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us/statute/26/22/c/3 — Reduction · Axiom

Reduction

3 rules

(A) In general The reduction under this paragraph is an amount equal to the sum of the amounts received by the individual (or, in the case of a joint return, by either spouse) as a pension or annuity or as a disability benefit— (i) which is excluded from gross income and payable under— (I) title II of the Social Security Act, (II) the Railroad Retirement Act of 1974, or (III) a law administered by the Department of Veterans Affairs, or (ii) which is excluded from gross income under any provision of law not contained in this title. No reduction shall be made under clause (i)(III) for any amount described in section 104(a)(4).

(B) Treatment of certain workmen’s compensation benefits For purposes of subparagraph (A), any amount treated as a social security benefit under section 86(d)(3) shall be treated as a disability benefit received under title II of the Social Security Act.

in view

Whole section

Encodings · 3

section_22_service_injury_payment_exclusion26 USC § 22 (c)(3) (A) · derived

26 USC 22(c)(3)(A), cross-reference to 26 USC 104(a)(4)

name: section_22_service_injury_payment_exclusion
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 22(c)(3)(A), cross-reference to 26 USC 104(a)(4)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/22
          excerpt: section 22 amount or credit for the taxable year
versions:
  - effective_from: '2026-01-01'
    formula: sum(section_22_payment_of_tax_unit.service_injury_pension_excluded_amount)

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section_22_nontaxable_pension_benefit_reduction26 USC § 22 (c)(3) · derived

26 USC 22(c)(3)

name: section_22_nontaxable_pension_benefit_reduction
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 22(c)(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/22
          excerpt: section 22 amount or credit for the taxable year
versions:
  - effective_from: '2026-01-01'
    formula: |-
      max(
          0,
          social_security_title_ii_benefits_excluded_from_gross_income
          + railroad_retirement_act_benefits_excluded_from_gross_income
          + veterans_affairs_pension_annuity_or_disability_benefits_excluded_from_gross_income
          + other_non_title_pension_annuity_or_disability_benefits_excluded_from_gross_income
          + workers_compensation_treated_as_social_security_benefit
          - section_22_service_injury_payment_exclusion
      )

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section_22_amount_after_benefit_reduction26 USC § 22 (c)(3) · derived

26 USC 22(c)(1), 22(c)(3)

name: section_22_amount_after_benefit_reduction
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 22(c)(1), 22(c)(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/22
          excerpt: section 22 amount or credit for the taxable year
versions:
  - effective_from: '2026-01-01'
    formula: >-
      max(0, section_22_initial_amount -
      section_22_nontaxable_pension_benefit_reduction)

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▸rulespec code

Shown source

statutes/26/22.yaml

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Rules

Data relation taxpayer_or_spouse_of_tax_unit

#taxpayer_or_spouse_of_tax_unit

Data Relation

predicate: taxpayer_or_spouse_of_tax_unit
arity: 2

- name: taxpayer_or_spouse_of_tax_unit
  kind: data_relation
  data_relation:
    predicate: taxpayer_or_spouse_of_tax_unit
    arity: 2
    arguments:
      - TaxUnit
      - Person

Data relation section_22_payment_of_tax_unit

#section_22_payment_of_tax_unit

Data Relation

predicate: section_22_payment_of_tax_unit
arity: 2

- name: section_22_payment_of_tax_unit
  kind: data_relation
  data_relation:
    predicate: section_22_payment_of_tax_unit
    arity: 2
    arguments:
      - TaxUnit
      - Payment

section_22_credit_rate

Parameter

source: 26 USC 22(a)

- name: section_22_credit_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 22(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: '0.15'

section_22_age_threshold

Parameter

source: 26 USC 22(b)(1)

- name: section_22_age_threshold
  kind: parameter
  dtype: Integer
  source: 26 USC 22(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: '65'

permanent_total_disability_minimum_duration_months

Parameter

source: 26 USC 22(e)(3)

- name: permanent_total_disability_minimum_duration_months
  kind: parameter
  dtype: Integer
  source: 26 USC 22(e)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: '12'

section_22_initial_amount_one_qualified

Parameter

source: 26 USC 22(c)(2)(A)(i)

- name: section_22_initial_amount_one_qualified
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 22(c)(2)(A)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: '5000'

section_22_initial_amount_two_qualified

Parameter

source: 26 USC 22(c)(2)(A)(ii)

- name: section_22_initial_amount_two_qualified
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 22(c)(2)(A)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: '7500'

section_22_initial_amount_separate

Parameter

source: 26 USC 22(c)(2)(A)(iii)

- name: section_22_initial_amount_separate
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 22(c)(2)(A)(iii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: '3750'

section_22_phaseout_threshold_single

Parameter

source: 26 USC 22(d)(1)

- name: section_22_phaseout_threshold_single
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 22(d)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: '7500'

section_22_phaseout_threshold_joint

Parameter

source: 26 USC 22(d)(2)

- name: section_22_phaseout_threshold_joint
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 22(d)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: '10000'

section_22_phaseout_threshold_separate

Parameter

source: 26 USC 22(d)(3)

- name: section_22_phaseout_threshold_separate
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 22(d)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: '5000'

section_22_phaseout_rate

Parameter

source: 26 USC 22(d)

- name: section_22_phaseout_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 22(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: '0.5'

section_22_aged_individual

Derived

source: 26 USC 22(b)(1)

- name: section_22_aged_individual
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 22(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/22
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/22#section_22_age_threshold
            output: section_22_age_threshold
            hash: sha256:local
  versions:
    - effective_from: '2026-01-01'
      formula: age >= section_22_age_threshold

permanently_totally_disabled

Derived

source: 26 USC 22(e)(3)

- name: permanently_totally_disabled
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 22(e)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/22
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/22#permanent_total_disability_minimum_duration_months
            output: permanent_total_disability_minimum_duration_months
            hash: sha256:local
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        unable_to_engage_substantial_gainful_activity
        and medically_determinable_impairment
        and (
            impairment_expected_to_result_in_death
            or impairment_duration_months >= permanent_total_disability_minimum_duration_months
        )
        and disability_proof_furnished

retired_on_permanent_total_disability

Derived

source: 26 USC 22(b)(2), 22(e)(3)

- name: retired_on_permanent_total_disability
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 22(b)(2), 22(e)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        retired_on_disability_before_year_end
        and permanently_totally_disabled

elderly_disabled_qualified_individual

Derived

source: 26 USC 22(b)

- name: elderly_disabled_qualified_individual
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 22(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        section_22_aged_individual
        or retired_on_permanent_total_disability

under_65_elderly_disabled_qualified_individual

Derived

source: 26 USC 22(c)(2)(B)

- name: under_65_elderly_disabled_qualified_individual
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 22(c)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        elderly_disabled_qualified_individual
        and not section_22_aged_individual

section_22_qualified_individual_count

Derived

source: 26 USC 22(b), aggregated over taxpayer and spouse

- name: section_22_qualified_individual_count
  kind: derived
  entity: TaxUnit
  dtype: Integer
  period: Year
  source: 26 USC 22(b), aggregated over taxpayer and spouse
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: count_where(taxpayer_or_spouse_of_tax_unit, elderly_disabled_qualified_individual)

section_22_aged_qualified_individual_count

Derived

source: 26 USC 22(c)(2)(B)(ii)(II), aggregated over taxpayer and spouse

- name: section_22_aged_qualified_individual_count
  kind: derived
  entity: TaxUnit
  dtype: Integer
  period: Year
  source: 26 USC 22(c)(2)(B)(ii)(II), aggregated over taxpayer and spouse
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: count_where(taxpayer_or_spouse_of_tax_unit, section_22_aged_individual)

section_22_under_65_disability_income

Derived

source: 26 USC 22(c)(2)(B)(iii), aggregated over taxpayer and spouse

- name: section_22_under_65_disability_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(c)(2)(B)(iii), aggregated over taxpayer and spouse
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: >-
        sum_where(taxpayer_or_spouse_of_tax_unit, section_22_disability_income,
        under_65_elderly_disabled_qualified_individual)

section_22_initial_amount_before_disability_cap

Derived

source: 26 USC 22(c)(2)(A)

- name: section_22_initial_amount_before_disability_cap
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(c)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if filing_status == 2:
            section_22_initial_amount_separate
        else:
            if filing_status == 1 and section_22_qualified_individual_count >= 2:
                section_22_initial_amount_two_qualified
            else:
                if section_22_qualified_individual_count >= 1:
                    section_22_initial_amount_one_qualified
                else:
                    0

section_22_initial_amount_cap

Derived

source: 26 USC 22(c)(2)(B)

- name: section_22_initial_amount_cap
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(c)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if section_22_qualified_individual_count == 0:
            0
        else:
            if section_22_aged_qualified_individual_count == section_22_qualified_individual_count:
                section_22_initial_amount_before_disability_cap
            else:
                if filing_status == 1 and section_22_qualified_individual_count >= 2 and section_22_aged_qualified_individual_count == 1:
                    section_22_initial_amount_one_qualified + section_22_under_65_disability_income
                else:
                    section_22_under_65_disability_income

section_22_initial_amount

Derived

source: 26 USC 22(c)(1), 22(c)(2)

- name: section_22_initial_amount
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(c)(1), 22(c)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: min(section_22_initial_amount_before_disability_cap, section_22_initial_amount_cap)

section_22_service_injury_payment_exclusion

Derived(A) in text ↖

source: 26 USC 22(c)(3)(A), cross-reference to 26 USC 104(a)(4)

- name: section_22_service_injury_payment_exclusion
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(c)(3)(A), cross-reference to 26 USC 104(a)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: sum(section_22_payment_of_tax_unit.service_injury_pension_excluded_amount)

section_22_nontaxable_pension_benefit_reduction

Derived

source: 26 USC 22(c)(3)

- name: section_22_nontaxable_pension_benefit_reduction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(c)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        max(
            0,
            social_security_title_ii_benefits_excluded_from_gross_income
            + railroad_retirement_act_benefits_excluded_from_gross_income
            + veterans_affairs_pension_annuity_or_disability_benefits_excluded_from_gross_income
            + other_non_title_pension_annuity_or_disability_benefits_excluded_from_gross_income
            + workers_compensation_treated_as_social_security_benefit
            - section_22_service_injury_payment_exclusion
        )

section_22_amount_after_benefit_reduction

Derived

source: 26 USC 22(c)(1), 22(c)(3)

- name: section_22_amount_after_benefit_reduction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(c)(1), 22(c)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: max(0, section_22_initial_amount - section_22_nontaxable_pension_benefit_reduction)

section_22_phaseout_threshold

Derived

source: 26 USC 22(d)

- name: section_22_phaseout_threshold
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if filing_status == 1:
            section_22_phaseout_threshold_joint
        else:
            if filing_status == 2:
                section_22_phaseout_threshold_separate
            else:
                section_22_phaseout_threshold_single

section_22_agi_phaseout_excess

Derived

source: 26 USC 22(d)

- name: section_22_agi_phaseout_excess
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: max(0, adjusted_gross_income - section_22_phaseout_threshold)

section_22_agi_phaseout_reduction

Derived

source: 26 USC 22(d)

- name: section_22_agi_phaseout_reduction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: section_22_agi_phaseout_excess * section_22_phaseout_rate

section_22_amount

Derived

source: 26 USC 22(c)(1), 22(d)

- name: section_22_amount
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(c)(1), 22(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: max(0, section_22_amount_after_benefit_reduction - section_22_agi_phaseout_reduction)

section_22_married_filing_requirement_satisfied

Derived

source: 26 USC 22(e)(1)

- name: section_22_married_filing_requirement_satisfied
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 22(e)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        not married_at_close_of_taxable_year
        or filing_status == 1
        or spouses_lived_apart_all_year

elderly_disabled_credit_eligible

Derived

source: 26 USC 22(a), 26 USC 22(e)(1), 26 USC 22(f)

- name: elderly_disabled_credit_eligible
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 22(a), 26 USC 22(e)(1), 26 USC 22(f)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        section_22_qualified_individual_count >= 1
        and section_22_married_filing_requirement_satisfied
        and not is_nonresident_alien

elderly_disabled_credit

Derived

source: 26 USC 22(a), 26 USC 22(f)

- name: elderly_disabled_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(a), 26 USC 22(f)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if elderly_disabled_credit_eligible:
            section_22_amount * section_22_credit_rate
        else:
            0

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 104 (a)(4)inferredUS Federal › Statutes › Title 26 › § 104 › (a)(4)
26 USC § 86 (d)(3)inferredUS Federal › Statutes › Title 26 › § 86 › (d)(3)

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Reduction

3 rules

Official source

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Whole section

Encodings · 3

section_22_service_injury_payment_exclusion26 USC § 22 (c)(3) (A) · derived

26 USC 22(c)(3)(A), cross-reference to 26 USC 104(a)(4)

name: section_22_service_injury_payment_exclusion
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 22(c)(3)(A), cross-reference to 26 USC 104(a)(4)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/22
          excerpt: section 22 amount or credit for the taxable year
versions:
  - effective_from: '2026-01-01'
    formula: sum(section_22_payment_of_tax_unit.service_injury_pension_excluded_amount)

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section_22_nontaxable_pension_benefit_reduction26 USC § 22 (c)(3) · derived

26 USC 22(c)(3)

name: section_22_nontaxable_pension_benefit_reduction
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 22(c)(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/22
          excerpt: section 22 amount or credit for the taxable year
versions:
  - effective_from: '2026-01-01'
    formula: |-
      max(
          0,
          social_security_title_ii_benefits_excluded_from_gross_income
          + railroad_retirement_act_benefits_excluded_from_gross_income
          + veterans_affairs_pension_annuity_or_disability_benefits_excluded_from_gross_income
          + other_non_title_pension_annuity_or_disability_benefits_excluded_from_gross_income
          + workers_compensation_treated_as_social_security_benefit
          - section_22_service_injury_payment_exclusion
      )

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section_22_amount_after_benefit_reduction26 USC § 22 (c)(3) · derived

26 USC 22(c)(1), 22(c)(3)

name: section_22_amount_after_benefit_reduction
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 22(c)(1), 22(c)(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/22
          excerpt: section 22 amount or credit for the taxable year
versions:
  - effective_from: '2026-01-01'
    formula: >-
      max(0, section_22_initial_amount -
      section_22_nontaxable_pension_benefit_reduction)

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▸rulespec code

Shown source

statutes/26/22.yaml

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Rules

Data relation taxpayer_or_spouse_of_tax_unit

#taxpayer_or_spouse_of_tax_unit

Data Relation

predicate: taxpayer_or_spouse_of_tax_unit
arity: 2

- name: taxpayer_or_spouse_of_tax_unit
  kind: data_relation
  data_relation:
    predicate: taxpayer_or_spouse_of_tax_unit
    arity: 2
    arguments:
      - TaxUnit
      - Person

Data relation section_22_payment_of_tax_unit

#section_22_payment_of_tax_unit

Data Relation

predicate: section_22_payment_of_tax_unit
arity: 2

- name: section_22_payment_of_tax_unit
  kind: data_relation
  data_relation:
    predicate: section_22_payment_of_tax_unit
    arity: 2
    arguments:
      - TaxUnit
      - Payment

section_22_credit_rate

Parameter

source: 26 USC 22(a)

- name: section_22_credit_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 22(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: '0.15'

section_22_age_threshold

Parameter

source: 26 USC 22(b)(1)

- name: section_22_age_threshold
  kind: parameter
  dtype: Integer
  source: 26 USC 22(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: '65'

permanent_total_disability_minimum_duration_months

Parameter

source: 26 USC 22(e)(3)

- name: permanent_total_disability_minimum_duration_months
  kind: parameter
  dtype: Integer
  source: 26 USC 22(e)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: '12'

section_22_initial_amount_one_qualified

Parameter

source: 26 USC 22(c)(2)(A)(i)

- name: section_22_initial_amount_one_qualified
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 22(c)(2)(A)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: '5000'

section_22_initial_amount_two_qualified

Parameter

source: 26 USC 22(c)(2)(A)(ii)

- name: section_22_initial_amount_two_qualified
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 22(c)(2)(A)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: '7500'

section_22_initial_amount_separate

Parameter

source: 26 USC 22(c)(2)(A)(iii)

- name: section_22_initial_amount_separate
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 22(c)(2)(A)(iii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: '3750'

section_22_phaseout_threshold_single

Parameter

source: 26 USC 22(d)(1)

- name: section_22_phaseout_threshold_single
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 22(d)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: '7500'

section_22_phaseout_threshold_joint

Parameter

source: 26 USC 22(d)(2)

- name: section_22_phaseout_threshold_joint
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 22(d)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: '10000'

section_22_phaseout_threshold_separate

Parameter

source: 26 USC 22(d)(3)

- name: section_22_phaseout_threshold_separate
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 22(d)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: '5000'

section_22_phaseout_rate

Parameter

source: 26 USC 22(d)

- name: section_22_phaseout_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 22(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: '0.5'

section_22_aged_individual

Derived

source: 26 USC 22(b)(1)

- name: section_22_aged_individual
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 22(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/22
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/22#section_22_age_threshold
            output: section_22_age_threshold
            hash: sha256:local
  versions:
    - effective_from: '2026-01-01'
      formula: age >= section_22_age_threshold

permanently_totally_disabled

Derived

source: 26 USC 22(e)(3)

- name: permanently_totally_disabled
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 22(e)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/22
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/22#permanent_total_disability_minimum_duration_months
            output: permanent_total_disability_minimum_duration_months
            hash: sha256:local
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        unable_to_engage_substantial_gainful_activity
        and medically_determinable_impairment
        and (
            impairment_expected_to_result_in_death
            or impairment_duration_months >= permanent_total_disability_minimum_duration_months
        )
        and disability_proof_furnished

retired_on_permanent_total_disability

Derived

source: 26 USC 22(b)(2), 22(e)(3)

- name: retired_on_permanent_total_disability
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 22(b)(2), 22(e)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        retired_on_disability_before_year_end
        and permanently_totally_disabled

elderly_disabled_qualified_individual

Derived

source: 26 USC 22(b)

- name: elderly_disabled_qualified_individual
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 22(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        section_22_aged_individual
        or retired_on_permanent_total_disability

under_65_elderly_disabled_qualified_individual

Derived

source: 26 USC 22(c)(2)(B)

- name: under_65_elderly_disabled_qualified_individual
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 22(c)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        elderly_disabled_qualified_individual
        and not section_22_aged_individual

section_22_qualified_individual_count

Derived

source: 26 USC 22(b), aggregated over taxpayer and spouse

- name: section_22_qualified_individual_count
  kind: derived
  entity: TaxUnit
  dtype: Integer
  period: Year
  source: 26 USC 22(b), aggregated over taxpayer and spouse
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: count_where(taxpayer_or_spouse_of_tax_unit, elderly_disabled_qualified_individual)

section_22_aged_qualified_individual_count

Derived

source: 26 USC 22(c)(2)(B)(ii)(II), aggregated over taxpayer and spouse

- name: section_22_aged_qualified_individual_count
  kind: derived
  entity: TaxUnit
  dtype: Integer
  period: Year
  source: 26 USC 22(c)(2)(B)(ii)(II), aggregated over taxpayer and spouse
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: count_where(taxpayer_or_spouse_of_tax_unit, section_22_aged_individual)

section_22_under_65_disability_income

Derived

source: 26 USC 22(c)(2)(B)(iii), aggregated over taxpayer and spouse

- name: section_22_under_65_disability_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(c)(2)(B)(iii), aggregated over taxpayer and spouse
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: >-
        sum_where(taxpayer_or_spouse_of_tax_unit, section_22_disability_income,
        under_65_elderly_disabled_qualified_individual)

section_22_initial_amount_before_disability_cap

Derived

source: 26 USC 22(c)(2)(A)

- name: section_22_initial_amount_before_disability_cap
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(c)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if filing_status == 2:
            section_22_initial_amount_separate
        else:
            if filing_status == 1 and section_22_qualified_individual_count >= 2:
                section_22_initial_amount_two_qualified
            else:
                if section_22_qualified_individual_count >= 1:
                    section_22_initial_amount_one_qualified
                else:
                    0

section_22_initial_amount_cap

Derived

source: 26 USC 22(c)(2)(B)

- name: section_22_initial_amount_cap
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(c)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if section_22_qualified_individual_count == 0:
            0
        else:
            if section_22_aged_qualified_individual_count == section_22_qualified_individual_count:
                section_22_initial_amount_before_disability_cap
            else:
                if filing_status == 1 and section_22_qualified_individual_count >= 2 and section_22_aged_qualified_individual_count == 1:
                    section_22_initial_amount_one_qualified + section_22_under_65_disability_income
                else:
                    section_22_under_65_disability_income

section_22_initial_amount

Derived

source: 26 USC 22(c)(1), 22(c)(2)

- name: section_22_initial_amount
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(c)(1), 22(c)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: min(section_22_initial_amount_before_disability_cap, section_22_initial_amount_cap)

section_22_service_injury_payment_exclusion

Derived(A) in text ↖

source: 26 USC 22(c)(3)(A), cross-reference to 26 USC 104(a)(4)

- name: section_22_service_injury_payment_exclusion
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(c)(3)(A), cross-reference to 26 USC 104(a)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: sum(section_22_payment_of_tax_unit.service_injury_pension_excluded_amount)

section_22_nontaxable_pension_benefit_reduction

Derived

source: 26 USC 22(c)(3)

- name: section_22_nontaxable_pension_benefit_reduction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(c)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        max(
            0,
            social_security_title_ii_benefits_excluded_from_gross_income
            + railroad_retirement_act_benefits_excluded_from_gross_income
            + veterans_affairs_pension_annuity_or_disability_benefits_excluded_from_gross_income
            + other_non_title_pension_annuity_or_disability_benefits_excluded_from_gross_income
            + workers_compensation_treated_as_social_security_benefit
            - section_22_service_injury_payment_exclusion
        )

section_22_amount_after_benefit_reduction

Derived

source: 26 USC 22(c)(1), 22(c)(3)

- name: section_22_amount_after_benefit_reduction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(c)(1), 22(c)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: max(0, section_22_initial_amount - section_22_nontaxable_pension_benefit_reduction)

section_22_phaseout_threshold

Derived

source: 26 USC 22(d)

- name: section_22_phaseout_threshold
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if filing_status == 1:
            section_22_phaseout_threshold_joint
        else:
            if filing_status == 2:
                section_22_phaseout_threshold_separate
            else:
                section_22_phaseout_threshold_single

section_22_agi_phaseout_excess

Derived

source: 26 USC 22(d)

- name: section_22_agi_phaseout_excess
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: max(0, adjusted_gross_income - section_22_phaseout_threshold)

section_22_agi_phaseout_reduction

Derived

source: 26 USC 22(d)

- name: section_22_agi_phaseout_reduction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: section_22_agi_phaseout_excess * section_22_phaseout_rate

section_22_amount

Derived

source: 26 USC 22(c)(1), 22(d)

- name: section_22_amount
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(c)(1), 22(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: max(0, section_22_amount_after_benefit_reduction - section_22_agi_phaseout_reduction)

section_22_married_filing_requirement_satisfied

Derived

source: 26 USC 22(e)(1)

- name: section_22_married_filing_requirement_satisfied
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 22(e)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        not married_at_close_of_taxable_year
        or filing_status == 1
        or spouses_lived_apart_all_year

elderly_disabled_credit_eligible

Derived

source: 26 USC 22(a), 26 USC 22(e)(1), 26 USC 22(f)

- name: elderly_disabled_credit_eligible
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 22(a), 26 USC 22(e)(1), 26 USC 22(f)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        section_22_qualified_individual_count >= 1
        and section_22_married_filing_requirement_satisfied
        and not is_nonresident_alien

elderly_disabled_credit

Derived

source: 26 USC 22(a), 26 USC 22(f)

- name: elderly_disabled_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(a), 26 USC 22(f)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if elderly_disabled_credit_eligible:
            section_22_amount * section_22_credit_rate
        else:
            0

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 104 (a)(4)inferredUS Federal › Statutes › Title 26 › § 104 › (a)(4)
26 USC § 86 (d)(3)inferredUS Federal › Statutes › Title 26 › § 86 › (d)(3)