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Applicable dollar threshold

3 rules

For purposes of subsection (a)(7)(B), the term “applicable dollar threshold” means $1,000. In the case of calendar years after 1995, the Commissioner of Social Security shall adjust such $1,000 amount at the same time and in the same manner as under section 215(a)(1)(B)(ii) of the Social Security Act with respect to the amounts referred to in section 215(a)(1)(B)(i) of such Act, except that, for purposes of this paragraph, 1993 shall be substituted for the calendar year referred to in section 215(a)(1)(B)(ii)(II) of such Act. If any amount as adjusted under the preceding sentence is not a multiple of $100, such amount shall be rounded to the next lowest multiple of $100.

in view

Whole section

Encodings · 3

statutory_applicable_dollar_threshold_base_amount26 USC § 3121 (x) · parameter

26 USC 3121(x)

name: statutory_applicable_dollar_threshold_base_amount
kind: parameter
dtype: Money
unit: USD
period: Year
source: 26 USC 3121(x)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: the term “applicable dollar threshold” means $1,000
versions:
  - effective_from: '1990-01-01'
    formula: '1000'

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adjusted_threshold_rounding_multiple26 USC § 3121 (x) · parameter

26 USC 3121(x)

name: adjusted_threshold_rounding_multiple
kind: parameter
dtype: Money
unit: USD
period: Year
source: 26 USC 3121(x)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: not a multiple of $100
versions:
  - effective_from: '1990-01-01'
    formula: '100'

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applicable_dollar_threshold26 USC § 3121 (x) · derived

26 USC 3121(x)

name: applicable_dollar_threshold
kind: derived
entity: Payment
dtype: Money
unit: USD
period: Year
source: 26 USC 3121(x)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            For purposes of subsection (a)(7)(B), the term “applicable dollar
            threshold” means $1,000
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: In the case of calendar years after 1995
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            shall adjust such $1,000 amount at the same time and in the same
            manner as under section 215(a)(1)(B)(ii) of the Social Security Act
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: >-
            1993 shall be substituted for the calendar year referred to in
            section 215(a)(1)(B)(ii)(II)
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3121
          excerpt: rounded to the next lowest multiple of $100
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3121/x#statutory_applicable_dollar_threshold_base_amount
          output: statutory_applicable_dollar_threshold_base_amount
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3121/x#adjusted_threshold_rounding_multiple
          output: adjusted_threshold_rounding_multiple
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      if calendar_year_after_base_year_for_adjustment:
      floor(social_security_act_adjusted_threshold_before_rounding /
      adjusted_threshold_rounding_multiple) *
      adjusted_threshold_rounding_multiple else:
      statutory_applicable_dollar_threshold_base_amount

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▸rulespec code

Shown source

statutes/26/3121/x.yaml

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Rules

statutory_applicable_dollar_threshold_base_amount

Parameter

source: 26 USC 3121(x)

- name: statutory_applicable_dollar_threshold_base_amount
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 26 USC 3121(x)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: the term “applicable dollar threshold” means $1,000
  versions:
    - effective_from: '1990-01-01'
      formula: '1000'

adjusted_threshold_rounding_multiple

Parameter

source: 26 USC 3121(x)

- name: adjusted_threshold_rounding_multiple
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 26 USC 3121(x)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: not a multiple of $100
  versions:
    - effective_from: '1990-01-01'
      formula: '100'