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Applicable taxpayer

3 rulesAll 1 subsections

(A) In general

(A)In general∀ 3#

The term “applicable taxpayer” means, with respect to any taxable year, a taxpayer whose household income for the taxable year equals or exceeds 100 percent but does not exceed 400 percent of an amount equal to the poverty line for a family of the size involved.

in view

Whole section

Encodings · 3

applicable_taxpayer_lower_poverty_line_percentage26 USC § 36B (c)(1) (A) · parameter

26 USC 36B(c)(1)(A)

name: applicable_taxpayer_lower_poverty_line_percentage
kind: parameter
dtype: Rate
source: 26 USC 36B(c)(1)(A)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us/statute/26/36B/c/1/A
          excerpt: equals or exceeds 100 percent
versions:
  - effective_from: '1990-01-01'
    formula: '1.00'

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applicable_taxpayer_upper_poverty_line_percentage26 USC § 36B (c)(1) (A) · parameter

26 USC 36B(c)(1)(A)

name: applicable_taxpayer_upper_poverty_line_percentage
kind: parameter
dtype: Rate
source: 26 USC 36B(c)(1)(A)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us/statute/26/36B/c/1/A
          excerpt: does not exceed 400 percent
versions:
  - effective_from: '1990-01-01'
    formula: '4.00'

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applicable_taxpayer26 USC § 36B (c)(1) (A) · derived

26 USC 36B(c)(1)(A)

name: applicable_taxpayer
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: 26 USC 36B(c)(1)(A)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/36B/c/1/A
          excerpt: >-
            taxpayer whose household income for the taxable year equals or
            exceeds 100 percent but does not exceed 400 percent
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/36B/c/1/A#applicable_taxpayer_lower_poverty_line_percentage
          output: applicable_taxpayer_lower_poverty_line_percentage
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/36B/c/1/A#applicable_taxpayer_upper_poverty_line_percentage
          output: applicable_taxpayer_upper_poverty_line_percentage
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      household_income_for_taxable_year >=
      applicable_taxpayer_lower_poverty_line_percentage *
      poverty_line_for_family_size_involved

      and household_income_for_taxable_year <=
      applicable_taxpayer_upper_poverty_line_percentage *
      poverty_line_for_family_size_involved

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▸rulespec code

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statutes/26/36B/c/1/A.yaml

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