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United States Code
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Title 26 — Internal Revenue Code
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Subtitle C — Employment Taxes
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Chapter 21 — Federal Insurance Contributions Act
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Subchapter D — Credits
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Subch. C
General Provisions
Subchapter D — Credits
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§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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Subch. C
General Provisions
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