The COVID Project
The record
- Jurisdiction
- United States
- Level
- Federal
- Authority
- Statute
- Issued
- 2021-03-11 Mar. 11, 2021
- Effective
- § 3134 applies to wages paid after June 30, 2021; §§ 3131-3133 to leave taken Apr. 1 - Sept. 30, 2021 (read as 2021-06-30)
- End
- § 3134 terminated for Q4 2021 (except recovery startups) by Pub. L. 117-58 § 80604 (Nov. 15, 2021) (read as 2021-11-15)
- In force
- June 30, 2021 to Nov. 15, 2021
- Quarters
- 2021 Q22021 Q3
2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3
- Limitation types
- Other
- Addressees
- Functions reached
- the statutory Suspension Clause for 2021Q3 (thesis T1, T10)
- WF (voluntary leave credits Apr.-Sept. 2021, § 9641)
- Collection
- Federal health, safety and transport layer FED-A
Operative words
'(I) the operation of the trade or business described in clause (i) is fully or partially suspended during the calendar quarter due to orders from an appropriate governmental authority limiting commerce, travel, or group meetings (for commercial, social, religious, or other purposes) due to the coronavirus disease 2019 (COVID-19),
Enforcement
Notes
Saved here because the federal health layer's Q3 2021 instruments answer to this text: Congress re-enacted the identical Suspension Clause on March 11, 2021 for the third and fourth quarters of 2021 (thesis T10). this exhibit supplies the slip law.
Retrieval noteThe § 3134(c)(2)(A)(ii)(I) text was read from the slip law PDF (margin note 'Time periods. 26 USC 3134.').