Source: http://taxtv.com/code/01029-USCODE-2011-title26-subtitleC-chap23-sec3302/
Timestamp: 2017-11-21 12:06:21
Document Index: 647164799

Matched Legal Cases: ['§3302', '§3302', '§3302', '§523', '§14', '§1', '§2', '§1', '§142', '§239', '§110', '§302', '§1903', '§201', '§6', '§2406', '§271', '§2', '§1884', '§1884', '§1884', '§3', '§3', '§3', '§2', '§2', '§271', '§271', '§271', '§271', '§1903', '§1903', '§1903', '§1903', '§1906', '§1903', '§1903', '§1903', '§302', '§142', '§1', '§2']

IRC §3302. Credits against tax - TaxTV.com
IRC §3302. Credits against tax
View related content: IRC §3302
(5) In the case of wages paid by the trustee of an estate under title 11 of the United States Code, if the failure to pay contributions on time was without fault by the trustee, paragraph (3) shall be applied by substituting “100 percent” for “90 percent”.
(A) no State action was taken during the 12-month period ending on September 30 of such taxable year (excluding any action required under State law as in effect prior to the date of the enactment of this subsection) which has resulted or will result in a reduction in such State’s unemployment tax effort (as defined by the Secretary of Labor in regulations),
(i) Taxable year 1983
(ii) Taxable year 1984
(Aug. 16, 1954, ch. 736, 68A Stat. 439; Pub. L. 86–778, title V, §523(b), Sept. 13, 1960, 74 Stat. 980; Pub. L. 87–6, §14(b), Mar. 24, 1961, 75 Stat. 16; Pub. L. 87–321, §1(a), Sept. 26, 1961, 75 Stat. 683; Pub. L. 88–31, §2(b), May 29, 1963, 77 Stat. ; Pub. L. 88–173, §1(a)–(c), Nov. 7, 1963, 77 Stat. 305; Pub. L. 91–373, title I, §142(a), (b), Aug. 10, 1970, 84 Stat. 707; Pub. L. 93–618, title II, §239(e), Jan. 3, 1975, 88 Stat. 2025; Pub. L. 94–45, title I, §110(a), title III, §302, June 30, 1975, 89 Stat. 239, 243; Pub. L. 94–455, title XIX, §§1903(a)(12), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1808, 1834; Pub. L. 95–19, title II, §201(a), Apr. 12, 1977, 91 Stat. 43; Pub. L. 96–589, §6(f), Dec. 24, 1980, 94 Stat. 3409; Pub. L. 97–35, title XXIV, §2406(a), Aug. 13, 1981, 95 Stat. 876; Pub. L. 97–248, title II, §§271(c)(2), (3)(A), (B), 272(a), 273(a), Sept. 3, 1982, 96 Stat. 555–557; Pub. L. 98–21, title V, §§2(a)(1), (b), 3(a)–(c), Apr. 20, 1983, 97 Stat. 146, 147; Pub. L. 99– 4, title XVIII, §1884(1), (2), Oct. 22, 1986, 100 Stat. 2919.)
Section 205 of the Federal-State Extended Unemployment Compensation Act of 1970, referred to in subsec. (f)(5)(D)(i), is section 205 of Pub. L. 91–373, title II, Aug. 10, 1970, 84 Stat. 708, which is set out as a note under section 3304 of this title.
1986—Subsec. (c)(2)(B). Pub. L. 99– 4, §1884(1), substituted “denominator” for second reference to “determination”, and in cl. (i) inserted “percent” after “2.7” and struck out “percent” after “is to be made”.
Subsec. (f)(8)(A). Pub. L. 99– 4, §1884(2), substituted “1986” for “1987”.
1983—Subsec. (c)(2)(B). Pub. L. 98–21, §3(c), inserted “, multiplied by a fraction, the numerator of which is the State’s average annual wage in covered employment for the calendar year in which the determination is made and the determination of which is the wage base under this chapter,” in provisions preceding cl. (i).
Subsec. (c)(2)(B)(i). Pub. L. 98–21, §3(b), inserted “multiplied by a fraction, the numerator of which is the wage base under this chapter and the denominator of which is the estimated United States average annual wage in covered employment for the calendar year in which the determination is to be made” after “2.7”.
Subsec. (d)(4)(B). Pub. L. 98–21, §3(a), amended subpar. (B) generally, adding cl. (i), designating existing provisions as cl. (ii), and inserting reference to purposes of subsec. (c)(2)(C).
Subsec. (f)(1). Pub. L. 98–21, §2(b), struck out “beginning before January 1, 1988,” after “any taxable year”.
Subsec. (f)(8). Pub. L. 98–21, §2(a)(1), added par. (8).
1982—Subsec. (b). Pub. L. 97–248, §271(c)(2)(A), substituted “5.4 percent” for “2.7 percent”.
Subsec. (c)(2)(A). Pub. L. 97–248, §271(c)(3)(A), substituted “5 percent” for “10 percent” in two places.
Subsec. (c)(3). Pub. L. 97–248, §271(c)(3)(B), substituted “7½ percent” for “15 percent” in provisions following subpar. (B).
Subsec. (d)(1). Pub. L. 97–248, §271(c)(2)(B), substituted “6 percent” for “3 percent” in par. heading and text.
1976—Subsec. (a)(1). Pub. L. 94–455, §1903(a)(12)(A), struck out “(10-month period in the case of October 31, 1972)” after “ending on October 31 of such year”.
Subsec. (b). Pub. L. 94–455, §1903(a)(12)(B), struck out “(10-month period in the case of October 31, 1972)” after “ending on October 31, of such year” and substituted “12-month period” for “12 or 10–month period, as the case may be,”.
Subsec. (c)(2). Pub. L. 94–455, §1903(a)(12)(C)(i), (ii), redesignated par. (3) as (2), struck out “on or after the date of the enactment of the Employment Security Act of 1960” after “title XII of the Social Security Act”, and substituted “paragraph (1)” for “paragraphs (1) and (2). Former par. (2), which related to the computation of the reduction of the total credits allowable to a taxpayer with respect to advances made to the unemployment account, was struck out.
Subsec. (c)(3), (4). Pub. L. 94–455, §1903(a)(12)(C)(i), (iii), redesignated par. (4) as (3) and substituted “paragraphs (1) and (2)” for “paragraphs (1), (2), and (3)”. Former par. (3) redesignated (2).
Subsec. (d)(2). Pub. L. 94–455, §1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Subsec. (d)(3). Pub. L. 94–455, §1903(a)(12)(C)(iv), struck out “or (3)” after “Paragraph (2)”.
Subsec. (d)(4) to (6). Pub. L. 94–455, §1903(a)(12(C)(v), substituted “subsection (c)(2)” for “subsection (c)(3)”.
Subsec. (d)(7). Pub. L. 94–455, §1903(a)(12)(C)(vi), substituted “subsection (c)(2)(B) or (C)” for “subsection (c)(3)(B) or (C)”.
Subsec. (c)(4). Pub. L. 94–45, §302, substituted “July 15, 1975” for “July 1, 1975”.
1970—Subsec. (a)(1). Pub. L. 91–373, §142(a), substituted “certified as provided in section 3304 for the 12–month period ending on October 31 of such year (10–month period in the case of October 31, 1972)” for “certified for the taxable year as provided in section 3304”.
Section 2(a)(2) of Pub. L. 98–21 provided that: “The amendment made by paragraph (1) [amending this section] shall apply with respect to taxable year 1983 and taxable years thereafter.”
Section 3(d) of Pub. L. 98–21 provided that: “The amendments made by this section [amending this section] shall be effective for taxable year 1983 and taxable years thereafter.”
Section 272(b) of Pub. L. 97–248 provided that: “The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1982.”
Section 273(b) of Pub. L. 97–248 provided that: “The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1982.”
Section 2406(b) of Pub. L. 97–35 provided that: “The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1980.”
Section 142(i) of Pub. L. 91–373 provided that: “The amendments made by this section [amending this section and sections 3303 and 3304 of this title] shall apply with respect to the taxable year 1972 and taxable years thereafter.”
Section 1(d) of Pub. L. 88–173 provided that: “The amendments made by subsections (a), (b), and (c) of this section [amending this section] shall apply only with respect to taxable years beginning on or after January 1, 1963.”
Section 1(b) of Pub. L. 87–321 provided that: “The amendment made by subsection (a) [amending this section] shall apply with respect to the calendar year 1961 and each calendar year thereafter.”
Section 271(d)(3), (4), formerly 271(b)(3), of Pub. L. 97–248, as redesignated and amended by Pub. L. 98–601, §1(a), Oct. 30, 1984, 98 Stat. 3147; Pub. L. 99– 4, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:
[Section 1(b) of Pub. L. 98–601 provided that: “The amendment made by subsection (a) [amending section 271(d) of Pub. L. 97–248, set out above] shall apply to remuneration paid after December 31, 1984.”]
Section 201(b) of Pub. L. 95–19 provided that extension under section 201(a) of Pub. L. 95–19 (amending this section) from Jan. 1, 1978, to Jan. 1, 1980, not to apply to any State unless the Secretary of Labor finds that such State meets the requirement of section 110(b) of Emergency Compensation and Special Unemployment Assistance Extension Act of 1975.
Section 110(b) of Pub. L. 94–45 provided that: