§1396. Empowerment zone employment credit — Inbound Citations
26 U.S.C. § 1396
Cited by 7 provisions in release 119-102.
Citations to 26 U.S.C. § 1396 as a whole
-
(B) For purposes of this paragraph, the term “empowerment zone employment credit” means the portion of the credit under subsection (a) which is attributable to the credit determined under section 1396 (relating to empowerment zone employment credit).
-
(2) the credit (if any) determined under section 1396 with respect to each such employer shall be its proportionate share of the wages giving rise to such credit.
-
(H) section 1396 (empowerment zone employment credit), and
Citations to §1396(a)
-
(9) the empowerment zone employment credit determined under section 1396(a),
-
(6) the empowerment zone employment credit determined under section 1396(a),
-
(a) No deduction shall be allowed for that portion of the wages or salaries paid or incurred for the taxable year which is equal to the sum of the credits determined for the taxable year under sections 45A(a), 45P(a), 45S(a)(1)(A), 51(a), and 1396(a). No deduction shall be allowed for that portion of the premiums paid or incurred for the taxable year which is equal to that portion of the paid family and medical leave credit which is determined for the taxable year under section 45S(a)(1)(B). In the case of a corporation which is a member of a controlled group of corporations (within the meaning of section 52(a)) or a trade or business which is treated as being under common control with other trades or businesses (within the meaning of section 52(b)), this subsection shall be applied under rules prescribed by the Secretary similar to the rules applicable under subsections (a) and (b) of section 52.