sick pay

(C)For purposes of this subsection, the term “sick pay” means any amount which— (i)is paid to an employee pursuant to a plan to which the employer is a party, and (ii)constitutes remuneration or a payment in lieu of remuneration for any period during which the employee is temporarily absent from work on account of sickness or personal injuries.


26 USC § 3402(o)(2)(C)

Scoping language

None: Default is title Scope
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