The law › Title 26, Internal Revenue Code › Chapter 21

26 U.S.C. 3131: Credit for paid sick leave

Created in 2021 by the American Rescue Plan Act of 2021 (Public Law 117-2). Not changed since. No bill we track in this Congress changes it.

1 part of federal rules cite it as their authority, written by Internal Revenue Service, Department of the Treasury (1).

How it got hereLaws that created or changed it, newest first

2021American Rescue Plan Act of 2021created it

26 U.S.C. 3131Credit for paid sick leave

(a)In general

(b)Limitations and refundability

(c)Qualified sick leave wages

(d)Allowance of credit for certain health plan expenses

(e)Allowance of credit for amounts paid under certain collectively bargained agreements

(f)Definitions and special rules

(g)Regulations

(h)Application of section

(i)Treatment of deposits

(j)Non-discrimination requirement

This CongressBills that change it or would

None we track

past change
enacted this Congress
proposed

This Congress

No bill we track in the 119th Congress changes this section.

How it got here

Unchanged since the American Rescue Plan Act of 2021, Public Law 117-2 (Mar 11, 2021).

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.