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Rules for individuals not lawfully present

(1) In general

(1)In general#

If 1 or more individuals for whom a taxpayer is allowed a deduction under section 151 (relating to allowance of deduction for personal exemptions) for the taxable year (including the taxpayer or his spouse) are individuals who are not lawfully present—

(A) the aggregate amount of premiums otherwise taken into account under clauses (i) and (ii) of subsection (b)(2)(A) shall be reduced by the portion (if any) of such premiums which is attributable to such individuals, and

(B) for purposes of applying this section, the determination as to what percentage a taxpayer’s household income bears to the poverty level for a family of the size involved shall be made under one of the following methods: (i) A method under which— (I) the taxpayer’s family size is determined by not taking such individuals into account, and (II) the taxpayer’s household income is equal to the product of the taxpayer’s household income (determined without regard to this subsection) and a fraction— (aa) the numerator of which is the poverty line for the taxpayer’s family size determined after application of subclause (I), and (bb) the denominator of which is the poverty line for the taxpayer’s family size determined without regard to subclause (I). (ii) A comparable method reaching the same result as the method under clause (i).

(2)Lawfully present#

For purposes of this section, an individual shall be treated as lawfully present only if the individual is, and is reasonably expected to be for the entire period of enrollment for which the credit under this section is being claimed, a citizen or national of the United States or an alien lawfully present in the United States.

(3)Secretarial authority#

The Secretary of Health and Human Services, in consultation with the Secretary, shall prescribe rules setting forth the methods by which calculations of family size and household income are made for purposes of this subsection. Such rules shall be designed to ensure that the least burden is placed on individuals enrolling in qualified health plans through an Exchange and taxpayers eligible for the credit allowable under this section.

in view

Whole section

▸rulespec code

Shown source

statutes/26/36B.yaml

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Rules

applicable_taxpayer_minimum_household_income_poverty_line_ratio

Parameter

source: 26 USC 36B(c)

- name: applicable_taxpayer_minimum_household_income_poverty_line_ratio
  kind: parameter
  dtype: Rate
  source: 26 USC 36B(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/36B
            excerpt: household income for the taxable year equals or exceeds 100 percent
  versions:
    - effective_from: '2024-01-01'
      formula: '1.0'

applicable_taxpayer_maximum_household_income_poverty_line_ratio

Parameter

source: 26 USC 36B(c)

- name: applicable_taxpayer_maximum_household_income_poverty_line_ratio
  kind: parameter
  dtype: Rate
  source: 26 USC 36B(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/36B
            excerpt: but does not exceed 400 percent
  versions:
    - effective_from: '2024-01-01'
      formula: '4.0'

employer_sponsored_coverage_affordability_ratio

Parameter

source: 26 USC 36B(c)

- name: employer_sponsored_coverage_affordability_ratio
  kind: parameter
  dtype: Rate
  source: 26 USC 36B(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/36B
            excerpt: exceeds 9.5 percent of the applicable taxpayer’s household income
  versions:
    - effective_from: '2024-01-01'
      formula: '0.095'

employer_sponsored_plan_minimum_value_share

Parameter

source: 26 USC 36B(c)

- name: employer_sponsored_plan_minimum_value_share
  kind: parameter
  dtype: Rate
  source: 26 USC 36B(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/36B
            excerpt: less than 60 percent of such costs
  versions:
    - effective_from: '2024-01-01'
      formula: '0.60'

qualified_small_employer_hra_affordability_ratio

Parameter

source: 26 USC 36B(c)

- name: qualified_small_employer_hra_affordability_ratio
  kind: parameter
  dtype: Rate
  source: 26 USC 36B(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/36B
            excerpt: 1/12 of 9.5 percent of the employee’s household income
  versions:
    - effective_from: '2024-01-01'
      formula: '0.095'

qualified_small_employer_hra_permitted_benefit_month_count

Parameter

source: 26 USC 36B(c)

- name: qualified_small_employer_hra_permitted_benefit_month_count
  kind: parameter
  dtype: Count
  source: 26 USC 36B(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/36B
            excerpt: >-
              substituting “the number of months during the year for which such arrangement was
              provided” for “12”
  versions:
    - effective_from: '2024-01-01'
      formula: '12'

qualified_small_employer_hra_monthly_permitted_benefit_fraction

Parameter

source: 26 USC 36B(c)

- name: qualified_small_employer_hra_monthly_permitted_benefit_fraction
  kind: parameter
  dtype: Rate
  source: 26 USC 36B(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/36B
            excerpt: 1/12 of the employee’s permitted benefit
  versions:
    - effective_from: '2024-01-01'
      formula: 1 / qualified_small_employer_hra_permitted_benefit_month_count

applicable_taxpayer_income_percentage_test_met

Derived

source: 26 USC 36B(c)

- name: applicable_taxpayer_income_percentage_test_met
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 36B(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/36B
            excerpt: equals or exceeds 100 percent but does not exceed 400 percent
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/36B
            excerpt: >-
              before January 1, 2026, subparagraph (A) shall be applied without regard to “but does
              not exceed 400 percent”
  versions:
    - effective_from: '2024-01-01'
      formula: >-
        applicable_taxpayer_household_income_as_ratio_of_poverty_line >=
        applicable_taxpayer_minimum_household_income_poverty_line_ratio

        and (taxable_year_is_in_temporary_applicable_taxpayer_upper_limit_disregard_period

        or applicable_taxpayer_household_income_as_ratio_of_poverty_line <=
        applicable_taxpayer_maximum_household_income_poverty_line_ratio)

family_size

Derived

source: 26 USC 36B(d)

- name: family_size
  kind: derived
  entity: TaxUnit
  dtype: Count
  period: Year
  source: 26 USC 36B(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/36B
            excerpt: >-
              family size involved with respect to any taxpayer shall be equal to the number of
              individuals for whom the taxpayer is allowed a deduction under section 151
  versions:
    - effective_from: '2024-01-01'
      formula: individuals_for_whom_taxpayer_is_allowed_section_151_deduction_count

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 151inferredUS Federal › Statutes › Title 26 › § 151

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us/statute/26/36B/e — Rules for individuals not lawfully present · Axiom

Rules for individuals not lawfully present

Official source

(1) In general

(1)In general#

(2)Lawfully present#

(3)Secretarial authority#

in view

Whole section

▸rulespec code

Shown source

statutes/26/36B.yaml

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This encoding covers the parent provision us/statute/26/36B; no dedicated encoding exists for this exact provision yet.

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Rules

applicable_taxpayer_minimum_household_income_poverty_line_ratio

Parameter

source: 26 USC 36B(c)

- name: applicable_taxpayer_minimum_household_income_poverty_line_ratio
  kind: parameter
  dtype: Rate
  source: 26 USC 36B(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/36B
            excerpt: household income for the taxable year equals or exceeds 100 percent
  versions:
    - effective_from: '2024-01-01'
      formula: '1.0'

applicable_taxpayer_maximum_household_income_poverty_line_ratio

Parameter

source: 26 USC 36B(c)

- name: applicable_taxpayer_maximum_household_income_poverty_line_ratio
  kind: parameter
  dtype: Rate
  source: 26 USC 36B(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/36B
            excerpt: but does not exceed 400 percent
  versions:
    - effective_from: '2024-01-01'
      formula: '4.0'

employer_sponsored_coverage_affordability_ratio

Parameter

source: 26 USC 36B(c)

- name: employer_sponsored_coverage_affordability_ratio
  kind: parameter
  dtype: Rate
  source: 26 USC 36B(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/36B
            excerpt: exceeds 9.5 percent of the applicable taxpayer’s household income
  versions:
    - effective_from: '2024-01-01'
      formula: '0.095'

employer_sponsored_plan_minimum_value_share

Parameter

source: 26 USC 36B(c)

- name: employer_sponsored_plan_minimum_value_share
  kind: parameter
  dtype: Rate
  source: 26 USC 36B(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/36B
            excerpt: less than 60 percent of such costs
  versions:
    - effective_from: '2024-01-01'
      formula: '0.60'

qualified_small_employer_hra_affordability_ratio

Parameter

source: 26 USC 36B(c)

- name: qualified_small_employer_hra_affordability_ratio
  kind: parameter
  dtype: Rate
  source: 26 USC 36B(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/36B
            excerpt: 1/12 of 9.5 percent of the employee’s household income
  versions:
    - effective_from: '2024-01-01'
      formula: '0.095'

qualified_small_employer_hra_permitted_benefit_month_count

Parameter

source: 26 USC 36B(c)

- name: qualified_small_employer_hra_permitted_benefit_month_count
  kind: parameter
  dtype: Count
  source: 26 USC 36B(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/36B
            excerpt: >-
              substituting “the number of months during the year for which such arrangement was
              provided” for “12”
  versions:
    - effective_from: '2024-01-01'
      formula: '12'

qualified_small_employer_hra_monthly_permitted_benefit_fraction

Parameter

source: 26 USC 36B(c)

- name: qualified_small_employer_hra_monthly_permitted_benefit_fraction
  kind: parameter
  dtype: Rate
  source: 26 USC 36B(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/36B
            excerpt: 1/12 of the employee’s permitted benefit
  versions:
    - effective_from: '2024-01-01'
      formula: 1 / qualified_small_employer_hra_permitted_benefit_month_count

applicable_taxpayer_income_percentage_test_met

Derived

source: 26 USC 36B(c)

- name: applicable_taxpayer_income_percentage_test_met
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 36B(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/36B
            excerpt: equals or exceeds 100 percent but does not exceed 400 percent
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/36B
            excerpt: >-
              before January 1, 2026, subparagraph (A) shall be applied without regard to “but does
              not exceed 400 percent”
  versions:
    - effective_from: '2024-01-01'
      formula: >-
        applicable_taxpayer_household_income_as_ratio_of_poverty_line >=
        applicable_taxpayer_minimum_household_income_poverty_line_ratio

        and (taxable_year_is_in_temporary_applicable_taxpayer_upper_limit_disregard_period

        or applicable_taxpayer_household_income_as_ratio_of_poverty_line <=
        applicable_taxpayer_maximum_household_income_poverty_line_ratio)

family_size

Derived

source: 26 USC 36B(d)

- name: family_size
  kind: derived
  entity: TaxUnit
  dtype: Count
  period: Year
  source: 26 USC 36B(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/36B
            excerpt: >-
              family size involved with respect to any taxpayer shall be equal to the number of
              individuals for whom the taxpayer is allowed a deduction under section 151
  versions:
    - effective_from: '2024-01-01'
      formula: individuals_for_whom_taxpayer_is_allowed_section_151_deduction_count

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 151inferredUS Federal › Statutes › Title 26 › § 151