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Investment in the contract

Notwithstanding any other provision of law, a qualified retirement savings contribution shall not fail to be included in determining the investment in the contract for purposes of section 72 by reason of the credit under this section.

in view

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▸rulespec code

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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 § 72inferredUS Federal › Statutes › Title 26 › § 72

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us/statute/26/25B/f — Investment in the contract · Axiom

Investment in the contract

Official source

in view

Whole section

▸rulespec code

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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 § 72inferredUS Federal › Statutes › Title 26 › § 72