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In general

In the case of a taxable year beginning after December 31, 2017 , this section shall be applied as provided in paragraphs (2) through (7).

in view

Whole section

▸rulespec code

Shown source

statutes/26/24/h.yaml

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Rules

Data relation dependent_of_tax_unit

#dependent_of_tax_unit

Data Relation

predicate: dependent_of_tax_unit
arity: 2

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

ctc_child_amount_under_subsection_h

Parameter

source: 26 USC 24(h)(2)

- name: ctc_child_amount_under_subsection_h
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 24(h)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/24
            text: Subsection (a) shall be applied by substituting "$2,200" for "$1,000".
  versions:
    - effective_from: '2018-01-01'
      formula: '2200'

ctc_joint_phase_out_threshold_under_subsection_h

Parameter

source: 26 USC 24(h)(3)

- name: ctc_joint_phase_out_threshold_under_subsection_h
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 24(h)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/24
            text: the threshold amount shall be $400,000 in the case of a joint return
  versions:
    - effective_from: '2018-01-01'
      formula: '400000'

ctc_other_phase_out_threshold_under_subsection_h

Parameter

source: 26 USC 24(h)(3)

- name: ctc_other_phase_out_threshold_under_subsection_h
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 24(h)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/24
            text: $200,000 in any other case
  versions:
    - effective_from: '2018-01-01'
      formula: '200000'

ctc_other_dependent_amount_under_subsection_h

Parameter

source: 26 USC 24(h)(4)(A)

- name: ctc_other_dependent_amount_under_subsection_h
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 24(h)(4)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/24
            text: increased by $500 for each dependent of the taxpayer
  versions:
    - effective_from: '2018-01-01'
      formula: '500'

ctc_refundable_per_child_cap_under_subsection_h

Parameter

source: 26 USC 24(h)(5)

- name: ctc_refundable_per_child_cap_under_subsection_h
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 24(h)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/24
            text: shall not exceed $1,400
  versions:
    - effective_from: '2018-01-01'
      formula: '1400'

ctc_refundable_phase_in_threshold_under_subsection_h

Parameter

source: 26 USC 24(h)(6)

- name: ctc_refundable_phase_in_threshold_under_subsection_h
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 24(h)(6)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/24
            text: Subsection (d)(1)(B)(i) shall be applied by substituting "$2,500" for "$3,000".
  versions:
    - effective_from: '2018-01-01'
      formula: '2500'

ctc_child_ssn_requirement_satisfied_under_subsection_h

Derived

source: 26 USC 24(h)(7)

- name: ctc_child_ssn_requirement_satisfied_under_subsection_h
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 24(h)(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/24
            text: >-
              the taxpayer includes on the return the taxpayer's social security number (or, in the
              case of a joint return, the social security number of at least 1 spouse), and the
              social security number of such qualifying child
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/24
            text: >-
              social security number means a social security number issued to an individual by the
              Social Security Administration, but only if issued to a citizen of the United States
              or pursuant to the cited Social Security Act provisions and before the due date for
              such return
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        taxpayer_or_spouse_ssn_included_on_return
        and qualifying_child_ssn_included_on_return
        and taxpayer_or_spouse_ssn_is_valid_for_subsection_h
        and qualifying_child_ssn_is_valid_for_subsection_h

ctc_child_credit_disallowed_by_ssn_requirement_under_subsection_h

Derived

source: 26 USC 24(h)(7)

- name: ctc_child_credit_disallowed_by_ssn_requirement_under_subsection_h
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 24(h)(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/24
            text: >-
              No credit shall be allowed under this section to a taxpayer with respect to any
              qualifying child unless the taxpayer includes the required social security numbers.
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        ctc_child_satisfies_subsection_c
        and not ctc_child_ssn_requirement_satisfied_under_subsection_h

ctc_qualifying_child_under_subsection_h

Derived

source: 26 USC 24(h)(7)

- name: ctc_qualifying_child_under_subsection_h
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 24(h)(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/24
            text: >-
              No credit shall be allowed under this section to a taxpayer with respect to any
              qualifying child unless the taxpayer includes the required social security numbers.
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        ctc_child_satisfies_subsection_c
        and ctc_child_ssn_requirement_satisfied_under_subsection_h

ctc_other_dependent_under_subsection_h

Derived

source: 26 USC 24(h)(4)

- name: ctc_other_dependent_under_subsection_h
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 24(h)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/24
            text: >-
              each dependent of the taxpayer (as defined in section 152) other than a qualifying
              child described in subsection (c)
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/24
            text: Subparagraph (A) shall not apply with respect to certain noncitizens.
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/24
            text: >-
              any qualifying child with respect to whom a credit is not allowed under this section
              by reason of paragraph (7) shall be treated as a dependent to whom subparagraph (A)
              applies.
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        (
            ctc_person_satisfies_dependency_rules
            and not ctc_child_satisfies_subsection_c
            and not noncitizen_exception_to_other_dependent_credit_under_subsection_h
        )
        or ctc_child_credit_disallowed_by_ssn_requirement_under_subsection_h

ctc_qualifying_children_under_subsection_h

Derived

source: 26 USC 24(h)(2), 24(h)(7)

- name: ctc_qualifying_children_under_subsection_h
  kind: derived
  entity: TaxUnit
  dtype: Integer
  period: Year
  source: 26 USC 24(h)(2), 24(h)(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/24
            text: >-
              credit amount applies with respect to qualifying children for which credit is allowed
              after the social security number rule
  versions:
    - effective_from: '2018-01-01'
      formula: count_where(dependent_of_tax_unit, ctc_qualifying_child_under_subsection_h)

ctc_other_dependents_under_subsection_h

Derived

source: 26 USC 24(h)(4)

- name: ctc_other_dependents_under_subsection_h
  kind: derived
  entity: TaxUnit
  dtype: Integer
  period: Year
  source: 26 USC 24(h)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/24
            text: $500 for each dependent of the taxpayer to whom paragraph (4) applies
  versions:
    - effective_from: '2018-01-01'
      formula: count_where(dependent_of_tax_unit, ctc_other_dependent_under_subsection_h)

ctc_phase_out_threshold_under_subsection_h

Derived

source: 26 USC 24(h)(3)

- name: ctc_phase_out_threshold_under_subsection_h
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 24(h)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/24
            text: >-
              the threshold amount shall be $400,000 in the case of a joint return ($200,000 in any
              other case)
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/24
            text: $400,000 in the case of a joint return
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/24
            text: $200,000 in any other case
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        if filing_status == 1:
            ctc_joint_phase_out_threshold_under_subsection_h
        else:
            ctc_other_phase_out_threshold_under_subsection_h

ctc_maximum_before_phase_out_under_subsection_h

Derived

source: 26 USC 24(h)(2), 24(h)(4)

- name: ctc_maximum_before_phase_out_under_subsection_h
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 24(h)(2), 24(h)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/24
            text: >-
              Subsection (a) shall be applied by substituting "$2,200" for "$1,000"; the credit
              determined under subsection (a) shall be increased by $500 for each other dependent.
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        (ctc_qualifying_children_under_subsection_h * ctc_child_amount_under_subsection_h)
        + (ctc_other_dependents_under_subsection_h * ctc_other_dependent_amount_under_subsection_h)

ctc_refundable_maximum_under_subsection_h

Derived

source: 26 USC 24(h)(5)

- name: ctc_refundable_maximum_under_subsection_h
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 24(h)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/24
            text: >-
              The amount determined under subsection (d)(1)(A) with respect to any qualifying child
              shall not exceed $1,400, and such subsection shall be applied without regard to
              paragraph (4) of this subsection.
  versions:
    - effective_from: '2018-01-01'
      formula: ctc_qualifying_children_under_subsection_h * ctc_refundable_per_child_cap_under_subsection_h

loading…

us/statute/26/24/h/1 — In general · Axiom

In general

Official source

In the case of a taxable year beginning after December 31, 2017 , this section shall be applied as provided in paragraphs (2) through (7).

in view

Whole section

▸rulespec code

Shown source

statutes/26/24/h.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/24/h; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

Data relation dependent_of_tax_unit

#dependent_of_tax_unit

Data Relation

predicate: dependent_of_tax_unit
arity: 2

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

ctc_child_amount_under_subsection_h

Parameter

source: 26 USC 24(h)(2)

- name: ctc_child_amount_under_subsection_h
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 24(h)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/24
            text: Subsection (a) shall be applied by substituting "$2,200" for "$1,000".
  versions:
    - effective_from: '2018-01-01'
      formula: '2200'

ctc_joint_phase_out_threshold_under_subsection_h

Parameter

source: 26 USC 24(h)(3)

- name: ctc_joint_phase_out_threshold_under_subsection_h
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 24(h)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/24
            text: the threshold amount shall be $400,000 in the case of a joint return
  versions:
    - effective_from: '2018-01-01'
      formula: '400000'

ctc_other_phase_out_threshold_under_subsection_h

Parameter

source: 26 USC 24(h)(3)

- name: ctc_other_phase_out_threshold_under_subsection_h
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 24(h)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/24
            text: $200,000 in any other case
  versions:
    - effective_from: '2018-01-01'
      formula: '200000'

ctc_other_dependent_amount_under_subsection_h

Parameter

source: 26 USC 24(h)(4)(A)

- name: ctc_other_dependent_amount_under_subsection_h
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 24(h)(4)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/24
            text: increased by $500 for each dependent of the taxpayer
  versions:
    - effective_from: '2018-01-01'
      formula: '500'

ctc_refundable_per_child_cap_under_subsection_h

Parameter

source: 26 USC 24(h)(5)

- name: ctc_refundable_per_child_cap_under_subsection_h
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 24(h)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/24
            text: shall not exceed $1,400
  versions:
    - effective_from: '2018-01-01'
      formula: '1400'

ctc_refundable_phase_in_threshold_under_subsection_h

Parameter

source: 26 USC 24(h)(6)

- name: ctc_refundable_phase_in_threshold_under_subsection_h
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 24(h)(6)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/24
            text: Subsection (d)(1)(B)(i) shall be applied by substituting "$2,500" for "$3,000".
  versions:
    - effective_from: '2018-01-01'
      formula: '2500'

ctc_child_ssn_requirement_satisfied_under_subsection_h

Derived

source: 26 USC 24(h)(7)

- name: ctc_child_ssn_requirement_satisfied_under_subsection_h
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 24(h)(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/24
            text: >-
              the taxpayer includes on the return the taxpayer's social security number (or, in the
              case of a joint return, the social security number of at least 1 spouse), and the
              social security number of such qualifying child
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/24
            text: >-
              social security number means a social security number issued to an individual by the
              Social Security Administration, but only if issued to a citizen of the United States
              or pursuant to the cited Social Security Act provisions and before the due date for
              such return
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        taxpayer_or_spouse_ssn_included_on_return
        and qualifying_child_ssn_included_on_return
        and taxpayer_or_spouse_ssn_is_valid_for_subsection_h
        and qualifying_child_ssn_is_valid_for_subsection_h

ctc_child_credit_disallowed_by_ssn_requirement_under_subsection_h

Derived

source: 26 USC 24(h)(7)

- name: ctc_child_credit_disallowed_by_ssn_requirement_under_subsection_h
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 24(h)(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/24
            text: >-
              No credit shall be allowed under this section to a taxpayer with respect to any
              qualifying child unless the taxpayer includes the required social security numbers.
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        ctc_child_satisfies_subsection_c
        and not ctc_child_ssn_requirement_satisfied_under_subsection_h

ctc_qualifying_child_under_subsection_h

Derived

source: 26 USC 24(h)(7)

- name: ctc_qualifying_child_under_subsection_h
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 24(h)(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/24
            text: >-
              No credit shall be allowed under this section to a taxpayer with respect to any
              qualifying child unless the taxpayer includes the required social security numbers.
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        ctc_child_satisfies_subsection_c
        and ctc_child_ssn_requirement_satisfied_under_subsection_h

ctc_other_dependent_under_subsection_h

Derived

source: 26 USC 24(h)(4)

- name: ctc_other_dependent_under_subsection_h
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 24(h)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/24
            text: >-
              each dependent of the taxpayer (as defined in section 152) other than a qualifying
              child described in subsection (c)
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/24
            text: Subparagraph (A) shall not apply with respect to certain noncitizens.
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/24
            text: >-
              any qualifying child with respect to whom a credit is not allowed under this section
              by reason of paragraph (7) shall be treated as a dependent to whom subparagraph (A)
              applies.
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        (
            ctc_person_satisfies_dependency_rules
            and not ctc_child_satisfies_subsection_c
            and not noncitizen_exception_to_other_dependent_credit_under_subsection_h
        )
        or ctc_child_credit_disallowed_by_ssn_requirement_under_subsection_h

ctc_qualifying_children_under_subsection_h

Derived

source: 26 USC 24(h)(2), 24(h)(7)

- name: ctc_qualifying_children_under_subsection_h
  kind: derived
  entity: TaxUnit
  dtype: Integer
  period: Year
  source: 26 USC 24(h)(2), 24(h)(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/24
            text: >-
              credit amount applies with respect to qualifying children for which credit is allowed
              after the social security number rule
  versions:
    - effective_from: '2018-01-01'
      formula: count_where(dependent_of_tax_unit, ctc_qualifying_child_under_subsection_h)

ctc_other_dependents_under_subsection_h

Derived

source: 26 USC 24(h)(4)

- name: ctc_other_dependents_under_subsection_h
  kind: derived
  entity: TaxUnit
  dtype: Integer
  period: Year
  source: 26 USC 24(h)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/24
            text: $500 for each dependent of the taxpayer to whom paragraph (4) applies
  versions:
    - effective_from: '2018-01-01'
      formula: count_where(dependent_of_tax_unit, ctc_other_dependent_under_subsection_h)

ctc_phase_out_threshold_under_subsection_h

Derived

source: 26 USC 24(h)(3)

- name: ctc_phase_out_threshold_under_subsection_h
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 24(h)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/24
            text: >-
              the threshold amount shall be $400,000 in the case of a joint return ($200,000 in any
              other case)
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/24
            text: $400,000 in the case of a joint return
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/24
            text: $200,000 in any other case
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        if filing_status == 1:
            ctc_joint_phase_out_threshold_under_subsection_h
        else:
            ctc_other_phase_out_threshold_under_subsection_h

ctc_maximum_before_phase_out_under_subsection_h

Derived

source: 26 USC 24(h)(2), 24(h)(4)

- name: ctc_maximum_before_phase_out_under_subsection_h
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 24(h)(2), 24(h)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/24
            text: >-
              Subsection (a) shall be applied by substituting "$2,200" for "$1,000"; the credit
              determined under subsection (a) shall be increased by $500 for each other dependent.
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        (ctc_qualifying_children_under_subsection_h * ctc_child_amount_under_subsection_h)
        + (ctc_other_dependents_under_subsection_h * ctc_other_dependent_amount_under_subsection_h)

ctc_refundable_maximum_under_subsection_h

Derived

source: 26 USC 24(h)(5)

- name: ctc_refundable_maximum_under_subsection_h
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 24(h)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/24
            text: >-
              The amount determined under subsection (d)(1)(A) with respect to any qualifying child
              shall not exceed $1,400, and such subsection shall be applied without regard to
              paragraph (4) of this subsection.
  versions:
    - effective_from: '2018-01-01'
      formula: ctc_qualifying_children_under_subsection_h * ctc_refundable_per_child_cap_under_subsection_h