§110. Qualified lessee construction allowances for short-term leases — Inbound Citations
26 U.S.C. § 110
Cited by 5 provisions in release 119-102.
Citations to 26 U.S.C. § 110 as a whole
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(i) section 110(a)(2)(A) of the Family and Medical Leave Act of 1993 shall be applied by inserting “or any reason for leave described in section 5102(a) of the Families First Coronavirus Response Act, or the employee is seeking or awaiting the results of a diagnostic test for, or a medical diagnosis of, COVID–19 and such employee has been exposed to COVID–19 or the employee’s employer has requested such test or diagnosis, or the employee is obtaining immunization related to COVID–19 or recovering from any injury, disability, illness, or condition related to such immunization” after “public health emergency”, and
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(B) For purposes of determining whether wages would be required to be paid under paragraph (1), if an employer fails to comply with any requirement of the Family and Medical Leave Act of 1993 or the Emergency Family and Medical Leave Expansion Act (determined without regard to any time limitation under section 102(a)(1)(F) of the Family and Medical Leave Act of 1994)1 with respect to any leave provided for a qualifying need related to a public health emergency (as defined in section 110 of such Act, applied as described in subparagraph (A)(i)), amounts paid by such employer with respect to such leave shall not be taken into account as qualified family leave wages. For purposes of the preceding sentence, an employer which takes an action described in section 105 of the Family and Medical Leave Act of 1993 shall be treated as failing to meet a requirement of such Act.
Citations to §110(b)
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(C) For treatment of qualified long-term real property constructed or improved in connection with cash or rent reduction from lessor to lessee, see section 110(b).
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(ii) section 110(b) of such Act shall be applied—(I) without regard to paragraph (1) thereof,(II) by striking “after taking leave after such section for 10 days” in paragraph (2)(A) thereof, and(III) by substituting “$12,000” for “$10,000” in paragraph (2)(B)(ii) thereof.
Citations to §110(d)
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(ix) section 110(d) (relating to qualified lessee construction allowances for short-term leases),