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Earned income deduction

3 rulesVerified · PolicyEngine1 case

(A) “Earned income” defined In this paragraph, the term “earned income” does not include— (i) income excluded by subsection (d); or (ii) any portion of income earned under a work supplementation or support program, as defined under section 2025(b) of this title , that is attributable to public assistance.

(B) Deduction Except as provided in subparagraph (C), a household with earned income shall be allowed a deduction of 20 percent of all earned income to compensate for taxes, other mandatory deductions from salary, and work expenses.

(C) Exception The deduction described in subparagraph (B) shall not be allowed with respect to determining an overissuance due to the failure of a household to report earned income in a timely manner.

in view

Whole section

Encodings · 3

snap_earned_income_subject_to_deduction7 USC § 2014 (e)(2) · derived

7 USC 2014(e)(2)

name: snap_earned_income_subject_to_deduction
kind: derived
entity: Household
dtype: Money
period: Month
unit: USD
source: 7 USC 2014(e)(2)
versions:
  - effective_from: '2008-10-01'
    formula: max(0, snap_countable_earned_income - work_supplementation_earned_income)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/7/2014
          span: 7 USC 2014(e)(2)

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snap_earned_income_deduction7 USC § 2014 (e)(2) · derived

7 USC 2014(e)(2)

name: snap_earned_income_deduction
kind: derived
entity: Household
dtype: Money
period: Month
unit: USD
source: 7 USC 2014(e)(2)
versions:
  - effective_from: '2008-10-01'
    formula: >-
      snap_earned_income_subject_to_deduction *
      snap_earned_income_deduction_rate
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/7/2014
          span: 7 USC 2014(e)(2)

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snap_earned_income_deduction_rate7 USC § 2014 (e)(2) (B) · parameter

7 USC 2014(e)(2)(B)

name: snap_earned_income_deduction_rate
kind: parameter
dtype: Rate
source: 7 USC 2014(e)(2)(B)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us/statute/7/2014
          excerpt: 20 percent of all earned income
versions:
  - effective_from: '2008-10-01'
    formula: '0.20'

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▸rulespec code

Shown source

statutes/7/2014/e/2

Displaying the canonical repository encoding.

View on GitHub

Rules

snap_earned_income_subject_to_deduction

Derived

source: 7 USC 2014(e)(2)

- name: snap_earned_income_subject_to_deduction
  kind: derived
  entity: Household
  dtype: Money
  period: Month
  unit: USD
  source: 7 USC 2014(e)(2)
  versions:
    - effective_from: '2008-10-01'
      formula: max(0, snap_countable_earned_income - work_supplementation_earned_income)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/7/2014
            span: 7 USC 2014(e)(2)

snap_earned_income_deduction

Derived

source: 7 USC 2014(e)(2)

- name: snap_earned_income_deduction
  kind: derived
  entity: Household
  dtype: Money
  period: Month
  unit: USD
  source: 7 USC 2014(e)(2)
  versions:
    - effective_from: '2008-10-01'
      formula: snap_earned_income_subject_to_deduction * snap_earned_income_deduction_rate
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/7/2014
            span: 7 USC 2014(e)(2)

snap_earned_income_deduction_rate

Parameter(B) in text ↖

source: 7 USC 2014(e)(2)(B)

- name: snap_earned_income_deduction_rate
  kind: parameter
  dtype: Rate
  source: 7 USC 2014(e)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/7/2014
            excerpt: 20 percent of all earned income
  versions:
    - effective_from: '2008-10-01'
      formula: '0.20'

▸citations (1)

References

This rule cites 1 other rule.

7 USC § 2025 (b)inferredUS Federal › Statutes › Title 7 › § 2025 › (b)

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us/statute/7/2014/e/2 — Earned income deduction · Axiom

Earned income deduction

3 rulesVerified · PolicyEngine1 case

Official source

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in view

Whole section

Encodings · 3

snap_earned_income_subject_to_deduction7 USC § 2014 (e)(2) · derived

7 USC 2014(e)(2)

name: snap_earned_income_subject_to_deduction
kind: derived
entity: Household
dtype: Money
period: Month
unit: USD
source: 7 USC 2014(e)(2)
versions:
  - effective_from: '2008-10-01'
    formula: max(0, snap_countable_earned_income - work_supplementation_earned_income)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/7/2014
          span: 7 USC 2014(e)(2)

open in graph ↗

snap_earned_income_deduction7 USC § 2014 (e)(2) · derived

7 USC 2014(e)(2)

name: snap_earned_income_deduction
kind: derived
entity: Household
dtype: Money
period: Month
unit: USD
source: 7 USC 2014(e)(2)
versions:
  - effective_from: '2008-10-01'
    formula: >-
      snap_earned_income_subject_to_deduction *
      snap_earned_income_deduction_rate
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/7/2014
          span: 7 USC 2014(e)(2)

open in graph ↗

snap_earned_income_deduction_rate7 USC § 2014 (e)(2) (B) · parameter

7 USC 2014(e)(2)(B)

name: snap_earned_income_deduction_rate
kind: parameter
dtype: Rate
source: 7 USC 2014(e)(2)(B)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us/statute/7/2014
          excerpt: 20 percent of all earned income
versions:
  - effective_from: '2008-10-01'
    formula: '0.20'

open in graph ↗

▸rulespec code

Shown source

statutes/7/2014/e/2

Displaying the canonical repository encoding.

View on GitHub

Rules

snap_earned_income_subject_to_deduction

Derived

source: 7 USC 2014(e)(2)

- name: snap_earned_income_subject_to_deduction
  kind: derived
  entity: Household
  dtype: Money
  period: Month
  unit: USD
  source: 7 USC 2014(e)(2)
  versions:
    - effective_from: '2008-10-01'
      formula: max(0, snap_countable_earned_income - work_supplementation_earned_income)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/7/2014
            span: 7 USC 2014(e)(2)

snap_earned_income_deduction

Derived

source: 7 USC 2014(e)(2)

- name: snap_earned_income_deduction
  kind: derived
  entity: Household
  dtype: Money
  period: Month
  unit: USD
  source: 7 USC 2014(e)(2)
  versions:
    - effective_from: '2008-10-01'
      formula: snap_earned_income_subject_to_deduction * snap_earned_income_deduction_rate
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/7/2014
            span: 7 USC 2014(e)(2)

snap_earned_income_deduction_rate

Parameter(B) in text ↖

source: 7 USC 2014(e)(2)(B)

- name: snap_earned_income_deduction_rate
  kind: parameter
  dtype: Rate
  source: 7 USC 2014(e)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/7/2014
            excerpt: 20 percent of all earned income
  versions:
    - effective_from: '2008-10-01'
      formula: '0.20'

▸citations (1)

References

This rule cites 1 other rule.

7 USC § 2025 (b)inferredUS Federal › Statutes › Title 7 › § 2025 › (b)