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Attorneys’ fees relating to awards to whistleblowers

(A) In general Any deduction allowable under this chapter for attorney fees and court costs paid by, or on behalf of, the taxpayer in connection with any award under— (i) section 7623(b), or (ii) in the case of taxable years beginning after December 31, 2017 , any action brought under— (I) section 21F of the Securities Exchange Act of 1934 ( 15 U.S.C. 78u–6 ), (II) a State false claims act, including a State false claims act with qui tam provisions, or (III) section 23 of the Commodity Exchange Act ( 7 U.S.C. 26 ).

(B) May not exceed award Subparagraph (A) shall not apply to any deduction in excess of the amount includible in the taxpayer’s gross income for the taxable year on account of such award.

in view

Whole section

▸rulespec code

Shown source

statutes/26/62.yaml

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Rules

adjusted_gross_income

Derived

source: 26 USC 62(a)

- name: adjusted_gross_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 62(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/62
            excerpt: adjusted gross income means ... gross income minus the following deductions
  versions:
    - effective_from: '1990-01-01'
      formula: max(0, gross_income - deductions_described_in_subsection_a)

qualified_performing_artist_minimum_employer_count

Parameter

source: 26 USC 62(b)(1)(A)

- name: qualified_performing_artist_minimum_employer_count
  kind: parameter
  dtype: Count
  source: 26 USC 62(b)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/62
            excerpt: for at least 2 employers
  versions:
    - effective_from: '1990-01-01'
      formula: '2'

qualified_performing_artist_expense_gross_income_rate

Parameter

source: 26 USC 62(b)(1)(B)

- name: qualified_performing_artist_expense_gross_income_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 62(b)(1)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/62
            excerpt: exceeds 10 percent of such individual’s gross income
  versions:
    - effective_from: '1990-01-01'
      formula: '0.10'

qualified_performing_artist_agi_limit

Parameter

source: 26 USC 62(b)(1)(C)

- name: qualified_performing_artist_agi_limit
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 62(b)(1)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/62
            excerpt: does not exceed $16,000
  versions:
    - effective_from: '1990-01-01'
      formula: '16000'

qualified_performing_artist_nominal_employer_receipts_floor

Parameter

source: 26 USC 62(b)(2)

- name: qualified_performing_artist_nominal_employer_receipts_floor
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 62(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/62
            excerpt: from such employer ... equals or exceeds $200
  versions:
    - effective_from: '1990-01-01'
      formula: '200'

eligible_educator_minimum_school_hours

Parameter

source: 26 USC 62(d)(1)(A)

- name: eligible_educator_minimum_school_hours
  kind: parameter
  dtype: Count
  source: 26 USC 62(d)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/62
            excerpt: for at least 900 hours during a school year
  versions:
    - effective_from: '1990-01-01'
      formula: '900'

eligible_educator_expense_base_cap

Parameter

source: 26 USC 62(a)(2)(D), 26 USC 62(d)(3)

- name: eligible_educator_expense_base_cap
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 62(a)(2)(D), 26 USC 62(d)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/62
            excerpt: expenses, not in excess of $250
  versions:
    - effective_from: '1990-01-01'
      formula: '250'

eligible_educator_expense_cap_rounding_multiple

Parameter

source: 26 USC 62(d)(3)

- name: eligible_educator_expense_cap_rounding_multiple
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 62(d)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/62
            excerpt: rounded to the nearest multiple of $50
  versions:
    - effective_from: '1990-01-01'
      formula: '50'

eligible_educator

Derived

source: 26 USC 62(d)

- name: eligible_educator
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 62(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/62
            excerpt: >-
              eligible educator means ... a kindergarten through grade 12 teacher, instructor,
              counselor, principal, or aide in a school for at least 900 hours
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/62#eligible_educator_minimum_school_hours
            output: eligible_educator_minimum_school_hours
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        individual_is_kindergarten_through_grade_12_teacher_instructor_counselor_principal_or_aide
        and individual_serves_in_school
        and hours_in_school_during_school_year >= eligible_educator_minimum_school_hours

eligible_educator_expense_cap_after_inflation_adjustment

Derived

source: 26 USC 62(d)(3)

- name: eligible_educator_expense_cap_after_inflation_adjustment
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 62(d)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/62
            excerpt: >-
              $250 amount ... increased ... by the cost-of-living adjustment ... rounded to the
              nearest multiple of $50
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/62#eligible_educator_expense_base_cap
            output: eligible_educator_expense_base_cap
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/62#eligible_educator_expense_cap_rounding_multiple
            output: eligible_educator_expense_cap_rounding_multiple
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        eligible_educator_expense_base_cap
        + (
            floor(
                (
                    (eligible_educator_expense_base_cap * cost_of_living_adjustment_for_eligible_educator_expense_cap)
                    / eligible_educator_expense_cap_rounding_multiple
                )
                + (1 / 2)
            )
            * eligible_educator_expense_cap_rounding_multiple
        )

eligible_educator_expenses_allowable_above_the_line

Derived

source: 26 USC 62(a)(2)(D), 26 USC 62(d)

- name: eligible_educator_expenses_allowable_above_the_line
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 62(a)(2)(D), 26 USC 62(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/62
            excerpt: >-
              A deduction shall be allowed ... only to the extent the amount of such expenses
              exceeds the amount excludable under section 135, 529(c)(1), or 530(d)(2)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/62#eligible_educator
            output: eligible_educator
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/62#eligible_educator_expense_cap_after_inflation_adjustment
            output: eligible_educator_expense_cap_after_inflation_adjustment
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if eligible_educator: min( max(0, eligible_educator_expenses -
        education_exclusions_coordination_amount),
        eligible_educator_expense_cap_after_inflation_adjustment ) else: 0

unlawful_discrimination

Derived

source: 26 USC 62(e)

- name: unlawful_discrimination
  kind: derived
  entity: Claim
  dtype: Judgment
  period: Year
  source: 26 USC 62(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/62
            excerpt: >-
              the term “unlawful discrimination” means an act that is unlawful under any of the
              following
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        act_unlawful_under_civil_rights_act_of_1991_section_302
        or act_unlawful_under_congressional_accountability_act_listed_sections
        or act_unlawful_under_national_labor_relations_act
        or act_unlawful_under_fair_labor_standards_act
        or act_unlawful_under_age_discrimination_in_employment_act_listed_sections
        or act_unlawful_under_rehabilitation_act_listed_sections
        or act_unlawful_under_erisa_section_510
        or act_unlawful_under_title_ix_of_education_amendments
        or act_unlawful_under_employee_polygraph_protection_act
        or act_unlawful_under_worker_adjustment_and_retraining_notification_act
        or act_unlawful_under_family_and_medical_leave_act_section_105
        or act_unlawful_under_title_38_chapter_43_uniformed_services_employment_rights
        or act_unlawful_under_revised_statutes_sections_1977_1979_or_1980
        or act_unlawful_under_civil_rights_act_of_1964_listed_sections
        or act_unlawful_under_fair_housing_act_listed_sections
        or act_unlawful_under_americans_with_disabilities_act_listed_sections
        or act_unlawful_under_federal_whistleblower_protection_provision
        or act_unlawful_under_federal_state_or_local_civil_rights_or_employment_law

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 7623 (b)inferredUS Federal › Statutes › Title 26 › § 7623 › (b)

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us/statute/26/62/a/21 — Attorneys’ fees relating to awards to whistleblowers · Axiom

Attorneys’ fees relating to awards to whistleblowers

Official source

(B) May not exceed award Subparagraph (A) shall not apply to any deduction in excess of the amount includible in the taxpayer’s gross income for the taxable year on account of such award.

in view

Whole section

▸rulespec code

Shown source

statutes/26/62.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/62; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

adjusted_gross_income

Derived

source: 26 USC 62(a)

- name: adjusted_gross_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 62(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/62
            excerpt: adjusted gross income means ... gross income minus the following deductions
  versions:
    - effective_from: '1990-01-01'
      formula: max(0, gross_income - deductions_described_in_subsection_a)

qualified_performing_artist_minimum_employer_count

Parameter

source: 26 USC 62(b)(1)(A)

- name: qualified_performing_artist_minimum_employer_count
  kind: parameter
  dtype: Count
  source: 26 USC 62(b)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/62
            excerpt: for at least 2 employers
  versions:
    - effective_from: '1990-01-01'
      formula: '2'

qualified_performing_artist_expense_gross_income_rate

Parameter

source: 26 USC 62(b)(1)(B)

- name: qualified_performing_artist_expense_gross_income_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 62(b)(1)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/62
            excerpt: exceeds 10 percent of such individual’s gross income
  versions:
    - effective_from: '1990-01-01'
      formula: '0.10'

qualified_performing_artist_agi_limit

Parameter

source: 26 USC 62(b)(1)(C)

- name: qualified_performing_artist_agi_limit
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 62(b)(1)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/62
            excerpt: does not exceed $16,000
  versions:
    - effective_from: '1990-01-01'
      formula: '16000'

qualified_performing_artist_nominal_employer_receipts_floor

Parameter

source: 26 USC 62(b)(2)

- name: qualified_performing_artist_nominal_employer_receipts_floor
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 62(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/62
            excerpt: from such employer ... equals or exceeds $200
  versions:
    - effective_from: '1990-01-01'
      formula: '200'

eligible_educator_minimum_school_hours

Parameter

source: 26 USC 62(d)(1)(A)

- name: eligible_educator_minimum_school_hours
  kind: parameter
  dtype: Count
  source: 26 USC 62(d)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/62
            excerpt: for at least 900 hours during a school year
  versions:
    - effective_from: '1990-01-01'
      formula: '900'

eligible_educator_expense_base_cap

Parameter

source: 26 USC 62(a)(2)(D), 26 USC 62(d)(3)

- name: eligible_educator_expense_base_cap
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 62(a)(2)(D), 26 USC 62(d)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/62
            excerpt: expenses, not in excess of $250
  versions:
    - effective_from: '1990-01-01'
      formula: '250'

eligible_educator_expense_cap_rounding_multiple

Parameter

source: 26 USC 62(d)(3)

- name: eligible_educator_expense_cap_rounding_multiple
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 62(d)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/62
            excerpt: rounded to the nearest multiple of $50
  versions:
    - effective_from: '1990-01-01'
      formula: '50'

eligible_educator

Derived

source: 26 USC 62(d)

- name: eligible_educator
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 62(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/62
            excerpt: >-
              eligible educator means ... a kindergarten through grade 12 teacher, instructor,
              counselor, principal, or aide in a school for at least 900 hours
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/62#eligible_educator_minimum_school_hours
            output: eligible_educator_minimum_school_hours
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        individual_is_kindergarten_through_grade_12_teacher_instructor_counselor_principal_or_aide
        and individual_serves_in_school
        and hours_in_school_during_school_year >= eligible_educator_minimum_school_hours

eligible_educator_expense_cap_after_inflation_adjustment

Derived

source: 26 USC 62(d)(3)

- name: eligible_educator_expense_cap_after_inflation_adjustment
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 62(d)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/62
            excerpt: >-
              $250 amount ... increased ... by the cost-of-living adjustment ... rounded to the
              nearest multiple of $50
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/62#eligible_educator_expense_base_cap
            output: eligible_educator_expense_base_cap
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/62#eligible_educator_expense_cap_rounding_multiple
            output: eligible_educator_expense_cap_rounding_multiple
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        eligible_educator_expense_base_cap
        + (
            floor(
                (
                    (eligible_educator_expense_base_cap * cost_of_living_adjustment_for_eligible_educator_expense_cap)
                    / eligible_educator_expense_cap_rounding_multiple
                )
                + (1 / 2)
            )
            * eligible_educator_expense_cap_rounding_multiple
        )

eligible_educator_expenses_allowable_above_the_line

Derived

source: 26 USC 62(a)(2)(D), 26 USC 62(d)

- name: eligible_educator_expenses_allowable_above_the_line
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 62(a)(2)(D), 26 USC 62(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/62
            excerpt: >-
              A deduction shall be allowed ... only to the extent the amount of such expenses
              exceeds the amount excludable under section 135, 529(c)(1), or 530(d)(2)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/62#eligible_educator
            output: eligible_educator
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/62#eligible_educator_expense_cap_after_inflation_adjustment
            output: eligible_educator_expense_cap_after_inflation_adjustment
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if eligible_educator: min( max(0, eligible_educator_expenses -
        education_exclusions_coordination_amount),
        eligible_educator_expense_cap_after_inflation_adjustment ) else: 0

unlawful_discrimination

Derived

source: 26 USC 62(e)

- name: unlawful_discrimination
  kind: derived
  entity: Claim
  dtype: Judgment
  period: Year
  source: 26 USC 62(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/62
            excerpt: >-
              the term “unlawful discrimination” means an act that is unlawful under any of the
              following
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        act_unlawful_under_civil_rights_act_of_1991_section_302
        or act_unlawful_under_congressional_accountability_act_listed_sections
        or act_unlawful_under_national_labor_relations_act
        or act_unlawful_under_fair_labor_standards_act
        or act_unlawful_under_age_discrimination_in_employment_act_listed_sections
        or act_unlawful_under_rehabilitation_act_listed_sections
        or act_unlawful_under_erisa_section_510
        or act_unlawful_under_title_ix_of_education_amendments
        or act_unlawful_under_employee_polygraph_protection_act
        or act_unlawful_under_worker_adjustment_and_retraining_notification_act
        or act_unlawful_under_family_and_medical_leave_act_section_105
        or act_unlawful_under_title_38_chapter_43_uniformed_services_employment_rights
        or act_unlawful_under_revised_statutes_sections_1977_1979_or_1980
        or act_unlawful_under_civil_rights_act_of_1964_listed_sections
        or act_unlawful_under_fair_housing_act_listed_sections
        or act_unlawful_under_americans_with_disabilities_act_listed_sections
        or act_unlawful_under_federal_whistleblower_protection_provision
        or act_unlawful_under_federal_state_or_local_civil_rights_or_employment_law

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 7623 (b)inferredUS Federal › Statutes › Title 26 › § 7623 › (b)