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Special rule for married individuals

In the case of individuals who are married to each other, if either spouse has family coverage—

(A) both spouses shall be treated as having only such family coverage (and if such spouses each have family coverage under different plans, as having the family coverage with the lowest annual deductible), and

(B) the limitation under paragraph (1) (after the application of subparagraph (A) and without regard to any additional contribution amount under paragraph (3))— (i) shall be reduced by the aggregate amount paid to Archer MSAs of such spouses for the taxable year, and (ii) after such reduction, shall be divided equally between them unless they agree on a different division.

in view

Whole section

▸rulespec code

Shown source

statutes/26/223/b.yaml

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Rules

self_only_coverage_annual_limit

Parameter

source: 26 USC 223(b)

- name: self_only_coverage_annual_limit
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/223/b
            excerpt: self-only coverage ... $2,250
  versions:
    - effective_from: '1990-01-01'
      formula: '2250'

family_coverage_annual_limit

Parameter

source: 26 USC 223(b)

- name: family_coverage_annual_limit
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/223/b
            excerpt: family coverage ... $4,500
  versions:
    - effective_from: '1990-01-01'
      formula: '4500'

monthly_proration_denominator

Parameter

source: 26 USC 223(b)

- name: monthly_proration_denominator
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/223/b
            excerpt: The monthly limitation for any month is 1/12 of
  versions:
    - effective_from: '1990-01-01'
      formula: '12'

additional_contribution_age_threshold

Parameter

source: 26 USC 223(b)

- name: additional_contribution_age_threshold
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            excerpt: has attained age 55 before the close of the taxable year
  versions:
    - effective_from: '1990-01-01'
      formula: '55'

additional_contribution_amount_scalar_limit

Parameter

source: 26 USC 223(b)

- name: additional_contribution_amount_scalar_limit
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            table:
              header: Additional contribution amount
              row_key: taxable years beginning in
              column_key: additional contribution amount
  versions:
    - effective_from: '1990-01-01'
      formula: '1000'

additional_contribution_amount_scalar_limit_2

Parameter

source: 26 USC 223(b)

- name: additional_contribution_amount_scalar_limit_2
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            table:
              header: Additional contribution amount
              row_key: taxable years beginning in
              column_key: additional contribution amount
  versions:
    - effective_from: '1990-01-01'
      formula: '500'

additional_contribution_amount_scalar_limit_3

Parameter

source: 26 USC 223(b)

- name: additional_contribution_amount_scalar_limit_3
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            table:
              header: Additional contribution amount
              row_key: taxable years beginning in
              column_key: additional contribution amount
  versions:
    - effective_from: '1990-01-01'
      formula: '600'

additional_contribution_amount_scalar_limit_4

Parameter

source: 26 USC 223(b)

- name: additional_contribution_amount_scalar_limit_4
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            table:
              header: Additional contribution amount
              row_key: taxable years beginning in
              column_key: additional contribution amount
  versions:
    - effective_from: '1990-01-01'
      formula: '700'

additional_contribution_amount_scalar_limit_5

Parameter

source: 26 USC 223(b)

- name: additional_contribution_amount_scalar_limit_5
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            table:
              header: Additional contribution amount
              row_key: taxable years beginning in
              column_key: additional contribution amount
  versions:
    - effective_from: '1990-01-01'
      formula: '800'

additional_contribution_amount_scalar_limit_6

Parameter

source: 26 USC 223(b)

- name: additional_contribution_amount_scalar_limit_6
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            table:
              header: Additional contribution amount
              row_key: taxable years beginning in
              column_key: additional contribution amount
  versions:
    - effective_from: '1990-01-01'
      formula: '900'

individual_attained_additional_contribution_age

Derived

source: 26 USC 223(b)

- name: individual_attained_additional_contribution_age
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/223/b
            excerpt: has attained age 55 before the close of the taxable year
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/223/b#additional_contribution_age_threshold
            output: additional_contribution_age_threshold
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: age_before_close_of_taxable_year >= additional_contribution_age_threshold

testing_period_month_count

Parameter

source: 26 USC 223(b)

- name: testing_period_month_count
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            excerpt: ending on the last day of the 12th month following such month
  versions:
    - effective_from: '1990-01-01'
      formula: '12'

testing_period_additional_tax_rate

Parameter

source: 26 USC 223(b)

- name: testing_period_additional_tax_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            excerpt: increased by 10 percent of the amount of such increase
  versions:
    - effective_from: '1990-01-01'
      formula: '0.10'

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us/statute/26/223/b/5 — Special rule for married individuals · Axiom

Special rule for married individuals

Official source

In the case of individuals who are married to each other, if either spouse has family coverage—

in view

Whole section

▸rulespec code

Shown source

statutes/26/223/b.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/223/b; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

self_only_coverage_annual_limit

Parameter

source: 26 USC 223(b)

- name: self_only_coverage_annual_limit
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/223/b
            excerpt: self-only coverage ... $2,250
  versions:
    - effective_from: '1990-01-01'
      formula: '2250'

family_coverage_annual_limit

Parameter

source: 26 USC 223(b)

- name: family_coverage_annual_limit
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/223/b
            excerpt: family coverage ... $4,500
  versions:
    - effective_from: '1990-01-01'
      formula: '4500'

monthly_proration_denominator

Parameter

source: 26 USC 223(b)

- name: monthly_proration_denominator
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/223/b
            excerpt: The monthly limitation for any month is 1/12 of
  versions:
    - effective_from: '1990-01-01'
      formula: '12'

additional_contribution_age_threshold

Parameter

source: 26 USC 223(b)

- name: additional_contribution_age_threshold
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            excerpt: has attained age 55 before the close of the taxable year
  versions:
    - effective_from: '1990-01-01'
      formula: '55'

additional_contribution_amount_scalar_limit

Parameter

source: 26 USC 223(b)

- name: additional_contribution_amount_scalar_limit
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            table:
              header: Additional contribution amount
              row_key: taxable years beginning in
              column_key: additional contribution amount
  versions:
    - effective_from: '1990-01-01'
      formula: '1000'

additional_contribution_amount_scalar_limit_2

Parameter

source: 26 USC 223(b)

- name: additional_contribution_amount_scalar_limit_2
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            table:
              header: Additional contribution amount
              row_key: taxable years beginning in
              column_key: additional contribution amount
  versions:
    - effective_from: '1990-01-01'
      formula: '500'

additional_contribution_amount_scalar_limit_3

Parameter

source: 26 USC 223(b)

- name: additional_contribution_amount_scalar_limit_3
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            table:
              header: Additional contribution amount
              row_key: taxable years beginning in
              column_key: additional contribution amount
  versions:
    - effective_from: '1990-01-01'
      formula: '600'

additional_contribution_amount_scalar_limit_4

Parameter

source: 26 USC 223(b)

- name: additional_contribution_amount_scalar_limit_4
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            table:
              header: Additional contribution amount
              row_key: taxable years beginning in
              column_key: additional contribution amount
  versions:
    - effective_from: '1990-01-01'
      formula: '700'

additional_contribution_amount_scalar_limit_5

Parameter

source: 26 USC 223(b)

- name: additional_contribution_amount_scalar_limit_5
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            table:
              header: Additional contribution amount
              row_key: taxable years beginning in
              column_key: additional contribution amount
  versions:
    - effective_from: '1990-01-01'
      formula: '800'

additional_contribution_amount_scalar_limit_6

Parameter

source: 26 USC 223(b)

- name: additional_contribution_amount_scalar_limit_6
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            table:
              header: Additional contribution amount
              row_key: taxable years beginning in
              column_key: additional contribution amount
  versions:
    - effective_from: '1990-01-01'
      formula: '900'

individual_attained_additional_contribution_age

Derived

source: 26 USC 223(b)

- name: individual_attained_additional_contribution_age
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/223/b
            excerpt: has attained age 55 before the close of the taxable year
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/223/b#additional_contribution_age_threshold
            output: additional_contribution_age_threshold
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: age_before_close_of_taxable_year >= additional_contribution_age_threshold

testing_period_month_count

Parameter

source: 26 USC 223(b)

- name: testing_period_month_count
  kind: parameter
  dtype: Count
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            excerpt: ending on the last day of the 12th month following such month
  versions:
    - effective_from: '1990-01-01'
      formula: '12'

testing_period_additional_tax_rate

Parameter

source: 26 USC 223(b)

- name: testing_period_additional_tax_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 223(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/223/b
            excerpt: increased by 10 percent of the amount of such increase
  versions:
    - effective_from: '1990-01-01'
      formula: '0.10'