loading…

Threshold amount

3 rules

(A) In general The term “threshold amount” means $157,500 (200 percent of such amount in the case of a joint return).

(B) Inflation adjustment In the case of any taxable year beginning after 2018, the dollar amount in subparagraph (A) shall be increased by an amount equal to— (i) such dollar amount, multiplied by (ii) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting “calendar year 2017” for “calendar year 2016” in subparagraph (A)(ii) thereof. The amount of any increase under the preceding sentence shall be rounded as provided in section 1(f)(7).

in view

Whole section

Encodings · 3

threshold_amount_base26 USC § 199A (e)(2) (A) · parameter

26 USC 199A(e)(2)(A)

name: threshold_amount_base
kind: parameter
dtype: Money
unit: USD
source: 26 USC 199A(e)(2)(A)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us/statute/26/199A
          excerpt: The term “threshold amount” means $157,500
versions:
  - effective_from: '2026-01-01'
    formula: '157500'

open in graph ↗

threshold_amount_joint_multiplier26 USC § 199A (e)(2) (A) · parameter

26 USC 199A(e)(2)(A)

name: threshold_amount_joint_multiplier
kind: parameter
dtype: Decimal
source: 26 USC 199A(e)(2)(A)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us/statute/26/199A
          excerpt: 200 percent of such amount in the case of a joint return
versions:
  - effective_from: '2026-01-01'
    formula: '2'

open in graph ↗

threshold_amount26 USC § 199A (e)(2) · derived

26 USC 199A(e)(2)

name: threshold_amount
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 199A(e)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/199A
          excerpt: $157,500 (200 percent of such amount in the case of a joint return)
versions:
  - effective_from: '2026-01-01'
    formula: |-
      if filing_status == 1 or filing_status == 4:
          threshold_amount_base * threshold_amount_joint_multiplier
      else:
          threshold_amount_base

open in graph ↗

▸rulespec code

Shown source

statutes/26/199A.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/199A; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

qbi_deduction_rate

Parameter

source: 26 USC 199A(a)(2), (b)(1)(B), (b)(2)(A)

- name: qbi_deduction_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 199A(a)(2), (b)(1)(B), (b)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/199A
            excerpt: 20 percent
  versions:
    - effective_from: '2026-01-01'
      formula: '0.20'

wage_limit_rate

Parameter

source: 26 USC 199A(b)(2)(B)(i)

- name: wage_limit_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 199A(b)(2)(B)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/199A
            excerpt: 50 percent of the W–2 wages
  versions:
    - effective_from: '2026-01-01'
      formula: '0.50'

alternate_wage_limit_rate

Parameter

source: 26 USC 199A(b)(2)(B)(ii)

- name: alternate_wage_limit_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 199A(b)(2)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/199A
            excerpt: 25 percent of the W–2 wages
  versions:
    - effective_from: '2026-01-01'
      formula: '0.25'

qualified_property_limit_rate

Parameter

source: 26 USC 199A(b)(2)(B)(ii)

- name: qualified_property_limit_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 199A(b)(2)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/199A
            excerpt: >-
              2.5 percent of the unadjusted basis immediately after acquisition of all qualified
              property
  versions:
    - effective_from: '2026-01-01'
      formula: '0.025'

qbi_phasein_range_other

Parameter

source: 26 USC 199A(b)(3)(B)(i)(I), (b)(3)(B)(ii)(II)

- name: qbi_phasein_range_other
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 199A(b)(3)(B)(i)(I), (b)(3)(B)(ii)(II)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/199A
            excerpt: threshold amount plus $75,000
  versions:
    - effective_from: '2026-01-01'
      formula: '75000'

qbi_phasein_range_joint

Parameter

source: 26 USC 199A(b)(3)(B)(i)(I), (b)(3)(B)(ii)(II)

- name: qbi_phasein_range_joint
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 199A(b)(3)(B)(i)(I), (b)(3)(B)(ii)(II)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/199A
            excerpt: $150,000 in the case of a joint return
  versions:
    - effective_from: '2026-01-01'
      formula: '150000'