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Coordination with other contributions

The limitation which would (but for this paragraph) apply under this subsection to an individual for any taxable year shall be reduced (but not below zero) by the sum of—

(A) the aggregate amount paid for such taxable year to Archer MSAs of such individual,

(B) the aggregate amount contributed to health savings accounts of such individual which is excludable from the taxpayer’s gross income for such taxable year under section 106(d) (and such amount shall not be allowed as a deduction under subsection (a)), and

(C) the aggregate amount contributed to health savings accounts of such individual for such taxable year under section 408(d)(9) (and such amount shall not be allowed as a deduction under subsection (a)).

Subparagraph (A) shall not apply with respect to any individual to whom paragraph (5) applies.

in view

Whole section

▸rulespec code

Shown source

statutes/26/223/b.yaml

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Rules

self_only_coverage_annual_limit

Parameter

source: 26 USC 223(b)

- name: self_only_coverage_annual_limit
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/223/b
            excerpt: self-only coverage ... $2,250
  versions:
    - effective_from: '1990-01-01'
      formula: '2250'

family_coverage_annual_limit

Parameter

source: 26 USC 223(b)

- name: family_coverage_annual_limit
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/223/b
            excerpt: family coverage ... $4,500
  versions:
    - effective_from: '1990-01-01'
      formula: '4500'

monthly_proration_denominator

Parameter

source: 26 USC 223(b)

- name: monthly_proration_denominator
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/223/b
            excerpt: The monthly limitation for any month is 1/12 of
  versions:
    - effective_from: '1990-01-01'
      formula: '12'

additional_contribution_age_threshold

Parameter

source: 26 USC 223(b)

- name: additional_contribution_age_threshold
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            excerpt: has attained age 55 before the close of the taxable year
  versions:
    - effective_from: '1990-01-01'
      formula: '55'

additional_contribution_amount_scalar_limit

Parameter

source: 26 USC 223(b)

- name: additional_contribution_amount_scalar_limit
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            table:
              header: Additional contribution amount
              row_key: taxable years beginning in
              column_key: additional contribution amount
  versions:
    - effective_from: '1990-01-01'
      formula: '1000'

additional_contribution_amount_scalar_limit_2

Parameter

source: 26 USC 223(b)

- name: additional_contribution_amount_scalar_limit_2
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            table:
              header: Additional contribution amount
              row_key: taxable years beginning in
              column_key: additional contribution amount
  versions:
    - effective_from: '1990-01-01'
      formula: '500'

additional_contribution_amount_scalar_limit_3

Parameter

source: 26 USC 223(b)

- name: additional_contribution_amount_scalar_limit_3
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            table:
              header: Additional contribution amount
              row_key: taxable years beginning in
              column_key: additional contribution amount
  versions:
    - effective_from: '1990-01-01'
      formula: '600'

additional_contribution_amount_scalar_limit_4

Parameter

source: 26 USC 223(b)

- name: additional_contribution_amount_scalar_limit_4
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            table:
              header: Additional contribution amount
              row_key: taxable years beginning in
              column_key: additional contribution amount
  versions:
    - effective_from: '1990-01-01'
      formula: '700'

additional_contribution_amount_scalar_limit_5

Parameter

source: 26 USC 223(b)

- name: additional_contribution_amount_scalar_limit_5
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            table:
              header: Additional contribution amount
              row_key: taxable years beginning in
              column_key: additional contribution amount
  versions:
    - effective_from: '1990-01-01'
      formula: '800'

additional_contribution_amount_scalar_limit_6

Parameter

source: 26 USC 223(b)

- name: additional_contribution_amount_scalar_limit_6
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            table:
              header: Additional contribution amount
              row_key: taxable years beginning in
              column_key: additional contribution amount
  versions:
    - effective_from: '1990-01-01'
      formula: '900'

individual_attained_additional_contribution_age

Derived

source: 26 USC 223(b)

- name: individual_attained_additional_contribution_age
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/223/b
            excerpt: has attained age 55 before the close of the taxable year
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/223/b#additional_contribution_age_threshold
            output: additional_contribution_age_threshold
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: age_before_close_of_taxable_year >= additional_contribution_age_threshold

testing_period_month_count

Parameter

source: 26 USC 223(b)

- name: testing_period_month_count
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            excerpt: ending on the last day of the 12th month following such month
  versions:
    - effective_from: '1990-01-01'
      formula: '12'

testing_period_additional_tax_rate

Parameter

source: 26 USC 223(b)

- name: testing_period_additional_tax_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            excerpt: increased by 10 percent of the amount of such increase
  versions:
    - effective_from: '1990-01-01'
      formula: '0.10'

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 106 (d)inferredUS Federal › Statutes › Title 26 › § 106 › (d)
26 USC § 408 (d)(9)inferredUS Federal › Statutes › Title 26 › § 408 › (d)(9)

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us/statute/26/223/b/4 — Coordination with other contributions · Axiom

Coordination with other contributions

Official source

The limitation which would (but for this paragraph) apply under this subsection to an individual for any taxable year shall be reduced (but not below zero) by the sum of—

(A) the aggregate amount paid for such taxable year to Archer MSAs of such individual,

Subparagraph (A) shall not apply with respect to any individual to whom paragraph (5) applies.

in view

Whole section

▸rulespec code

Shown source

statutes/26/223/b.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/223/b; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

self_only_coverage_annual_limit

Parameter

source: 26 USC 223(b)

- name: self_only_coverage_annual_limit
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/223/b
            excerpt: self-only coverage ... $2,250
  versions:
    - effective_from: '1990-01-01'
      formula: '2250'

family_coverage_annual_limit

Parameter

source: 26 USC 223(b)

- name: family_coverage_annual_limit
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/223/b
            excerpt: family coverage ... $4,500
  versions:
    - effective_from: '1990-01-01'
      formula: '4500'

monthly_proration_denominator

Parameter

source: 26 USC 223(b)

- name: monthly_proration_denominator
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/223/b
            excerpt: The monthly limitation for any month is 1/12 of
  versions:
    - effective_from: '1990-01-01'
      formula: '12'

additional_contribution_age_threshold

Parameter

source: 26 USC 223(b)

- name: additional_contribution_age_threshold
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            excerpt: has attained age 55 before the close of the taxable year
  versions:
    - effective_from: '1990-01-01'
      formula: '55'

additional_contribution_amount_scalar_limit

Parameter

source: 26 USC 223(b)

- name: additional_contribution_amount_scalar_limit
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            table:
              header: Additional contribution amount
              row_key: taxable years beginning in
              column_key: additional contribution amount
  versions:
    - effective_from: '1990-01-01'
      formula: '1000'

additional_contribution_amount_scalar_limit_2

Parameter

source: 26 USC 223(b)

- name: additional_contribution_amount_scalar_limit_2
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            table:
              header: Additional contribution amount
              row_key: taxable years beginning in
              column_key: additional contribution amount
  versions:
    - effective_from: '1990-01-01'
      formula: '500'

additional_contribution_amount_scalar_limit_3

Parameter

source: 26 USC 223(b)

- name: additional_contribution_amount_scalar_limit_3
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            table:
              header: Additional contribution amount
              row_key: taxable years beginning in
              column_key: additional contribution amount
  versions:
    - effective_from: '1990-01-01'
      formula: '600'

additional_contribution_amount_scalar_limit_4

Parameter

source: 26 USC 223(b)

- name: additional_contribution_amount_scalar_limit_4
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            table:
              header: Additional contribution amount
              row_key: taxable years beginning in
              column_key: additional contribution amount
  versions:
    - effective_from: '1990-01-01'
      formula: '700'

additional_contribution_amount_scalar_limit_5

Parameter

source: 26 USC 223(b)

- name: additional_contribution_amount_scalar_limit_5
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            table:
              header: Additional contribution amount
              row_key: taxable years beginning in
              column_key: additional contribution amount
  versions:
    - effective_from: '1990-01-01'
      formula: '800'

additional_contribution_amount_scalar_limit_6

Parameter

source: 26 USC 223(b)

- name: additional_contribution_amount_scalar_limit_6
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            table:
              header: Additional contribution amount
              row_key: taxable years beginning in
              column_key: additional contribution amount
  versions:
    - effective_from: '1990-01-01'
      formula: '900'

individual_attained_additional_contribution_age

Derived

source: 26 USC 223(b)

- name: individual_attained_additional_contribution_age
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/223/b
            excerpt: has attained age 55 before the close of the taxable year
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/223/b#additional_contribution_age_threshold
            output: additional_contribution_age_threshold
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: age_before_close_of_taxable_year >= additional_contribution_age_threshold

testing_period_month_count

Parameter

source: 26 USC 223(b)

- name: testing_period_month_count
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            excerpt: ending on the last day of the 12th month following such month
  versions:
    - effective_from: '1990-01-01'
      formula: '12'

testing_period_additional_tax_rate

Parameter

source: 26 USC 223(b)

- name: testing_period_additional_tax_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            excerpt: increased by 10 percent of the amount of such increase
  versions:
    - effective_from: '1990-01-01'
      formula: '0.10'

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 106 (d)inferredUS Federal › Statutes › Title 26 › § 106 › (d)
26 USC § 408 (d)(9)inferredUS Federal › Statutes › Title 26 › § 408 › (d)(9)