Subchapter D—Credits

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

        

Editorial Notes

Amendments

2021—Pub. L. 117–2, title IX, §9651(c), Mar. 11, 2021, 135 Stat. 182, added item 3134.