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Adjusted gross income

1 rule

Official source

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For purposes of this section, adjusted gross income shall be determined without regard to sections 911, 931, and 933.

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Encodings · 1

savers_credit_modified_adjusted_gross_income26 USC § 25B (e) · derived

26 USC 25B(e)

name: savers_credit_modified_adjusted_gross_income
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 25B(e)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/25B
versions:
  - effective_from: '2026-01-01'
    formula: |-
      adjusted_gross_income
      + section_911_excluded_income
      + section_931_excluded_income
      + section_933_excluded_income

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statutes/26/25B.yaml

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Rules

savers_credit_contribution_cap

Parameter

source: 26 USC 25B(a)

- name: savers_credit_contribution_cap
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25B(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: '2000'

savers_credit_age_threshold

Parameter

source: 26 USC 25B(c)(1)

- name: savers_credit_age_threshold
  kind: parameter
  dtype: Integer
  source: 26 USC 25B(c)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: '18'

savers_credit_joint_first_threshold_base

Parameter

source: 26 USC 25B(b)(1)(A)

- name: savers_credit_joint_first_threshold_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25B(b)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: '30000'

savers_credit_joint_second_threshold_lower_base

Parameter

source: 26 USC 25B(b)(1)(B)

- name: savers_credit_joint_second_threshold_lower_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25B(b)(1)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: '30000'

savers_credit_joint_second_threshold_base

Parameter

source: 26 USC 25B(b)(1)(B)

- name: savers_credit_joint_second_threshold_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25B(b)(1)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: '32500'

savers_credit_joint_third_threshold_lower_base

Parameter

source: 26 USC 25B(b)(1)(C)

- name: savers_credit_joint_third_threshold_lower_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25B(b)(1)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: '32500'

savers_credit_joint_third_threshold_base

Parameter

source: 26 USC 25B(b)(1)(C)

- name: savers_credit_joint_third_threshold_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25B(b)(1)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: '50000'

savers_credit_joint_zero_threshold_lower_base

Parameter

source: 26 USC 25B(b)(1)(D)

- name: savers_credit_joint_zero_threshold_lower_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25B(b)(1)(D)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: '50000'

savers_credit_high_rate

Parameter

source: 26 USC 25B(b)(1)(A)

- name: savers_credit_high_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 25B(b)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: '0.50'

savers_credit_middle_rate

Parameter

source: 26 USC 25B(b)(1)(B)

- name: savers_credit_middle_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 25B(b)(1)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: '0.20'

savers_credit_low_rate

Parameter

source: 26 USC 25B(b)(1)(C)

- name: savers_credit_low_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 25B(b)(1)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: '0.10'

savers_credit_zero_rate

Parameter

source: 26 USC 25B(b)(1)(D)

- name: savers_credit_zero_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 25B(b)(1)(D)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: '0'

savers_credit_head_of_household_threshold_fraction

Parameter

source: 26 USC 25B(b)(2)(A)

- name: savers_credit_head_of_household_threshold_fraction
  kind: parameter
  dtype: Rate
  source: 26 USC 25B(b)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: '0.75'

savers_credit_other_return_threshold_fraction

Parameter

source: 26 USC 25B(b)(2)(B)

- name: savers_credit_other_return_threshold_fraction
  kind: parameter
  dtype: Rate
  source: 26 USC 25B(b)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: '0.50'

savers_credit_inflation_rounding_multiple

Parameter

source: 26 USC 25B(b)(3)

- name: savers_credit_inflation_rounding_multiple
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25B(b)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: '500'

savers_credit_modified_adjusted_gross_income

Derived

source: 26 USC 25B(e)

- name: savers_credit_modified_adjusted_gross_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25B(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        adjusted_gross_income
        + section_911_excluded_income
        + section_931_excluded_income
        + section_933_excluded_income

savers_credit_joint_first_threshold_scalar_limit

Parameter

source: 26 USC 25B(b)(1)(A), 25B(b)(3)

- name: savers_credit_joint_first_threshold_scalar_limit
  kind: parameter
  dtype: Count
  source: 26 USC 25B(b)(1)(A), 25B(b)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: '0.5'

savers_credit_joint_first_threshold

Derived

source: 26 USC 25B(b)(1)(A), 25B(b)(3)

- name: savers_credit_joint_first_threshold
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25B(b)(1)(A), 25B(b)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25B
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/25B#savers_credit_joint_first_threshold_scalar_limit
            output: savers_credit_joint_first_threshold_scalar_limit
            hash: sha256:local
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        savers_credit_joint_first_threshold_base
        + floor(
            (
                (
                    savers_credit_joint_first_threshold_base
                    * cost_of_living_adjustment_25b
                )
                / savers_credit_inflation_rounding_multiple
            )
            + savers_credit_joint_first_threshold_scalar_limit
        )
        * savers_credit_inflation_rounding_multiple

savers_credit_joint_second_threshold_scalar_limit

Parameter

source: 26 USC 25B(b)(1)(B), 25B(b)(3)

- name: savers_credit_joint_second_threshold_scalar_limit
  kind: parameter
  dtype: Count
  source: 26 USC 25B(b)(1)(B), 25B(b)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: '0.5'

savers_credit_joint_second_threshold

Derived

source: 26 USC 25B(b)(1)(B), 25B(b)(3)

- name: savers_credit_joint_second_threshold
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25B(b)(1)(B), 25B(b)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25B
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/25B#savers_credit_joint_second_threshold_scalar_limit
            output: savers_credit_joint_second_threshold_scalar_limit
            hash: sha256:local
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        savers_credit_joint_second_threshold_base
        + floor(
            (
                (
                    savers_credit_joint_second_threshold_base
                    * cost_of_living_adjustment_25b
                )
                / savers_credit_inflation_rounding_multiple
            )
            + savers_credit_joint_second_threshold_scalar_limit
        )
        * savers_credit_inflation_rounding_multiple

savers_credit_joint_third_threshold_scalar_limit

Parameter

source: 26 USC 25B(b)(1)(C), 25B(b)(3)

- name: savers_credit_joint_third_threshold_scalar_limit
  kind: parameter
  dtype: Count
  source: 26 USC 25B(b)(1)(C), 25B(b)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: '0.5'

savers_credit_joint_third_threshold

Derived

source: 26 USC 25B(b)(1)(C), 25B(b)(3)

- name: savers_credit_joint_third_threshold
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25B(b)(1)(C), 25B(b)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25B
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/25B#savers_credit_joint_third_threshold_scalar_limit
            output: savers_credit_joint_third_threshold_scalar_limit
            hash: sha256:local
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        savers_credit_joint_third_threshold_base
        + floor(
            (
                (
                    savers_credit_joint_third_threshold_base
                    * cost_of_living_adjustment_25b
                )
                / savers_credit_inflation_rounding_multiple
            )
            + savers_credit_joint_third_threshold_scalar_limit
        )
        * savers_credit_inflation_rounding_multiple

savers_credit_threshold_multiplier

Derived

source: 26 USC 25B(b)(2)

- name: savers_credit_threshold_multiplier
  kind: derived
  entity: TaxUnit
  dtype: Rate
  period: Year
  source: 26 USC 25B(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if filing_status == 1:
            1
        else:
            if filing_status == 3:
                savers_credit_head_of_household_threshold_fraction
            else:
                savers_credit_other_return_threshold_fraction

savers_credit_first_threshold

Derived

source: 26 USC 25B(b)(2)

- name: savers_credit_first_threshold
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25B(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: savers_credit_joint_first_threshold * savers_credit_threshold_multiplier

savers_credit_second_threshold

Derived

source: 26 USC 25B(b)(2)

- name: savers_credit_second_threshold
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25B(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: savers_credit_joint_second_threshold * savers_credit_threshold_multiplier

savers_credit_third_threshold

Derived

source: 26 USC 25B(b)(2)

- name: savers_credit_third_threshold
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25B(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: savers_credit_joint_third_threshold * savers_credit_threshold_multiplier

savers_credit_applicable_percentage

Derived

source: 26 USC 25B(b)

- name: savers_credit_applicable_percentage
  kind: derived
  entity: TaxUnit
  dtype: Rate
  period: Year
  source: 26 USC 25B(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if savers_credit_modified_adjusted_gross_income <= savers_credit_first_threshold:
            savers_credit_high_rate
        else:
            if savers_credit_modified_adjusted_gross_income <= savers_credit_second_threshold:
                savers_credit_middle_rate
            else:
                if savers_credit_modified_adjusted_gross_income <= savers_credit_third_threshold:
                    savers_credit_low_rate
                else:
                    savers_credit_zero_rate

savers_credit_eligible_individual

Derived

source: 26 USC 25B(c)

- name: savers_credit_eligible_individual
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 25B(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/151#exemption_individual_eligible
            output: exemption_individual_eligible
            hash: sha256:28fb0e7c50d48ad764ff1ddee8b654a18006fc3dde026034b4dfb6efb90a0fb2
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        age_at_close_of_taxable_year >= savers_credit_age_threshold
        and not exemption_individual_eligible
        and not is_student_under_section_152_f_2

savers_credit_gross_contributions

Derived

source: 26 USC 25B(d)(1)

- name: savers_credit_gross_contributions
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25B(d)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        able_account_contributions
        + (
            if retirement_contribution_inclusion_window_applies:
                qualified_retirement_contributions
                + elective_deferrals
                + eligible_deferred_compensation_deferrals
                + voluntary_employee_qualified_plan_contributions
            else:
                0
        )

savers_credit_excepted_distributions

Derived

source: 26 USC 25B(d)(2)(A), 25B(d)(2)(C)

- name: savers_credit_excepted_distributions
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25B(d)(2)(A), 25B(d)(2)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        trustee_to_trustee_transfer_or_rollover_distribution_portion
        + section_72_p_distribution
        + section_401_k_8_distribution
        + section_401_m_6_distribution
        + section_402_g_2_distribution
        + section_404_k_distribution
        + section_408_d_4_distribution
        + section_408A_d_3_distribution

savers_credit_spouse_distributions_treated_as_received

Derived

source: 26 USC 25B(d)(2)(D)

- name: savers_credit_spouse_distributions_treated_as_received
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25B(d)(2)(D)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if filing_status == 1 and filing_status_for_spouse_distribution_year == 1:
            spouse_testing_period_distributions
        else:
            0

savers_credit_distributions_taken_into_account

Derived

source: 26 USC 25B(d)(2)

- name: savers_credit_distributions_taken_into_account
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25B(d)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        max(
            0,
            individual_testing_period_distributions
            + savers_credit_spouse_distributions_treated_as_received
            - savers_credit_excepted_distributions
        )

savers_credit_qualified_retirement_savings_contributions

Derived

source: 26 USC 25B(d)

- name: savers_credit_qualified_retirement_savings_contributions
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25B(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        max(
            0,
            savers_credit_gross_contributions
            - savers_credit_distributions_taken_into_account
        )

savers_credit_contributions_taken_into_account

Derived

source: 26 USC 25B(a)

- name: savers_credit_contributions_taken_into_account
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25B(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        min(
            savers_credit_qualified_retirement_savings_contributions,
            savers_credit_contribution_cap
        )

savers_credit

Derived

source: 26 USC 25B(a)

- name: savers_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25B(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if savers_credit_eligible_individual:
            savers_credit_applicable_percentage
            * savers_credit_contributions_taken_into_account
        else:
            0

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 911inferredUS Federal › Statutes › Title 26 › § 911

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us/statute/26/25B/e — Adjusted gross income · Axiom

Adjusted gross income

1 rule

Official source

graph ↗build calculator ↗

For purposes of this section, adjusted gross income shall be determined without regard to sections 911, 931, and 933.

in view

Whole section

Encodings · 1

savers_credit_modified_adjusted_gross_income26 USC § 25B (e) · derived

26 USC 25B(e)

name: savers_credit_modified_adjusted_gross_income
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 25B(e)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/25B
versions:
  - effective_from: '2026-01-01'
    formula: |-
      adjusted_gross_income
      + section_911_excluded_income
      + section_931_excluded_income
      + section_933_excluded_income

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Rules

savers_credit_contribution_cap

Parameter

source: 26 USC 25B(a)

- name: savers_credit_contribution_cap
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25B(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: '2000'

savers_credit_age_threshold

Parameter

source: 26 USC 25B(c)(1)

- name: savers_credit_age_threshold
  kind: parameter
  dtype: Integer
  source: 26 USC 25B(c)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: '18'

savers_credit_joint_first_threshold_base

Parameter

source: 26 USC 25B(b)(1)(A)

- name: savers_credit_joint_first_threshold_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25B(b)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: '30000'

savers_credit_joint_second_threshold_lower_base

Parameter

source: 26 USC 25B(b)(1)(B)

- name: savers_credit_joint_second_threshold_lower_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25B(b)(1)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: '30000'

savers_credit_joint_second_threshold_base

Parameter

source: 26 USC 25B(b)(1)(B)

- name: savers_credit_joint_second_threshold_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25B(b)(1)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: '32500'

savers_credit_joint_third_threshold_lower_base

Parameter

source: 26 USC 25B(b)(1)(C)

- name: savers_credit_joint_third_threshold_lower_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25B(b)(1)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: '32500'

savers_credit_joint_third_threshold_base

Parameter

source: 26 USC 25B(b)(1)(C)

- name: savers_credit_joint_third_threshold_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25B(b)(1)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: '50000'

savers_credit_joint_zero_threshold_lower_base

Parameter

source: 26 USC 25B(b)(1)(D)

- name: savers_credit_joint_zero_threshold_lower_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25B(b)(1)(D)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: '50000'

savers_credit_high_rate

Parameter

source: 26 USC 25B(b)(1)(A)

- name: savers_credit_high_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 25B(b)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: '0.50'

savers_credit_middle_rate

Parameter

source: 26 USC 25B(b)(1)(B)

- name: savers_credit_middle_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 25B(b)(1)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: '0.20'

savers_credit_low_rate

Parameter

source: 26 USC 25B(b)(1)(C)

- name: savers_credit_low_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 25B(b)(1)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: '0.10'

savers_credit_zero_rate

Parameter

source: 26 USC 25B(b)(1)(D)

- name: savers_credit_zero_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 25B(b)(1)(D)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: '0'

savers_credit_head_of_household_threshold_fraction

Parameter

source: 26 USC 25B(b)(2)(A)

- name: savers_credit_head_of_household_threshold_fraction
  kind: parameter
  dtype: Rate
  source: 26 USC 25B(b)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: '0.75'

savers_credit_other_return_threshold_fraction

Parameter

source: 26 USC 25B(b)(2)(B)

- name: savers_credit_other_return_threshold_fraction
  kind: parameter
  dtype: Rate
  source: 26 USC 25B(b)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: '0.50'

savers_credit_inflation_rounding_multiple

Parameter

source: 26 USC 25B(b)(3)

- name: savers_credit_inflation_rounding_multiple
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25B(b)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: '500'

savers_credit_modified_adjusted_gross_income

Derived

source: 26 USC 25B(e)

- name: savers_credit_modified_adjusted_gross_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25B(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        adjusted_gross_income
        + section_911_excluded_income
        + section_931_excluded_income
        + section_933_excluded_income

savers_credit_joint_first_threshold_scalar_limit

Parameter

source: 26 USC 25B(b)(1)(A), 25B(b)(3)

- name: savers_credit_joint_first_threshold_scalar_limit
  kind: parameter
  dtype: Count
  source: 26 USC 25B(b)(1)(A), 25B(b)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: '0.5'

savers_credit_joint_first_threshold

Derived

source: 26 USC 25B(b)(1)(A), 25B(b)(3)

- name: savers_credit_joint_first_threshold
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25B(b)(1)(A), 25B(b)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25B
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/25B#savers_credit_joint_first_threshold_scalar_limit
            output: savers_credit_joint_first_threshold_scalar_limit
            hash: sha256:local
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        savers_credit_joint_first_threshold_base
        + floor(
            (
                (
                    savers_credit_joint_first_threshold_base
                    * cost_of_living_adjustment_25b
                )
                / savers_credit_inflation_rounding_multiple
            )
            + savers_credit_joint_first_threshold_scalar_limit
        )
        * savers_credit_inflation_rounding_multiple

savers_credit_joint_second_threshold_scalar_limit

Parameter

source: 26 USC 25B(b)(1)(B), 25B(b)(3)

- name: savers_credit_joint_second_threshold_scalar_limit
  kind: parameter
  dtype: Count
  source: 26 USC 25B(b)(1)(B), 25B(b)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: '0.5'

savers_credit_joint_second_threshold

Derived

source: 26 USC 25B(b)(1)(B), 25B(b)(3)

- name: savers_credit_joint_second_threshold
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25B(b)(1)(B), 25B(b)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25B
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/25B#savers_credit_joint_second_threshold_scalar_limit
            output: savers_credit_joint_second_threshold_scalar_limit
            hash: sha256:local
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        savers_credit_joint_second_threshold_base
        + floor(
            (
                (
                    savers_credit_joint_second_threshold_base
                    * cost_of_living_adjustment_25b
                )
                / savers_credit_inflation_rounding_multiple
            )
            + savers_credit_joint_second_threshold_scalar_limit
        )
        * savers_credit_inflation_rounding_multiple

savers_credit_joint_third_threshold_scalar_limit

Parameter

source: 26 USC 25B(b)(1)(C), 25B(b)(3)

- name: savers_credit_joint_third_threshold_scalar_limit
  kind: parameter
  dtype: Count
  source: 26 USC 25B(b)(1)(C), 25B(b)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: '0.5'

savers_credit_joint_third_threshold

Derived

source: 26 USC 25B(b)(1)(C), 25B(b)(3)

- name: savers_credit_joint_third_threshold
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25B(b)(1)(C), 25B(b)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25B
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/25B#savers_credit_joint_third_threshold_scalar_limit
            output: savers_credit_joint_third_threshold_scalar_limit
            hash: sha256:local
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        savers_credit_joint_third_threshold_base
        + floor(
            (
                (
                    savers_credit_joint_third_threshold_base
                    * cost_of_living_adjustment_25b
                )
                / savers_credit_inflation_rounding_multiple
            )
            + savers_credit_joint_third_threshold_scalar_limit
        )
        * savers_credit_inflation_rounding_multiple

savers_credit_threshold_multiplier

Derived

source: 26 USC 25B(b)(2)

- name: savers_credit_threshold_multiplier
  kind: derived
  entity: TaxUnit
  dtype: Rate
  period: Year
  source: 26 USC 25B(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if filing_status == 1:
            1
        else:
            if filing_status == 3:
                savers_credit_head_of_household_threshold_fraction
            else:
                savers_credit_other_return_threshold_fraction

savers_credit_first_threshold

Derived

source: 26 USC 25B(b)(2)

- name: savers_credit_first_threshold
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25B(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: savers_credit_joint_first_threshold * savers_credit_threshold_multiplier

savers_credit_second_threshold

Derived

source: 26 USC 25B(b)(2)

- name: savers_credit_second_threshold
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25B(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: savers_credit_joint_second_threshold * savers_credit_threshold_multiplier

savers_credit_third_threshold

Derived

source: 26 USC 25B(b)(2)

- name: savers_credit_third_threshold
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25B(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: savers_credit_joint_third_threshold * savers_credit_threshold_multiplier

savers_credit_applicable_percentage

Derived

source: 26 USC 25B(b)

- name: savers_credit_applicable_percentage
  kind: derived
  entity: TaxUnit
  dtype: Rate
  period: Year
  source: 26 USC 25B(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if savers_credit_modified_adjusted_gross_income <= savers_credit_first_threshold:
            savers_credit_high_rate
        else:
            if savers_credit_modified_adjusted_gross_income <= savers_credit_second_threshold:
                savers_credit_middle_rate
            else:
                if savers_credit_modified_adjusted_gross_income <= savers_credit_third_threshold:
                    savers_credit_low_rate
                else:
                    savers_credit_zero_rate

savers_credit_eligible_individual

Derived

source: 26 USC 25B(c)

- name: savers_credit_eligible_individual
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 25B(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/151#exemption_individual_eligible
            output: exemption_individual_eligible
            hash: sha256:28fb0e7c50d48ad764ff1ddee8b654a18006fc3dde026034b4dfb6efb90a0fb2
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        age_at_close_of_taxable_year >= savers_credit_age_threshold
        and not exemption_individual_eligible
        and not is_student_under_section_152_f_2

savers_credit_gross_contributions

Derived

source: 26 USC 25B(d)(1)

- name: savers_credit_gross_contributions
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25B(d)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        able_account_contributions
        + (
            if retirement_contribution_inclusion_window_applies:
                qualified_retirement_contributions
                + elective_deferrals
                + eligible_deferred_compensation_deferrals
                + voluntary_employee_qualified_plan_contributions
            else:
                0
        )

savers_credit_excepted_distributions

Derived

source: 26 USC 25B(d)(2)(A), 25B(d)(2)(C)

- name: savers_credit_excepted_distributions
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25B(d)(2)(A), 25B(d)(2)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        trustee_to_trustee_transfer_or_rollover_distribution_portion
        + section_72_p_distribution
        + section_401_k_8_distribution
        + section_401_m_6_distribution
        + section_402_g_2_distribution
        + section_404_k_distribution
        + section_408_d_4_distribution
        + section_408A_d_3_distribution

savers_credit_spouse_distributions_treated_as_received

Derived

source: 26 USC 25B(d)(2)(D)

- name: savers_credit_spouse_distributions_treated_as_received
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25B(d)(2)(D)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if filing_status == 1 and filing_status_for_spouse_distribution_year == 1:
            spouse_testing_period_distributions
        else:
            0

savers_credit_distributions_taken_into_account

Derived

source: 26 USC 25B(d)(2)

- name: savers_credit_distributions_taken_into_account
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25B(d)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        max(
            0,
            individual_testing_period_distributions
            + savers_credit_spouse_distributions_treated_as_received
            - savers_credit_excepted_distributions
        )

savers_credit_qualified_retirement_savings_contributions

Derived

source: 26 USC 25B(d)

- name: savers_credit_qualified_retirement_savings_contributions
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25B(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        max(
            0,
            savers_credit_gross_contributions
            - savers_credit_distributions_taken_into_account
        )

savers_credit_contributions_taken_into_account

Derived

source: 26 USC 25B(a)

- name: savers_credit_contributions_taken_into_account
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25B(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        min(
            savers_credit_qualified_retirement_savings_contributions,
            savers_credit_contribution_cap
        )

savers_credit

Derived

source: 26 USC 25B(a)

- name: savers_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25B(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25B
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if savers_credit_eligible_individual:
            savers_credit_applicable_percentage
            * savers_credit_contributions_taken_into_account
        else:
            0

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 911inferredUS Federal › Statutes › Title 26 › § 911