# 26 U.S.C. § 3133: Special rule related to tax on employers

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s3133>. Cite pinpoints as 26 U.S.C. § 3133(a)(1).

## § 3133(a) In general

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).

## § 3133(b) Denial of double benefit

For denial of double benefit with respect to the credit increase under subsection (a), see sections 3131(f)(3) and 3132(f)(3).

## Connections

Cites: § 3111 Rate of tax; § 3131 Credit for paid sick leave; § 3132 Payroll credit for paid family leave; § 3221 Rate of tax

Cited by: none

## Amendments

- 2021-03-11: [Pub. L. 117-2](/26/act/117-2.md), 135 Stat. 171