---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stC/ch21/schD"
level: "subchapter"
label: "Subchapter D"
heading: "Credits"
release: "119-102"
url: "https://uscodex.org/usc/26/stC-ch21-schD"
sections_count: 4
---

# Subchapter D — Credits

Title 26 — Internal Revenue Code › Subtitle C — Employment Taxes › Chapter 21 — Federal Insurance Contributions Act

## Sections

- [§3131. Credit for paid sick leave](/usc/26/3131.md)
- [§3132. Payroll credit for paid family leave](/usc/26/3132.md)
- [§3133. Special rule related to tax on employers](/usc/26/3133.md)
- [§3134. Employee retention credit for employers subject to closure due to COVID–19](/usc/26/3134.md)