U.S. Code / Title 26 — Internal Revenue Code / Subtitle C—Employment Taxes / Chapter 21—Federal Insurance Contributions ActTitle 26SubchapterSubchapter D—CreditsContents§ 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