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U.S Code last checked for updates: May 23, 2025
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Title 26
Subtitle C
Chapter 21
Subchapter 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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