---
kind: "section"
citation: "26 U.S.C. § 3133"
title: "26"
title_heading: "Internal Revenue Code"
number: "3133"
heading: "Special rule related to tax on employers"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/3133"
units:
  - "Subtitle C — Employment Taxes"
  - "Chapter 21 — Federal Insurance Contributions Act"
  - "Subchapter D — Credits"
---

# §3133. Special rule related to tax on employers

- (a) **In general—** The credit allowed by [section 3131](/usc/26/3131.md) and the credit allowed by [section 3132](/usc/26/3132.md) shall each be increased by the amount of the taxes imposed by subsections [(a)](/usc/26/3111.md?p=a) and [(b)](/usc/26/3111.md?p=b) of section 3111 and [section 3221(a)](/usc/26/3221.md?p=a) on qualified sick leave [wages](/usc/26/3121.md?p=a), or qualified family leave [wages](/usc/26/3121.md?p=a), for which credit is allowed under such section [3131](/usc/26/3131.md) or [3132](/usc/26/3132.md) (respectively).
- (b) **Denial of double benefit—** For denial of double benefit with respect to the credit increase under [subsection (a)](#a), see sections [3131(f)(3)](/usc/26/3131.md?p=f-3) and [3132(f)(3)](/usc/26/3132.md?p=f-3).

## Source credit

(Added Pub. L. 117–2, title IX, § 9641(a), Mar. 11, 2021, 135 Stat. 171.)

## Notes

### Statutory Notes and Related Subsidiaries

### Effective Date

Section applicable to amounts paid with respect to calendar quarters beginning after Mar. 31, 2021, see section 9641(d) of Pub. L. 117–2, set out as a note under secton 3131 of this title.