jury pay

(13) Jury duty pay remitted to employer Any deduction allowable under this chapter by reason of an individual remitting any portion of any jury pay to such individual’s employer in exchange for payment by the employer of compensation for the period such individual was performing jury duty. For purposes of the preceding sentence, the term “jury pay” means any payment received by the individual for the discharge of jury duty.


26 USC § 62(a)(13)

Scoping language

None identified, default scope is assumed to be the parent (part I) of this section.
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