Apparatuses, systems, and methods may determine a transport block size using a number of resource elements for sidelink data. The number of resource elements for the sidelink data is calculated based at least on a reference second stage Sidelink Control Information (SCI) overhead. The reference second stage SCI overhead is calculated using the reference coding rate, the reference beta offset, the reference PSFCH symbol number, the alpha value, and the second stage SCI payload size.