Title 26 — Internal Revenue CodeRelease 119-73
§3133 Special Rule Related to Tax on Employers
Title 26 › Subtitle Subtitle C— Employment Taxes › Chapter 21— FEDERAL INSURANCE CONTRIBUTIONS ACT › Subchapter D— Credits › § 3133
Summary
Employers claiming the paid sick leave or paid family leave credits get those credits increased by the Social Security, Medicare, and railroad retirement taxes they owe on the same leave wages. Other rules prevent claiming a double benefit from this increase.
Full Legal Text
Title 26, §3133
Internal Revenue Code — Source: USLM XML via OLRC
(a)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).
(b)For denial of double benefit with respect to the credit increase under subsection (a), see section 3131(f)(3) and 3132(f)(3).
Legislative History
Notes & Related Subsidiaries
Statutory Notes and Related Subsidiaries
Effective Date
Section 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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 3133
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73