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Eligible educator

1 rule

(A) In general For purposes of subsection (a)(2)(D), the term “eligible educator” means, with respect to any taxable year, an individual who is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide in a school for at least 900 hours during a school year.

(B) School The term “school” means any school which provides elementary education or secondary education (kindergarten through grade 12), as determined under State law.

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Encodings · 1

eligible_educator_minimum_school_hours26 USC § 62 (d)(1) (A) · parameter

26 USC 62(d)(1)(A)

name: eligible_educator_minimum_school_hours
kind: parameter
dtype: Count
source: 26 USC 62(d)(1)(A)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us/statute/26/62
          excerpt: for at least 900 hours during a school year
versions:
  - effective_from: '1990-01-01'
    formula: '900'

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statutes/26/62.yaml

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Rules

adjusted_gross_income

Derived

source: 26 USC 62(a)

- name: adjusted_gross_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 62(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/62
            excerpt: adjusted gross income means ... gross income minus the following deductions
  versions:
    - effective_from: '1990-01-01'
      formula: max(0, gross_income - deductions_described_in_subsection_a)

qualified_performing_artist_minimum_employer_count

Parameter

source: 26 USC 62(b)(1)(A)

- name: qualified_performing_artist_minimum_employer_count
  kind: parameter
  dtype: Count
  source: 26 USC 62(b)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/62
            excerpt: for at least 2 employers
  versions:
    - effective_from: '1990-01-01'
      formula: '2'

qualified_performing_artist_expense_gross_income_rate

Parameter

source: 26 USC 62(b)(1)(B)

- name: qualified_performing_artist_expense_gross_income_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 62(b)(1)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/62
            excerpt: exceeds 10 percent of such individual’s gross income
  versions:
    - effective_from: '1990-01-01'
      formula: '0.10'

qualified_performing_artist_agi_limit

Parameter

source: 26 USC 62(b)(1)(C)

- name: qualified_performing_artist_agi_limit
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 62(b)(1)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/62
            excerpt: does not exceed $16,000
  versions:
    - effective_from: '1990-01-01'
      formula: '16000'

qualified_performing_artist_nominal_employer_receipts_floor

Parameter

source: 26 USC 62(b)(2)

- name: qualified_performing_artist_nominal_employer_receipts_floor
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 62(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/62
            excerpt: from such employer ... equals or exceeds $200
  versions:
    - effective_from: '1990-01-01'
      formula: '200'