Computable law for all.
Open, machine-readable encodings of the world's rules — starting with tax and benefit policy. Cited, time-aware, and executable, so anyone can run, audit, or reform them.
- 26 USC § 24Child Tax Credit
- 26 USC § 32Earned Income Credit
- 7 USC § 2017SNAP allotment
- 26 USC § 1411Net Investment Income Tax
- 42 USC § 1382Supplemental Security Income
- 26 USC § 36BACA Premium Tax Credit
- 26 USC § 63Standard Deduction
- UKSI 2013/376 reg 22Universal Credit elements
- 26 USC § 3101OASDI payroll tax
- 26 USC § 401(k)Cash or deferred arrangements
- 20 CFR § 416.1110SSI earned-income exclusion
- 26 USC § 24Child Tax Credit
- 26 USC § 32Earned Income Credit
- 7 USC § 2017SNAP allotment
- 26 USC § 1411Net Investment Income Tax
- 42 USC § 1382Supplemental Security Income
- 26 USC § 36BACA Premium Tax Credit
- 26 USC § 63Standard Deduction
- UKSI 2013/376 reg 22Universal Credit elements
- 26 USC § 3101OASDI payroll tax
- 26 USC § 401(k)Cash or deferred arrangements
- 20 CFR § 416.1110SSI earned-income exclusion
Law for the digital era
Every benefit calculator, tax program, and policy assistant has to translate the law from human prose into something a machine can run. Most do it from scratch. Most do it differently. Most do it out of public view, making it hard to verify and harder to fix.
There is no shared layer to point at. No canonical source for what the Earned Income Tax Credit actually computes, or how the SNAP standard medical deduction should treat a 2024 medical expense in Tennessee. The text exists. The closed interpretation does too. The connection between them does not.
The Axiom Foundation publishes that layer — statute by statute, citation by citation as rules as code — in the open, free for anyone to use.
- Each system reimplements the law
- Numbers without citations
- No shared way to verify
- One source of truth
- Every value cites a statute
- Anyone can run, audit, or reform
- AI needs ground truth
- People are asking models policy questions
- There has to be an answer key
Two layers, both in the open
Source documents anyone can fetch and cite, plus the encodings that make those rules computable, time-aware, and verifiable.
The primary text, gathered and addressable
We gather national statutes, regulations, agency guidance, and state law from official sources — openly licensed, version-controlled, and addressable by citation. The primary text every encoding points back to.
- · United States Code (national statutes)
- · Code of Federal Regulations
- · IRS revenue procedures, rulings, and notices
- · State codes and tax law
Encoded so anyone can compute them
We turn the same rules into machine-readable form — every value cites a section, every clause is dated, formulas are executable. Compiles to native code; runs anywhere.
- · Cited — every value traces to a statute
- · Time-aware — effective dates on every clause
- · Composable — reform a parameter without rewriting
- · Cross-checked — for some rules, with gaps listed in public
How a statute gets encoded
An AI-driven pipeline reads a statute and encodes it section by section.
- See what is covered →The official sources in the corpus, by jurisdiction and kind.
- Explore § 2017(a) →Section 2017(a)'s rules in the app, from the statute to the allotment.
- Browse Title 7 →Title 7's encoded sections in the app: pick one and follow its rules.
- How the encoder works →How a draft is written, and the checks it must pass.
- Open a.yaml →Every value in the encoding cites the words it came from. Read the file, line by line.
- Run the rules →Put a household through the rules and get a cited answer.
- Watch the pipeline →Encoding runs, their checks and their status, as they happen.
- Build on it →The app, the API and MCP, and the libraries.
Each time the encoder applies an encoding, it leaves a signed manifest naming the source citation and the model. Disagreements are classified and published, including the ones not yet explained.
One encoding. Many places to use it.
Encode a rule once, in the open, and everyone can build on it — correctly, affordably, and in plain sight.
Calculators that audit themselves
Tax software, benefit estimators, eligibility tools — all running off the same encoding, all able to point at the statute behind any number.
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Rules a model can call
People keep asking models policy questions. Encoded rules give a model something to call for the numbers, with the legal source linked where one is recorded — useful for both training and inference.
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Reform without rewriting
Change a parameter, re-run the calculation. Compare current law against any proposed amendment without touching the surrounding rules.
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Government in plain sight
Every value cites its source. Every formula is open. Anyone can read the law, run it, and check that the answer follows.
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Doing the public-interest work
Everything we publish — code, data, and the decisions behind them — is open. Encoded law belongs in the open.