us/statute/42/1382b/a/17

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any amount received by such individual (or such spouse) which is excluded from income under section 1382a(b)(26) of this title (relating to compensation for participation in a clinical trial involving research and testing of treatments for a rare disease or condition).

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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

▸citations (1)

References

This rule cites 1 other rule.

42 USC § 1382a (b)(26)inferredUS Federal › Statutes › Title 42 › § 1382a › (b)(26)

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us/statute/42/1382b/a/17 · Axiom

Official source

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Whole section

▸rulespec code

Shown source

statutes/42/1382b/a.yaml

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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

▸citations (1)

References

This rule cites 1 other rule.

42 USC § 1382a (b)(26)inferredUS Federal › Statutes › Title 42 › § 1382a › (b)(26)