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us-ma/statute/62/3/block-1 — Section 3 · Axiom

Section 3

Official source

General Laws

Part I ADMINISTRATION OF THE GOVERNMENT

Title IX TAXATION

Chapter 62 TAXATION OF INCOMES

Section 3 Taxable income: adjusted gross income less deductions and exemptions

in view

Whole section

▸rulespec code

Shown source

statutes/62/3.yaml

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This encoding covers the parent provision us-ma/statute/62/3; no dedicated encoding exists for this exact provision yet.

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Rules

single_or_separate_personal_exemption_base

Parameter

source: 3(b)

- name: single_or_separate_personal_exemption_base
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 3(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ma/statute/62/3
            excerpt: a personal exemption of $3,300
  versions:
    - effective_from: '2002-01-01'
      formula: '3300'

single_or_separate_personal_exemption_increase

Parameter

source: 3(b)(1)(A)

- name: single_or_separate_personal_exemption_increase
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 3(b)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ma/statute/62/3
            excerpt: the exemption in the previous year plus $275
  versions:
    - effective_from: '2004-01-01'
      formula: '275'

single_or_separate_personal_exemption_cap

Parameter

source: 3(b)(1)(A)

- name: single_or_separate_personal_exemption_cap
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 3(b)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ma/statute/62/3
            excerpt: The personal exemption shall not exceed $4,400.
  versions:
    - effective_from: '2004-01-01'
      formula: '4400'

head_of_household_personal_exemption_base

Parameter

source: 3(b)(1A)(A)

- name: head_of_household_personal_exemption_base
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 3(b)(1A)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ma/statute/62/3
            excerpt: a personal exemption of $5,100
  versions:
    - effective_from: '2002-01-01'
      formula: '5100'

head_of_household_personal_exemption_increase

Parameter

source: 3(b)(1A)(A)

- name: head_of_household_personal_exemption_increase
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 3(b)(1A)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ma/statute/62/3
            excerpt: the exemption in the previous year plus $425
  versions:
    - effective_from: '2004-01-01'
      formula: '425'

head_of_household_personal_exemption_cap

Parameter

source: 3(b)(1A)(A)

- name: head_of_household_personal_exemption_cap
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 3(b)(1A)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ma/statute/62/3
            excerpt: The personal exemption shall not exceed $6,800.
  versions:
    - effective_from: '2004-01-01'
      formula: '6800'

joint_return_personal_exemption_base

Parameter

source: 3(b)(2)(A)

- name: joint_return_personal_exemption_base
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 3(b)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ma/statute/62/3
            excerpt: a personal exemption of $6,600
  versions:
    - effective_from: '2002-01-01'
      formula: '6600'

joint_return_personal_exemption_increase

Parameter

source: 3(b)(2)(A)

- name: joint_return_personal_exemption_increase
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 3(b)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ma/statute/62/3
            excerpt: the exemption in the previous year plus $550
  versions:
    - effective_from: '2004-01-01'
      formula: '550'

joint_return_personal_exemption_cap

Parameter

source: 3(b)(2)(A)

- name: joint_return_personal_exemption_cap
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 3(b)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ma/statute/62/3
            excerpt: The personal exemption shall not exceed $8,800.
  versions:
    - effective_from: '2004-01-01'
      formula: '8800'

blindness_additional_exemption

Parameter

source: 3(b)(1)(B), 3(b)(1A)(B), 3(b)(2)(B)

- name: blindness_additional_exemption
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 3(b)(1)(B), 3(b)(1A)(B), 3(b)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ma/statute/62/3
            excerpt: an additional exemption of two thousand two hundred dollars
  versions:
    - effective_from: '0001-01-01'
      formula: '2200'

age_sixty_five_additional_exemption

Parameter

source: 3(b)(1)(C), 3(b)(1A)(C), 3(b)(2)(C)

- name: age_sixty_five_additional_exemption
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 3(b)(1)(C), 3(b)(1A)(C), 3(b)(2)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ma/statute/62/3
            excerpt: an additional exemption of seven hundred dollars
  versions:
    - effective_from: '0001-01-01'
      formula: '700'

dependent_exemption

Parameter

source: 3(b)(3)

- name: dependent_exemption
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 3(b)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ma/statute/62/3
            excerpt: An exemption of one thousand dollars
  versions:
    - effective_from: '0001-01-01'
      formula: '1000'

loading…

Section 3

Official source

General Laws

Part I ADMINISTRATION OF THE GOVERNMENT

Title IX TAXATION

Chapter 62 TAXATION OF INCOMES

Section 3 Taxable income: adjusted gross income less deductions and exemptions

in view

Whole section

▸rulespec code

Shown source

statutes/62/3.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us-ma/statute/62/3; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

single_or_separate_personal_exemption_base

Parameter

source: 3(b)

- name: single_or_separate_personal_exemption_base
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 3(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ma/statute/62/3
            excerpt: a personal exemption of $3,300
  versions:
    - effective_from: '2002-01-01'
      formula: '3300'

single_or_separate_personal_exemption_increase

Parameter

source: 3(b)(1)(A)

- name: single_or_separate_personal_exemption_increase
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 3(b)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ma/statute/62/3
            excerpt: the exemption in the previous year plus $275
  versions:
    - effective_from: '2004-01-01'
      formula: '275'

single_or_separate_personal_exemption_cap

Parameter

source: 3(b)(1)(A)

- name: single_or_separate_personal_exemption_cap
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 3(b)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ma/statute/62/3
            excerpt: The personal exemption shall not exceed $4,400.
  versions:
    - effective_from: '2004-01-01'
      formula: '4400'

head_of_household_personal_exemption_base

Parameter

source: 3(b)(1A)(A)

- name: head_of_household_personal_exemption_base
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 3(b)(1A)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ma/statute/62/3
            excerpt: a personal exemption of $5,100
  versions:
    - effective_from: '2002-01-01'
      formula: '5100'

head_of_household_personal_exemption_increase

Parameter

source: 3(b)(1A)(A)

- name: head_of_household_personal_exemption_increase
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 3(b)(1A)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ma/statute/62/3
            excerpt: the exemption in the previous year plus $425
  versions:
    - effective_from: '2004-01-01'
      formula: '425'

head_of_household_personal_exemption_cap

Parameter

source: 3(b)(1A)(A)

- name: head_of_household_personal_exemption_cap
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 3(b)(1A)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ma/statute/62/3
            excerpt: The personal exemption shall not exceed $6,800.
  versions:
    - effective_from: '2004-01-01'
      formula: '6800'

joint_return_personal_exemption_base

Parameter

source: 3(b)(2)(A)

- name: joint_return_personal_exemption_base
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 3(b)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ma/statute/62/3
            excerpt: a personal exemption of $6,600
  versions:
    - effective_from: '2002-01-01'
      formula: '6600'

joint_return_personal_exemption_increase

Parameter

source: 3(b)(2)(A)

- name: joint_return_personal_exemption_increase
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 3(b)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ma/statute/62/3
            excerpt: the exemption in the previous year plus $550
  versions:
    - effective_from: '2004-01-01'
      formula: '550'

joint_return_personal_exemption_cap

Parameter

source: 3(b)(2)(A)

- name: joint_return_personal_exemption_cap
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 3(b)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ma/statute/62/3
            excerpt: The personal exemption shall not exceed $8,800.
  versions:
    - effective_from: '2004-01-01'
      formula: '8800'

blindness_additional_exemption

Parameter

source: 3(b)(1)(B), 3(b)(1A)(B), 3(b)(2)(B)

- name: blindness_additional_exemption
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 3(b)(1)(B), 3(b)(1A)(B), 3(b)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ma/statute/62/3
            excerpt: an additional exemption of two thousand two hundred dollars
  versions:
    - effective_from: '0001-01-01'
      formula: '2200'

age_sixty_five_additional_exemption

Parameter

source: 3(b)(1)(C), 3(b)(1A)(C), 3(b)(2)(C)

- name: age_sixty_five_additional_exemption
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 3(b)(1)(C), 3(b)(1A)(C), 3(b)(2)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ma/statute/62/3
            excerpt: an additional exemption of seven hundred dollars
  versions:
    - effective_from: '0001-01-01'
      formula: '700'

dependent_exemption

Parameter

source: 3(b)(3)

- name: dependent_exemption
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 3(b)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ma/statute/62/3
            excerpt: An exemption of one thousand dollars
  versions:
    - effective_from: '0001-01-01'
      formula: '1000'