Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 3133 (2024) — Special rule related to tax on employers
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).
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).
Source: official text