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15 U.S.C. § 9132 — Payroll support program

Federal law — U.S. Code and appendices · legal_authorities

15 U.S.C. § 9132 — Payroll support program

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Stable record: federal_law:legal_authorities:record_usc_4ea6a9ea6000b115218a718e
Source file: Laws/federal/codes/united-states-code/title-15/section-9132-payroll-support-program--7a3f006c5e.md
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Source location: Title 15, Chapter 116, § 9132; chapter-116-coronavirus-economic-stabilization-cares-act.md

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**(a) In General** The Secretary shall establish a payroll support program and enter into agreements with employers who meet the eligibility criteria specified in subsection (b) and are not ineligible under subsection (c), to provide public contributions to supplement compensation of an eligible employee group. There is appropriated for fiscal year 2021, out of amounts in the Treasury not otherwise appropriated, $3,000,000,000, to remain available until September 30, 2023, for the Secretary to carry out the payroll support program authorized under the preceding sentence for which 1 percent of the funds may be used for implementation costs and administrative expenses. **(b) Eligibility** The Secretary shall enter into an agreement and provide public contributions, for a term no longer than 6 months, solely with an employer that agrees to use the funds received under an agreement exclusively for the continuation of employee wages, salaries, and benefits, to maintain the total compensation level for the eligible employee group as of April 1, 2020 for the duration of the agreement, and to facilitate the retention, rehire, or recall of employees of the employer, except that such funds may not be used for back pay of returning rehired or recalled employees. **(c) Ineligibility** The Secretary may not enter into any agreement under this section with an employer who was allowed a credit under section 2301 of the CARES Act ([26 U.S.C. 3111](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section3111&num=0&edition=prelim) note) for the immediately preceding calendar quarter ending before such agreement is entered into, who received financial assistance under [section 9073 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section9073&num=0&edition=prelim), or who is currently expending financial assistance under the paycheck protection program established under [section 636(a)(36) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section636/a/36&num=0&edition=prelim), as of the date the employer submits an application under the payroll support program established under subsection (a). **(d) Reductions** To address any shortfall in assistance that would otherwise be provided under this part, the Secretary shall reduce, on a pro rata basis, the financial assistance provided under this part. **(e) Agreement Deadline** No agreement may be entered into by the Secretary under the payroll support program established under subsection (a) after the last day of the 6 month period that begins on the effective date of the first agreement entered into under such program.

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Federal law — U.S. Code and appendices · legal_authorities

15 U.S.C. § 9073 — Procedures for providing payroll support

**(a) Awardable amounts** The Secretary shall provide financial assistance under this part— (1) to an air carrier in an amount equal to the salaries and benefits reported by the air carrier to the Department of Transportation pursuant to part 241 of title 14, Code of Federal Regulations, for the period from April 1, 2019, through September 30, 2019; and (2) to an air carrier that does not transmit reports under such part 241, in an amount that such air carrier certifies, using sworn financial statements or other appropriate data, as the amount of wages, salaries, benefits, and other compensation that such air carrier paid the employees of such air carrier during the period from April 1, 2019, through September 30, 2019; and (3) to a contractor, in an amount that the contractor certifies, using sworn financial statements or other appropriate data, as the amount of wages, salaries, benefits, and other compensation that such contractor paid the employees of such contractor during the period from April 1, 2019, through September 30, 2019. **(b) Deadlines and procedures** (1) **In general** (A) *Forms; terms and conditions* — Financial assistance provided to an air carrier or contractor under this part shall be in such form, on such terms and conditions (including requirements for audits and the clawback of any financial assistance provided upon failure by a passenger air carrier, cargo air carrier, or contractor to honor the assurances specified in [section 9074 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section9074&num=0&edition=prelim)), as the Secretary determines appropriate. (B) *Procedures* — The Secretary shall publish streamlined and expedited procedures not later than 5 days after March 27, 2020, for air carriers

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 3111 — Rate of tax

**(a) Old-age, survivors, and disability insurance** In addition to other taxes, there is hereby imposed on every employer an excise tax, with respect to having individuals in his employ, equal to 6.2 percent of the wages (as defined in section 3121(a)) paid by the employer with respect to employment (as defined in section 3121(b)). **(b) Hospital insurance** In addition to the tax imposed by the preceding subsection, there is hereby imposed on every employer an excise tax, with respect to having individuals in his employ, equal to 1.45 percent of the wages (as defined in section 3121(a)) paid by the employer with respect to employment (as defined in section 3121(b)). **(c) Relief from taxes in cases covered by certain international agreements** During any period in which there is in effect an agreement entered into pursuant to section 233 of the Social Security Act with any foreign country, wages received by or paid to an individual shall be exempt from the taxes imposed by this section to the extent that such wages are subject under such agreement exclusively to the laws applicable to the social security system of such foreign country. **(d) Repealed. Pub. L. 115–141, div. U, title IV, § 401(b)(34), Mar. 23, 2018, 132 Stat. 1204]** **(e) Credit for employment of qualified veterans** (1) **In general** — If a qualified tax-exempt organization hires a qualified veteran with respect to whom a credit would be allowable under section 38 by reason of section 51 if the organization were not a qualified tax-exempt organization, then there shall be allowed as a credit against the tax imposed by subsection (a) on wages paid with respect to employment of all employees of the organization during the applicable period an amount equal to the credit determined under section 51

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Federal law — U.S. Code and appendices · legal_authorities

15 U.S.C. § 9132 — Payroll support program

Page 2562 TITLE 15—COMMERCE AND TRADE § 9132 from the date of agreement until Sep- tember 30, 2021, or the duration of the agreement and receipt of public contribu- tions under this part, whichever period ends later; or (ii) in the case of corporation, firm, or other business entity not specified under subparagraph (i), agrees to refrain from conducting involuntary layoffs or fur- loughs, or reducing pay rates and benefits, for the eligible employee group, subject to the employer’s right to discipline or termi- nate an employee in accordance with em- ployer policy for the duration of the agree- ment and receipt of public contributions under this part. (3) Employee The term ‘‘employee’’ has the meaning given that term in section 203 of title 29. (4) Employer The term ‘‘employer’’ means an aviation manufacturing company that is an employer (as defined in section 203 of title 29). (5) Private contribution The term ‘‘private contribution’’ means the contribution funded by the employer under this part to maintain 50 percent of the eligible employee group’s total compensation level, and combined with the public contribution, is sufficient to maintain the total compensation level for the eligible employee group as of April 1, 2020. (6) Public contribution The term ‘‘public contribution’’ means the contribution funded by the Federal Govern- ment under this part to provide 50 percent of the eligible employees group’s total compensa- tion level, and combined with the private con- tribution, is sufficient to maintain the total compensation level for those in the eligible employee group as of April 1, 2020. (7) Secretary The term ‘‘Secretary’’ means the Secretary of Transportation. (8) Total compensation level The term ‘‘total compensation level’

Source: Supplied 2024 U.S. Code historical extraction · 15 U.S.C. § 9132

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 3111 — Rate of tax

Page 2682 TITLE 26—INTERNAL REVENUE CODE § 3111 Amendment by Pub. L. 103–296 applicable with re- spect to service performed after calendar quarter fol- lowing calendar quarter in which Aug. 15, 1994, occurs, see section 319(c) of Pub. L. 103–296, set out as a note under section 1402 of this title. EFFECTIVE DATE OF 1990 AMENDMENT Pub. L. 101–508, title V, § 5124(c), Nov. 5, 1990, 104 Stat. 1388–285, provided that: ‘‘The amendments made by this section [amending this section and section 3202 of this title] shall apply to coverage provided after December 31, 1990.’’ EFFECTIVE DATE OF 1977 AMENDMENT Pub. L. 95–216, title III, § 355(c), Dec. 20, 1977, 91 Stat. 1555, provided that: ‘‘The amendments made by this section [amending this section] shall apply with re- spect to remuneration paid and to tips received after December 31, 1977.’’ EFFECTIVE DATE OF 1965 AMENDMENT Amendment by Pub. L. 89–97 applicable only with re- spect to tips received by employees after 1965, see sec- tion 313(f) of Pub. L. 89–97, set out as an Effective Date note under section 6053 of this title. NO LOSS OF SOCIAL SECURITY COVERAGE FOR 1994; CONTINUATION OF W–2 FILING REQUIREMENT Pub. L. 103–387, § 2(a)(4), Oct. 22, 1994, 108 Stat. 4072, provided that: ‘‘Notwithstanding the amendments made by this subsection [amending this section, sec- tion 3121 of this title, and sections 409 and 410 of Title 42, The Public Health and Welfare], if the wages (as de- fined in section 3121(a) of the Internal Revenue Code of 1986) paid during 1994 to an employee for domestic serv- ice in a private home of the employer are less than $1,000— ‘‘(A) the employer shall file any return or state- ment required under section 6051 of such Code with respect to such wages (determined without regard to suc

Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 3111

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