Adjustments

(A) No adjustment in 2018 The tables contained in paragraph (2) shall apply without adjustment for taxable years beginning after December 31, 2017 , and before January 1, 2019 .

(B) Subsequent years For taxable years beginning after December 31, 2018 , the Secretary shall prescribe tables which shall apply in lieu of the tables contained in paragraph (2) in the same manner as under paragraphs (1) and (2) of subsection (f) (applied without regard to clauses (i) and (ii) of subsection (f)(2)(A)), except that in prescribing such tables— (i) solely for purposes of determining the dollar amounts at which any rate bracket higher than 12 percent ends and at which any rate bracket higher than 22 percent begins, subsection (f)(3) shall be applied by substituting “calendar year 2017” for “calendar year 2016” in subparagraph (A)(ii) thereof, (ii) subsection (f)(7)(B) shall apply to any unmarried individual other than a surviving spouse or head of household, and (iii) subsection (f)(8) shall not apply.

in view

Whole section

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Shown source

statutes/26/1/j.yaml

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Rules

ordinary_taxable_income

Derived

source: 26 USC 1(h)(1)(A), 1(j)(2)-(3)

- name: ordinary_taxable_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 1(h)(1)(A), 1(j)(2)-(3)
  versions:
    - effective_from: '2026-01-01'
      formula: max(0, taxable_income - capital_gains_excluded_from_taxable_income)

income_tax_main_rates

Derived

source: 26 USC 1(h)(1)(A), 1(j)(2)-(3)

- name: income_tax_main_rates
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 1(h)(1)(A), 1(j)(2)-(3)
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        (
            income_tax_bracket_1_rate
            * min(ordinary_taxable_income, income_tax_bracket_1_threshold)
        )
        + (
            income_tax_bracket_2_rate
            * max(
                0,
                min(ordinary_taxable_income, income_tax_bracket_2_threshold)
                - income_tax_bracket_1_threshold
            )
        )
        + (
            income_tax_bracket_3_rate
            * max(
                0,
                min(ordinary_taxable_income, income_tax_bracket_3_threshold)
                - income_tax_bracket_2_threshold
            )
        )
        + (
            income_tax_bracket_4_rate
            * max(
                0,
                min(ordinary_taxable_income, income_tax_bracket_4_threshold)
                - income_tax_bracket_3_threshold
            )
        )
        + (
            income_tax_bracket_5_rate
            * max(
                0,
                min(ordinary_taxable_income, income_tax_bracket_5_threshold)
                - income_tax_bracket_4_threshold
            )
        )
        + (
            income_tax_bracket_6_rate
            * max(
                0,
                min(ordinary_taxable_income, income_tax_bracket_6_threshold)
                - income_tax_bracket_5_threshold
            )
        )
        + (
            income_tax_bracket_7_rate
            * max(0, ordinary_taxable_income - income_tax_bracket_6_threshold)
        )

regular_tax_before_credits

Derived

source: 26 USC 1(h), 1(j), and 55(c)

- name: regular_tax_before_credits
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 1(h), 1(j), and 55(c)
  versions:
    - effective_from: '2026-01-01'
      formula: income_tax_main_rates

loading…

Adjustments

Official source

(A) No adjustment in 2018 The tables contained in paragraph (2) shall apply without adjustment for taxable years beginning after December 31, 2017 , and before January 1, 2019 .

in view

Whole section

▸rulespec code

Shown source

statutes/26/1/j.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/1/j; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

ordinary_taxable_income

Derived

source: 26 USC 1(h)(1)(A), 1(j)(2)-(3)

- name: ordinary_taxable_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 1(h)(1)(A), 1(j)(2)-(3)
  versions:
    - effective_from: '2026-01-01'
      formula: max(0, taxable_income - capital_gains_excluded_from_taxable_income)

income_tax_main_rates

Derived

source: 26 USC 1(h)(1)(A), 1(j)(2)-(3)

- name: income_tax_main_rates
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 1(h)(1)(A), 1(j)(2)-(3)
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        (
            income_tax_bracket_1_rate
            * min(ordinary_taxable_income, income_tax_bracket_1_threshold)
        )
        + (
            income_tax_bracket_2_rate
            * max(
                0,
                min(ordinary_taxable_income, income_tax_bracket_2_threshold)
                - income_tax_bracket_1_threshold
            )
        )
        + (
            income_tax_bracket_3_rate
            * max(
                0,
                min(ordinary_taxable_income, income_tax_bracket_3_threshold)
                - income_tax_bracket_2_threshold
            )
        )
        + (
            income_tax_bracket_4_rate
            * max(
                0,
                min(ordinary_taxable_income, income_tax_bracket_4_threshold)
                - income_tax_bracket_3_threshold
            )
        )
        + (
            income_tax_bracket_5_rate
            * max(
                0,
                min(ordinary_taxable_income, income_tax_bracket_5_threshold)
                - income_tax_bracket_4_threshold
            )
        )
        + (
            income_tax_bracket_6_rate
            * max(
                0,
                min(ordinary_taxable_income, income_tax_bracket_6_threshold)
                - income_tax_bracket_5_threshold
            )
        )
        + (
            income_tax_bracket_7_rate
            * max(0, ordinary_taxable_income - income_tax_bracket_6_threshold)
        )

regular_tax_before_credits

Derived

source: 26 USC 1(h), 1(j), and 55(c)

- name: regular_tax_before_credits
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 1(h), 1(j), and 55(c)
  versions:
    - effective_from: '2026-01-01'
      formula: income_tax_main_rates