.S.C. (amends IRC)
Tax Reform Act of 1986 (TRA 1986)
Most significant tax-code overhaul since the modern income tax began. Reduced top rate to 28%, eliminated many shelters. Recodified Title 26 as the IRC of 1986.
26 U.S.C. (recodified the IRC)

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