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U.S Code last checked for updates: May 23, 2025
All TitlesTitle 26Subtitle CChapter 21Subchapter D
  • § 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
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