us/statute/42/1382b/a/11

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for the 9-month period beginning after the month in which received—

(A) notwithstanding section 203 of the Economic Growth and Tax Relief Reconciliation Act of 2001, any refund of Federal income taxes made to such individual (or such spouse) under section 24 of the Internal Revenue Code of 1986 (relating to child tax credit) by reason of subsection (d) thereof; and

(B) any refund of Federal income taxes made to such individual (or such spouse) by reason of section 32 of the Internal Revenue Code of 1986 (relating to earned income tax credit), and any payment made to such individual (or such spouse) by an employer under section 3507 of such Code (relating to advance payment of earned income credit);

in view

Whole section

▸rulespec code

Shown source

statutes/42/1382b/a.yaml

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Rules

alaska_native_stock_inalienability_exclusion_period_years

Parameter

source: 42 U.S.C. 1382b(a)(5)

- name: alaska_native_stock_inalienability_exclusion_period_years
  kind: parameter
  dtype: Count
  source: 42 U.S.C. 1382b(a)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/42/1382b/a
            excerpt: during the period of twenty years in which such stock is inalienable
  versions:
    - effective_from: '1974-01-01'
      formula: '20'

assistance_resource_exclusion_period_months

Parameter

source: 42 U.S.C. 1382b(a)(6)

- name: assistance_resource_exclusion_period_months
  kind: parameter
  dtype: Count
  source: 42 U.S.C. 1382b(a)(6)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/42/1382b/a
            excerpt: for the 9-month period beginning on the date such funds are received
  versions:
    - effective_from: '1974-01-01'
      formula: '9'

prior_underpayment_resource_exclusion_period_months

Parameter

source: 42 U.S.C. 1382b(a)(7)

- name: prior_underpayment_resource_exclusion_period_months
  kind: parameter
  dtype: Count
  source: 42 U.S.C. 1382b(a)(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/42/1382b/a
            excerpt: limited to the first 9 months following the month in which such amount is received
  versions:
    - effective_from: '1974-01-01'
      formula: '9'

post_receipt_resource_exclusion_period_months

Parameter

source: 42 U.S.C. 1382b(a)(9), (10), (11), (14), and (15)

- name: post_receipt_resource_exclusion_period_months
  kind: parameter
  dtype: Count
  source: 42 U.S.C. 1382b(a)(9), (10), (11), (14), and (15)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/42/1382b/a
            excerpt: for the 9-month period beginning after the month in which received
  versions:
    - effective_from: '1974-01-01'
      formula: '9'

qualifying_gift_child_age_ceiling_years

Parameter

source: 42 U.S.C. 1382b(a)(13)

- name: qualifying_gift_child_age_ceiling_years
  kind: parameter
  dtype: Count
  source: 42 U.S.C. 1382b(a)(13)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/42/1382b/a
            excerpt: an individual who has not attained 18 years of age
  versions:
    - effective_from: '1974-01-01'
      formula: '18'

annual_cash_gift_resource_exclusion_cap

Parameter

source: 42 U.S.C. 1382b(a)(13)(B)

- name: annual_cash_gift_resource_exclusion_cap
  kind: parameter
  dtype: Money
  unit: USD
  source: 42 U.S.C. 1382b(a)(13)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/42/1382b/a
            excerpt: does not exceed $2,000
  versions:
    - effective_from: '1974-01-01'
      formula: '2000'

life_insurance_face_value_disregard_threshold

Parameter

source: 42 U.S.C. 1382b(a), final sentence

- name: life_insurance_face_value_disregard_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 42 U.S.C. 1382b(a), final sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/42/1382b/a
            excerpt: if the total face value of all life insurance policies on any person is $1,500 or less
  versions:
    - effective_from: '1974-01-01'
      formula: '1500'

life_insurance_policy_counted_resource_value

Derived

source: 42 U.S.C. 1382b(a), final sentence

- name: life_insurance_policy_counted_resource_value
  kind: derived
  entity: Asset
  dtype: Money
  period: Month
  unit: USD
  source: 42 U.S.C. 1382b(a), final sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/42/1382b/a
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/42/1382b/a#life_insurance_face_value_disregard_threshold
            output: life_insurance_face_value_disregard_threshold
            hash: sha256:local
  versions:
    - effective_from: '1974-01-01'
      formula: >-
        if total_face_value_of_all_life_insurance_policies_on_same_person <=
        life_insurance_face_value_disregard_threshold: 0 else: cash_surrender_value

qualifying_cash_gift_excluded_resource_amount

Derived

source: 42 U.S.C. 1382b(a)(13)(B)

- name: qualifying_cash_gift_excluded_resource_amount
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 42 U.S.C. 1382b(a)(13)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/42/1382b/a
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/42/1382b/a#qualifying_gift_child_age_ceiling_years
            output: qualifying_gift_child_age_ceiling_years
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/42/1382b/a#annual_cash_gift_resource_exclusion_cap
            output: annual_cash_gift_resource_exclusion_cap
            hash: sha256:local
  versions:
    - effective_from: '1974-01-01'
      formula: >-
        if individual_age_years < qualifying_gift_child_age_ceiling_years and
        individual_has_life_threatening_condition and
        gift_from_organization_described_in_section_501_c_3_exempt_under_section_501_a and
        gift_is_cash: min(cash_gift_amount, annual_cash_gift_resource_exclusion_cap) else: 0

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us/statute/42/1382b/a/11 · Axiom

Official source

for the 9-month period beginning after the month in which received—

in view

Whole section

▸rulespec code

Shown source

statutes/42/1382b/a.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/42/1382b/a; no dedicated encoding exists for this exact provision yet.

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Rules

alaska_native_stock_inalienability_exclusion_period_years

Parameter

source: 42 U.S.C. 1382b(a)(5)

- name: alaska_native_stock_inalienability_exclusion_period_years
  kind: parameter
  dtype: Count
  source: 42 U.S.C. 1382b(a)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/42/1382b/a
            excerpt: during the period of twenty years in which such stock is inalienable
  versions:
    - effective_from: '1974-01-01'
      formula: '20'

assistance_resource_exclusion_period_months

Parameter

source: 42 U.S.C. 1382b(a)(6)

- name: assistance_resource_exclusion_period_months
  kind: parameter
  dtype: Count
  source: 42 U.S.C. 1382b(a)(6)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/42/1382b/a
            excerpt: for the 9-month period beginning on the date such funds are received
  versions:
    - effective_from: '1974-01-01'
      formula: '9'

prior_underpayment_resource_exclusion_period_months

Parameter

source: 42 U.S.C. 1382b(a)(7)

- name: prior_underpayment_resource_exclusion_period_months
  kind: parameter
  dtype: Count
  source: 42 U.S.C. 1382b(a)(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/42/1382b/a
            excerpt: limited to the first 9 months following the month in which such amount is received
  versions:
    - effective_from: '1974-01-01'
      formula: '9'

post_receipt_resource_exclusion_period_months

Parameter

source: 42 U.S.C. 1382b(a)(9), (10), (11), (14), and (15)

- name: post_receipt_resource_exclusion_period_months
  kind: parameter
  dtype: Count
  source: 42 U.S.C. 1382b(a)(9), (10), (11), (14), and (15)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/42/1382b/a
            excerpt: for the 9-month period beginning after the month in which received
  versions:
    - effective_from: '1974-01-01'
      formula: '9'

qualifying_gift_child_age_ceiling_years

Parameter

source: 42 U.S.C. 1382b(a)(13)

- name: qualifying_gift_child_age_ceiling_years
  kind: parameter
  dtype: Count
  source: 42 U.S.C. 1382b(a)(13)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/42/1382b/a
            excerpt: an individual who has not attained 18 years of age
  versions:
    - effective_from: '1974-01-01'
      formula: '18'

annual_cash_gift_resource_exclusion_cap

Parameter

source: 42 U.S.C. 1382b(a)(13)(B)

- name: annual_cash_gift_resource_exclusion_cap
  kind: parameter
  dtype: Money
  unit: USD
  source: 42 U.S.C. 1382b(a)(13)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/42/1382b/a
            excerpt: does not exceed $2,000
  versions:
    - effective_from: '1974-01-01'
      formula: '2000'

life_insurance_face_value_disregard_threshold

Parameter

source: 42 U.S.C. 1382b(a), final sentence

- name: life_insurance_face_value_disregard_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 42 U.S.C. 1382b(a), final sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/42/1382b/a
            excerpt: if the total face value of all life insurance policies on any person is $1,500 or less
  versions:
    - effective_from: '1974-01-01'
      formula: '1500'

life_insurance_policy_counted_resource_value

Derived

source: 42 U.S.C. 1382b(a), final sentence

- name: life_insurance_policy_counted_resource_value
  kind: derived
  entity: Asset
  dtype: Money
  period: Month
  unit: USD
  source: 42 U.S.C. 1382b(a), final sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/42/1382b/a
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/42/1382b/a#life_insurance_face_value_disregard_threshold
            output: life_insurance_face_value_disregard_threshold
            hash: sha256:local
  versions:
    - effective_from: '1974-01-01'
      formula: >-
        if total_face_value_of_all_life_insurance_policies_on_same_person <=
        life_insurance_face_value_disregard_threshold: 0 else: cash_surrender_value

qualifying_cash_gift_excluded_resource_amount

Derived

source: 42 U.S.C. 1382b(a)(13)(B)

- name: qualifying_cash_gift_excluded_resource_amount
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 42 U.S.C. 1382b(a)(13)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/42/1382b/a
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/42/1382b/a#qualifying_gift_child_age_ceiling_years
            output: qualifying_gift_child_age_ceiling_years
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/42/1382b/a#annual_cash_gift_resource_exclusion_cap
            output: annual_cash_gift_resource_exclusion_cap
            hash: sha256:local
  versions:
    - effective_from: '1974-01-01'
      formula: >-
        if individual_age_years < qualifying_gift_child_age_ceiling_years and
        individual_has_life_threatening_condition and
        gift_from_organization_described_in_section_501_c_3_exempt_under_section_501_a and
        gift_is_cash: min(cash_gift_amount, annual_cash_gift_resource_exclusion_cap) else: 0