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Inflation adjustment

Except as provided in paragraph (5), in the case of any taxable year beginning in a calendar year after 1989, the dollar amount contained in paragraph (1) shall be increased by an amount equal to—

(A) such dollar amount, multiplied by

(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, by substituting “calendar year 1988” for “calendar year 2016” in subparagraph (A)(ii) thereof.

in view

Whole section

▸rulespec code

Shown source

statutes/26/151.yaml

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Rules

Data relation exemption_individual_of_tax_unit

#exemption_individual_of_tax_unit

Data Relation

predicate: exemption_individual_of_tax_unit
arity: 2

- name: exemption_individual_of_tax_unit
  kind: data_relation
  data_relation:
    predicate: exemption_individual_of_tax_unit
    arity: 2
    arguments:
      - TaxUnit
      - Person

Data relation senior_deduction_individual_of_tax_unit

#senior_deduction_individual_of_tax_unit

Data Relation

predicate: senior_deduction_individual_of_tax_unit
arity: 2

- name: senior_deduction_individual_of_tax_unit
  kind: data_relation
  data_relation:
    predicate: senior_deduction_individual_of_tax_unit
    arity: 2
    arguments:
      - TaxUnit
      - Person

statutory_exemption_amount_base

Parameter

source: 26 USC 151(d)(1)

- name: statutory_exemption_amount_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 151(d)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: the term “exemption amount” means $2,000
  versions:
    - effective_from: '2026-01-01'
      formula: '2000'

exemption_phaseout_rate_per_increment

Parameter

source: 26 USC 151(d)(3)(B)

- name: exemption_phaseout_rate_per_increment
  kind: parameter
  dtype: Rate
  source: 26 USC 151(d)(3)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              the term “applicable percentage” means 2 percentage points for each $2,500 (or
              fraction thereof)
  versions:
    - effective_from: '2026-01-01'
      formula: '0.02'

exemption_phaseout_increment

Parameter

source: 26 USC 151(d)(3)(B)

- name: exemption_phaseout_increment
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 151(d)(3)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: for each $2,500 (or fraction thereof)
  versions:
    - effective_from: '2026-01-01'
      formula: '2500'

exemption_phaseout_increment_separate

Parameter

source: 26 USC 151(d)(3)(B)

- name: exemption_phaseout_increment_separate
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 151(d)(3)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              In the case of a married individual filing a separate return, the preceding sentence
              shall be applied by substituting “$1,250” for “$2,500”.
  versions:
    - effective_from: '2026-01-01'
      formula: '1250'

exemption_phaseout_maximum_percentage

Parameter

source: 26 USC 151(d)(3)(B)

- name: exemption_phaseout_maximum_percentage
  kind: parameter
  dtype: Rate
  source: 26 USC 151(d)(3)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: In no event shall the applicable percentage exceed 100 percent.
  versions:
    - effective_from: '2026-01-01'
      formula: '1'

post_2017_exemption_amount

Parameter

source: 26 USC 151(d)(5)(A)

- name: post_2017_exemption_amount
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 151(d)(5)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              In the case of a taxable year beginning after December 31, 2017 — (A) Exemption amount
              The term “exemption amount” means zero.
  versions:
    - effective_from: '2026-01-01'
      formula: '0'

senior_deduction_base_amount

Parameter

source: 26 USC 151(d)(5)(C)(i)

- name: senior_deduction_base_amount
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 151(d)(5)(C)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              there shall be allowed a deduction in an amount equal to $6,000 for each qualified
              individual
  versions:
    - effective_from: '2026-01-01'
      formula: '6000'

senior_deduction_age_threshold

Parameter

source: 26 USC 151(d)(5)(C)(ii)

- name: senior_deduction_age_threshold
  kind: parameter
  dtype: Integer
  source: 26 USC 151(d)(5)(C)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: has attained age 65 before the close of the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: '65'

senior_deduction_phaseout_rate

Parameter

source: 26 USC 151(d)(5)(C)(iii)(I)

- name: senior_deduction_phaseout_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 151(d)(5)(C)(iii)(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: shall be reduced (but not below zero) by 6 percent
  versions:
    - effective_from: '2026-01-01'
      formula: '0.06'

senior_deduction_phaseout_threshold_other

Parameter

source: 26 USC 151(d)(5)(C)(iii)(I)

- name: senior_deduction_phaseout_threshold_other
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 151(d)(5)(C)(iii)(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: exceeds $75,000 ($150,000 in the case of a joint return)
  versions:
    - effective_from: '2026-01-01'
      formula: '75000'

senior_deduction_phaseout_threshold_joint

Parameter

source: 26 USC 151(d)(5)(C)(iii)(I)

- name: senior_deduction_phaseout_threshold_joint
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 151(d)(5)(C)(iii)(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: $150,000 in the case of a joint return
  versions:
    - effective_from: '2026-01-01'
      formula: '150000'

exemption_amount

Derived

source: 26 USC 151(d)(1), 151(d)(5)(A)

- name: exemption_amount
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 151(d)(1), 151(d)(5)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: default
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              Except as otherwise provided in this subsection, the term “exemption amount” means
              $2,000.
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              In the case of a taxable year beginning after December 31, 2017 — (A) Exemption amount
              The term “exemption amount” means zero.
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if taxable_year_begins_after_exemption_amount_zero_start:
            post_2017_exemption_amount
        else:
            statutory_exemption_amount_base

exemption_individual_eligible

Derived

source: 26 USC 151(b), 151(e)

- name: exemption_individual_eligible
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 151(b), 151(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              An exemption of the exemption amount for the taxpayer; and an additional exemption of
              the exemption amount for the spouse of the taxpayer if a joint return is not made by
              the taxpayer and his spouse, and if the spouse ... has no gross income and is not the
              dependent of another taxpayer.
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              No exemption shall be allowed under this section with respect to any individual unless
              the TIN of such individual is included on the return claiming the exemption.
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        tin_included_on_return_claiming_exemption
        and (
            is_taxpayer
            or (
                is_spouse_of_taxpayer
                and not (filing_status == 1)
                and spouse_has_no_gross_income_for_calendar_year
                and not spouse_is_dependent_of_another_taxpayer
            )
        )

section_151_exemption_deduction

Derived

source: 26 USC 151(a), 151(b), 151(c), 151(d)(5)(A), 151(e)

- name: section_151_exemption_deduction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 151(a), 151(b), 151(c), 151(d)(5)(A), 151(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              the exemptions provided by this section shall be allowed as deductions in computing
              taxable income
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/151#exemption_amount
            output: exemption_amount
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/151#exemption_individual_eligible
            output: exemption_individual_eligible
            hash: sha256:local
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if taxpayer_is_individual:
            exemption_amount * count_where(exemption_individual_of_tax_unit, exemption_individual_eligible)
        else:
            0

senior_deduction_qualified_individual

Derived

source: 26 USC 151(d)(5)(C)(ii), 151(d)(5)(C)(iv)

- name: senior_deduction_qualified_individual
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 151(d)(5)(C)(ii), 151(d)(5)(C)(iv)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              the term “qualified individual” means— (I) the taxpayer, if the taxpayer has attained
              age 65 before the close of the taxable year, and (II) in the case of a joint return,
              the taxpayer’s spouse, if such spouse has attained age 65 before the close of the
              taxable year.
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              Clause (i) shall not apply with respect to a qualified individual unless the taxpayer
              includes such qualified individual’s social security number on the return of tax for
              the taxable year.
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        qualified_individual_social_security_number_included_on_return
        and age >= senior_deduction_age_threshold
        and (
            is_taxpayer
            or (
                is_spouse_of_taxpayer
                and (filing_status == 1)
            )
        )

senior_deduction_modified_adjusted_gross_income

Derived

source: 26 USC 151(d)(5)(C)(iii)(II)

- name: senior_deduction_modified_adjusted_gross_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 151(d)(5)(C)(iii)(II)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              modified adjusted gross income means the adjusted gross income for the taxable year
              increased by any amount excluded from gross income under section 911, 931, or 933.
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/911/a#section_911_amount_excluded_from_gross_income
            output: section_911_amount_excluded_from_gross_income
            hash: sha256:b128d251a0f74fc46a27e516e864e53c8d25442f5b419c7bb3bb4b607542d725
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/931#amount_excluded_from_gross_income_under_section_931
            output: amount_excluded_from_gross_income_under_section_931
            hash: sha256:1fa430ea6a413cdaea822ffd05121d78a82954e52929f5a8e48a80c85249c295
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/933#income_excluded_from_gross_income_under_section_933
            output: income_excluded_from_gross_income_under_section_933
            hash: sha256:e9b939801362efae757d1886823555c38a5f4ea828538308fe531f3619adc72f
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        max(
            0,
            adjusted_gross_income
            + section_911_amount_excluded_from_gross_income
            + amount_excluded_from_gross_income_under_section_931
            + income_excluded_from_gross_income_under_section_933
        )

senior_deduction_phaseout_threshold

Derived

source: 26 USC 151(d)(5)(C)(iii)(I)

- name: senior_deduction_phaseout_threshold
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 151(d)(5)(C)(iii)(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: exceeds $75,000 ($150,000 in the case of a joint return)
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if filing_status == 1:
            senior_deduction_phaseout_threshold_joint
        else:
            senior_deduction_phaseout_threshold_other

senior_deduction_amount_per_qualified_individual

Derived

source: 26 USC 151(d)(5)(C)(i), 151(d)(5)(C)(iii)(I)

- name: senior_deduction_amount_per_qualified_individual
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 151(d)(5)(C)(i), 151(d)(5)(C)(iii)(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              the $6,000 amount in clause (i) shall be reduced (but not below zero) by 6 percent of
              so much of the taxpayer’s modified adjusted gross income as exceeds $75,000 ($150,000
              in the case of a joint return)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/151#senior_deduction_modified_adjusted_gross_income
            output: senior_deduction_modified_adjusted_gross_income
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/151#senior_deduction_phaseout_threshold
            output: senior_deduction_phaseout_threshold
            hash: sha256:local
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        max(
            0,
            senior_deduction_base_amount
            - (
                senior_deduction_phaseout_rate
                * max(
                    0,
                    senior_deduction_modified_adjusted_gross_income
                    - senior_deduction_phaseout_threshold
                )
            )
        )

senior_deduction_eligible

Derived

source: 26 USC 151(d)(5)(C)(i), 151(d)(5)(C)(v)

- name: senior_deduction_eligible
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 151(d)(5)(C)(i), 151(d)(5)(C)(v)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: In the case of a taxable year beginning before January 1, 2029
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              If the taxpayer is a married individual (within the meaning of section 7703), this
              subparagraph shall apply only if the taxpayer and the taxpayer’s spouse file a joint
              return for the taxable year.
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        taxpayer_is_individual
        and taxable_year_begins_before_senior_deduction_termination
        and (
            not (filing_status == 1 or filing_status == 2)
            or (filing_status == 1)
        )

senior_deduction

Derived

source: 26 USC 151(d)(5)(C)

- name: senior_deduction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 151(d)(5)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              there shall be allowed a deduction in an amount equal to $6,000 for each qualified
              individual with respect to the taxpayer
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/151#senior_deduction_eligible
            output: senior_deduction_eligible
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/151#senior_deduction_amount_per_qualified_individual
            output: senior_deduction_amount_per_qualified_individual
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/151#senior_deduction_qualified_individual
            output: senior_deduction_qualified_individual
            hash: sha256:local
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if senior_deduction_eligible:
            senior_deduction_amount_per_qualified_individual
            * count_where(senior_deduction_individual_of_tax_unit, senior_deduction_qualified_individual)
        else:
            0

loading…

us/statute/26/151/d/4 — Inflation adjustment · Axiom

Inflation adjustment

Official source

Except as provided in paragraph (5), in the case of any taxable year beginning in a calendar year after 1989, the dollar amount contained in paragraph (1) shall be increased by an amount equal to—

(A) such dollar amount, multiplied by

in view

Whole section

▸rulespec code

Shown source

statutes/26/151.yaml

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This encoding covers the parent provision us/statute/26/151; no dedicated encoding exists for this exact provision yet.

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Rules

Data relation exemption_individual_of_tax_unit

#exemption_individual_of_tax_unit

Data Relation

predicate: exemption_individual_of_tax_unit
arity: 2

- name: exemption_individual_of_tax_unit
  kind: data_relation
  data_relation:
    predicate: exemption_individual_of_tax_unit
    arity: 2
    arguments:
      - TaxUnit
      - Person

Data relation senior_deduction_individual_of_tax_unit

#senior_deduction_individual_of_tax_unit

Data Relation

predicate: senior_deduction_individual_of_tax_unit
arity: 2

- name: senior_deduction_individual_of_tax_unit
  kind: data_relation
  data_relation:
    predicate: senior_deduction_individual_of_tax_unit
    arity: 2
    arguments:
      - TaxUnit
      - Person

statutory_exemption_amount_base

Parameter

source: 26 USC 151(d)(1)

- name: statutory_exemption_amount_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 151(d)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: the term “exemption amount” means $2,000
  versions:
    - effective_from: '2026-01-01'
      formula: '2000'

exemption_phaseout_rate_per_increment

Parameter

source: 26 USC 151(d)(3)(B)

- name: exemption_phaseout_rate_per_increment
  kind: parameter
  dtype: Rate
  source: 26 USC 151(d)(3)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              the term “applicable percentage” means 2 percentage points for each $2,500 (or
              fraction thereof)
  versions:
    - effective_from: '2026-01-01'
      formula: '0.02'

exemption_phaseout_increment

Parameter

source: 26 USC 151(d)(3)(B)

- name: exemption_phaseout_increment
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 151(d)(3)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: for each $2,500 (or fraction thereof)
  versions:
    - effective_from: '2026-01-01'
      formula: '2500'

exemption_phaseout_increment_separate

Parameter

source: 26 USC 151(d)(3)(B)

- name: exemption_phaseout_increment_separate
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 151(d)(3)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              In the case of a married individual filing a separate return, the preceding sentence
              shall be applied by substituting “$1,250” for “$2,500”.
  versions:
    - effective_from: '2026-01-01'
      formula: '1250'

exemption_phaseout_maximum_percentage

Parameter

source: 26 USC 151(d)(3)(B)

- name: exemption_phaseout_maximum_percentage
  kind: parameter
  dtype: Rate
  source: 26 USC 151(d)(3)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: In no event shall the applicable percentage exceed 100 percent.
  versions:
    - effective_from: '2026-01-01'
      formula: '1'

post_2017_exemption_amount

Parameter

source: 26 USC 151(d)(5)(A)

- name: post_2017_exemption_amount
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 151(d)(5)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              In the case of a taxable year beginning after December 31, 2017 — (A) Exemption amount
              The term “exemption amount” means zero.
  versions:
    - effective_from: '2026-01-01'
      formula: '0'

senior_deduction_base_amount

Parameter

source: 26 USC 151(d)(5)(C)(i)

- name: senior_deduction_base_amount
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 151(d)(5)(C)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              there shall be allowed a deduction in an amount equal to $6,000 for each qualified
              individual
  versions:
    - effective_from: '2026-01-01'
      formula: '6000'

senior_deduction_age_threshold

Parameter

source: 26 USC 151(d)(5)(C)(ii)

- name: senior_deduction_age_threshold
  kind: parameter
  dtype: Integer
  source: 26 USC 151(d)(5)(C)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: has attained age 65 before the close of the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: '65'

senior_deduction_phaseout_rate

Parameter

source: 26 USC 151(d)(5)(C)(iii)(I)

- name: senior_deduction_phaseout_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 151(d)(5)(C)(iii)(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: shall be reduced (but not below zero) by 6 percent
  versions:
    - effective_from: '2026-01-01'
      formula: '0.06'

senior_deduction_phaseout_threshold_other

Parameter

source: 26 USC 151(d)(5)(C)(iii)(I)

- name: senior_deduction_phaseout_threshold_other
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 151(d)(5)(C)(iii)(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: exceeds $75,000 ($150,000 in the case of a joint return)
  versions:
    - effective_from: '2026-01-01'
      formula: '75000'

senior_deduction_phaseout_threshold_joint

Parameter

source: 26 USC 151(d)(5)(C)(iii)(I)

- name: senior_deduction_phaseout_threshold_joint
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 151(d)(5)(C)(iii)(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: $150,000 in the case of a joint return
  versions:
    - effective_from: '2026-01-01'
      formula: '150000'

exemption_amount

Derived

source: 26 USC 151(d)(1), 151(d)(5)(A)

- name: exemption_amount
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 151(d)(1), 151(d)(5)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: default
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              Except as otherwise provided in this subsection, the term “exemption amount” means
              $2,000.
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              In the case of a taxable year beginning after December 31, 2017 — (A) Exemption amount
              The term “exemption amount” means zero.
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if taxable_year_begins_after_exemption_amount_zero_start:
            post_2017_exemption_amount
        else:
            statutory_exemption_amount_base

exemption_individual_eligible

Derived

source: 26 USC 151(b), 151(e)

- name: exemption_individual_eligible
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 151(b), 151(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              An exemption of the exemption amount for the taxpayer; and an additional exemption of
              the exemption amount for the spouse of the taxpayer if a joint return is not made by
              the taxpayer and his spouse, and if the spouse ... has no gross income and is not the
              dependent of another taxpayer.
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              No exemption shall be allowed under this section with respect to any individual unless
              the TIN of such individual is included on the return claiming the exemption.
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        tin_included_on_return_claiming_exemption
        and (
            is_taxpayer
            or (
                is_spouse_of_taxpayer
                and not (filing_status == 1)
                and spouse_has_no_gross_income_for_calendar_year
                and not spouse_is_dependent_of_another_taxpayer
            )
        )

section_151_exemption_deduction

Derived

source: 26 USC 151(a), 151(b), 151(c), 151(d)(5)(A), 151(e)

- name: section_151_exemption_deduction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 151(a), 151(b), 151(c), 151(d)(5)(A), 151(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              the exemptions provided by this section shall be allowed as deductions in computing
              taxable income
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/151#exemption_amount
            output: exemption_amount
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/151#exemption_individual_eligible
            output: exemption_individual_eligible
            hash: sha256:local
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if taxpayer_is_individual:
            exemption_amount * count_where(exemption_individual_of_tax_unit, exemption_individual_eligible)
        else:
            0

senior_deduction_qualified_individual

Derived

source: 26 USC 151(d)(5)(C)(ii), 151(d)(5)(C)(iv)

- name: senior_deduction_qualified_individual
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 151(d)(5)(C)(ii), 151(d)(5)(C)(iv)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              the term “qualified individual” means— (I) the taxpayer, if the taxpayer has attained
              age 65 before the close of the taxable year, and (II) in the case of a joint return,
              the taxpayer’s spouse, if such spouse has attained age 65 before the close of the
              taxable year.
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              Clause (i) shall not apply with respect to a qualified individual unless the taxpayer
              includes such qualified individual’s social security number on the return of tax for
              the taxable year.
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        qualified_individual_social_security_number_included_on_return
        and age >= senior_deduction_age_threshold
        and (
            is_taxpayer
            or (
                is_spouse_of_taxpayer
                and (filing_status == 1)
            )
        )

senior_deduction_modified_adjusted_gross_income

Derived

source: 26 USC 151(d)(5)(C)(iii)(II)

- name: senior_deduction_modified_adjusted_gross_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 151(d)(5)(C)(iii)(II)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              modified adjusted gross income means the adjusted gross income for the taxable year
              increased by any amount excluded from gross income under section 911, 931, or 933.
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/911/a#section_911_amount_excluded_from_gross_income
            output: section_911_amount_excluded_from_gross_income
            hash: sha256:b128d251a0f74fc46a27e516e864e53c8d25442f5b419c7bb3bb4b607542d725
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/931#amount_excluded_from_gross_income_under_section_931
            output: amount_excluded_from_gross_income_under_section_931
            hash: sha256:1fa430ea6a413cdaea822ffd05121d78a82954e52929f5a8e48a80c85249c295
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/933#income_excluded_from_gross_income_under_section_933
            output: income_excluded_from_gross_income_under_section_933
            hash: sha256:e9b939801362efae757d1886823555c38a5f4ea828538308fe531f3619adc72f
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        max(
            0,
            adjusted_gross_income
            + section_911_amount_excluded_from_gross_income
            + amount_excluded_from_gross_income_under_section_931
            + income_excluded_from_gross_income_under_section_933
        )

senior_deduction_phaseout_threshold

Derived

source: 26 USC 151(d)(5)(C)(iii)(I)

- name: senior_deduction_phaseout_threshold
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 151(d)(5)(C)(iii)(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: exceeds $75,000 ($150,000 in the case of a joint return)
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if filing_status == 1:
            senior_deduction_phaseout_threshold_joint
        else:
            senior_deduction_phaseout_threshold_other

senior_deduction_amount_per_qualified_individual

Derived

source: 26 USC 151(d)(5)(C)(i), 151(d)(5)(C)(iii)(I)

- name: senior_deduction_amount_per_qualified_individual
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 151(d)(5)(C)(i), 151(d)(5)(C)(iii)(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              the $6,000 amount in clause (i) shall be reduced (but not below zero) by 6 percent of
              so much of the taxpayer’s modified adjusted gross income as exceeds $75,000 ($150,000
              in the case of a joint return)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/151#senior_deduction_modified_adjusted_gross_income
            output: senior_deduction_modified_adjusted_gross_income
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/151#senior_deduction_phaseout_threshold
            output: senior_deduction_phaseout_threshold
            hash: sha256:local
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        max(
            0,
            senior_deduction_base_amount
            - (
                senior_deduction_phaseout_rate
                * max(
                    0,
                    senior_deduction_modified_adjusted_gross_income
                    - senior_deduction_phaseout_threshold
                )
            )
        )

senior_deduction_eligible

Derived

source: 26 USC 151(d)(5)(C)(i), 151(d)(5)(C)(v)

- name: senior_deduction_eligible
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 151(d)(5)(C)(i), 151(d)(5)(C)(v)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: In the case of a taxable year beginning before January 1, 2029
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              If the taxpayer is a married individual (within the meaning of section 7703), this
              subparagraph shall apply only if the taxpayer and the taxpayer’s spouse file a joint
              return for the taxable year.
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        taxpayer_is_individual
        and taxable_year_begins_before_senior_deduction_termination
        and (
            not (filing_status == 1 or filing_status == 2)
            or (filing_status == 1)
        )

senior_deduction

Derived

source: 26 USC 151(d)(5)(C)

- name: senior_deduction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 151(d)(5)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              there shall be allowed a deduction in an amount equal to $6,000 for each qualified
              individual with respect to the taxpayer
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/151#senior_deduction_eligible
            output: senior_deduction_eligible
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/151#senior_deduction_amount_per_qualified_individual
            output: senior_deduction_amount_per_qualified_individual
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/151#senior_deduction_qualified_individual
            output: senior_deduction_qualified_individual
            hash: sha256:local
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if senior_deduction_eligible:
            senior_deduction_amount_per_qualified_individual
            * count_where(senior_deduction_individual_of_tax_unit, senior_deduction_qualified_individual)
        else:
            0