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Increase in standard deduction

Official source

Paragraph (2) shall be applied—

(i)#

by substituting “$23,625” for “$4,400” in subparagraph (B), and

(ii)#

by substituting “$15,750” for “$3,000” in subparagraph (C).

in view

Whole section

▸rulespec code

Shown source

statutes/26/63/c.yaml

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Rules

joint_or_surviving_spouse_multiplier

Parameter

source: IRC section 63(c)(2)(A)

- name: joint_or_surviving_spouse_multiplier
  kind: parameter
  dtype: Rate
  source: IRC section 63(c)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: 200 percent of the dollar amount in effect under subparagraph (C)
  versions:
    - effective_from: '2018-01-01'
      formula: '2'

head_of_household_basic_standard_deduction_base_amount

Parameter

source: IRC section 63(c)(2)(B)

- name: head_of_household_basic_standard_deduction_base_amount
  kind: parameter
  dtype: Money
  unit: USD
  source: IRC section 63(c)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: $4,400 in the case of a head of household
  versions:
    - effective_from: '2018-01-01'
      formula: '4400'

other_case_basic_standard_deduction_base_amount

Parameter

source: IRC section 63(c)(2)(C)

- name: other_case_basic_standard_deduction_base_amount
  kind: parameter
  dtype: Money
  unit: USD
  source: IRC section 63(c)(2)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: $3,000 in any other case
  versions:
    - effective_from: '2018-01-01'
      formula: '3000'

head_of_household_basic_standard_deduction_after_2017_base_amount

Parameter

source: IRC section 63(c)(7)(A)(i)

- name: head_of_household_basic_standard_deduction_after_2017_base_amount
  kind: parameter
  dtype: Money
  unit: USD
  source: IRC section 63(c)(7)(A)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: by substituting “$23,625” for “$4,400” in subparagraph (B)
  versions:
    - effective_from: '2018-01-01'
      formula: '23625'

other_case_basic_standard_deduction_after_2017_base_amount

Parameter

source: IRC section 63(c)(7)(A)(ii)

- name: other_case_basic_standard_deduction_after_2017_base_amount
  kind: parameter
  dtype: Money
  unit: USD
  source: IRC section 63(c)(7)(A)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: by substituting “$15,750” for “$3,000” in subparagraph (C)
  versions:
    - effective_from: '2018-01-01'
      formula: '15750'

post_2025_inflation_increase_rounding_multiple

Parameter

source: IRC section 63(c)(7)(B)(ii)

- name: post_2025_inflation_increase_rounding_multiple
  kind: parameter
  dtype: Money
  unit: USD
  source: IRC section 63(c)(7)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: >-
              If any increase under this clause is not a multiple of $50, such increase shall be
              rounded to the next lowest multiple of $50.
  versions:
    - effective_from: '2018-01-01'
      formula: '50'

head_of_household_basic_standard_deduction_amount

Derived

source: IRC section 63(c)(2)(B), (4), (7)

- name: head_of_household_basic_standard_deduction_amount
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: IRC section 63(c)(2)(B), (4), (7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: $4,400 in the case of a head of household
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: by substituting “$23,625” for “$4,400” in subparagraph (B)
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: >-
              In the case of a taxable year beginning after 2025, the $23,625 and $15,750 amounts in
              subparagraph (A) shall each be increased by an amount equal to— (I) such dollar
              amount, multiplied by (II) the cost-of-living adjustment determined under section
              1(f)(3)
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: >-
              If any increase under this clause is not a multiple of $50, such increase shall be
              rounded to the next lowest multiple of $50.
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        if increased_basic_standard_deduction_inflation_adjustment_applies:
          head_of_household_basic_standard_deduction_after_2017_base_amount + floor((head_of_household_basic_standard_deduction_after_2017_base_amount * increased_basic_standard_deduction_cost_of_living_adjustment / post_2025_inflation_increase_rounding_multiple)) * post_2025_inflation_increase_rounding_multiple
        else:
          head_of_household_basic_standard_deduction_after_2017_base_amount

other_case_basic_standard_deduction_amount

Derived

source: IRC section 63(c)(2)(C), (4), (7)

- name: other_case_basic_standard_deduction_amount
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: IRC section 63(c)(2)(C), (4), (7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: $3,000 in any other case
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: by substituting “$15,750” for “$3,000” in subparagraph (C)
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: >-
              In the case of a taxable year beginning after 2025, the $23,625 and $15,750 amounts in
              subparagraph (A) shall each be increased by an amount equal to— (I) such dollar
              amount, multiplied by (II) the cost-of-living adjustment determined under section
              1(f)(3)
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: >-
              If any increase under this clause is not a multiple of $50, such increase shall be
              rounded to the next lowest multiple of $50.
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        if increased_basic_standard_deduction_inflation_adjustment_applies:
          other_case_basic_standard_deduction_after_2017_base_amount + floor((other_case_basic_standard_deduction_after_2017_base_amount * increased_basic_standard_deduction_cost_of_living_adjustment / post_2025_inflation_increase_rounding_multiple)) * post_2025_inflation_increase_rounding_multiple
        else:
          other_case_basic_standard_deduction_after_2017_base_amount

basic_standard_deduction_before_dependent_limitation

Derived

source: IRC section 63(c)(2), (7)

- name: basic_standard_deduction_before_dependent_limitation
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: IRC section 63(c)(2), (7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: >-
              the basic standard deduction is— (A) 200 percent of the dollar amount in effect under
              subparagraph (C) for the taxable year in the case of— (i) a joint return, or (ii) a
              surviving spouse
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: $4,400 in the case of a head of household
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: $3,000 in any other case
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        if filing_status == 1 or filing_status == 4:
          joint_or_surviving_spouse_multiplier * other_case_basic_standard_deduction_amount
        else:
          if filing_status == 3:
            head_of_household_basic_standard_deduction_amount
          else:
            other_case_basic_standard_deduction_amount

basic_standard_deduction

Derived

source: IRC section 63(c)(2), (5), (7)

- name: basic_standard_deduction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: IRC section 63(c)(2), (5), (7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: >-
              the basic standard deduction applicable to such individual for such individual’s
              taxable year shall not exceed the greater of— (A) $500, or (B) the sum of $250 and
              such individual’s earned income.
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/63/c/5#dependent_basic_standard_deduction_limitation_applies
            output: dependent_basic_standard_deduction_limitation_applies
            hash: sha256:3812a70bc92a966e321f93d4c09a3c4bd78ea9f1e7418a967b5b0bf93308444b
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/63/c/5#dependent_basic_standard_deduction_statutory_limit
            output: dependent_basic_standard_deduction_statutory_limit
            hash: sha256:3812a70bc92a966e321f93d4c09a3c4bd78ea9f1e7418a967b5b0bf93308444b
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        if dependent_basic_standard_deduction_limitation_applies:
          min(basic_standard_deduction_before_dependent_limitation, dependent_basic_standard_deduction_statutory_limit)
        else:
          basic_standard_deduction_before_dependent_limitation

additional_standard_deduction

Derived

source: IRC section 63(c)(3)

- name: additional_standard_deduction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: IRC section 63(c)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: >-
              the additional standard deduction is the sum of each additional amount to which the
              taxpayer is entitled under subsection (f).
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/63/f#additional_standard_deduction_amount_under_subsection_f
            output: additional_standard_deduction_amount_under_subsection_f
            hash: sha256:f4af216ba9d20c25fa4cfdb0f69531fa296ec569828f3edb3314d5fa2915621e
  versions:
    - effective_from: '2018-01-01'
      formula: additional_standard_deduction_amount_under_subsection_f

standard_deduction

Derived

source: IRC section 63(c)(1), (6)

- name: standard_deduction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: IRC section 63(c)(1), (6)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: >-
              the term “standard deduction” means the sum of— (A) the basic standard deduction, and
              (B) the additional standard deduction.
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/63/c/6#standard_deduction_ineligible
            output: standard_deduction_ineligible
            hash: sha256:ee32cfd0ed49ed31983fd36e7a8fd74b3c0a2f7adc4ce6151d95c0956de8d2b3
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        if standard_deduction_ineligible:
          0
        else:
          basic_standard_deduction + additional_standard_deduction

loading…

us/statute/26/63/c/7/A — Increase in standard deduction · Axiom

Increase in standard deduction

Official source

Paragraph (2) shall be applied—

(i)#

by substituting “$23,625” for “$4,400” in subparagraph (B), and

(ii)#

by substituting “$15,750” for “$3,000” in subparagraph (C).

in view

Whole section

▸rulespec code

Shown source

statutes/26/63/c.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/63/c; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

joint_or_surviving_spouse_multiplier

Parameter

source: IRC section 63(c)(2)(A)

- name: joint_or_surviving_spouse_multiplier
  kind: parameter
  dtype: Rate
  source: IRC section 63(c)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: 200 percent of the dollar amount in effect under subparagraph (C)
  versions:
    - effective_from: '2018-01-01'
      formula: '2'

head_of_household_basic_standard_deduction_base_amount

Parameter

source: IRC section 63(c)(2)(B)

- name: head_of_household_basic_standard_deduction_base_amount
  kind: parameter
  dtype: Money
  unit: USD
  source: IRC section 63(c)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: $4,400 in the case of a head of household
  versions:
    - effective_from: '2018-01-01'
      formula: '4400'

other_case_basic_standard_deduction_base_amount

Parameter

source: IRC section 63(c)(2)(C)

- name: other_case_basic_standard_deduction_base_amount
  kind: parameter
  dtype: Money
  unit: USD
  source: IRC section 63(c)(2)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: $3,000 in any other case
  versions:
    - effective_from: '2018-01-01'
      formula: '3000'

head_of_household_basic_standard_deduction_after_2017_base_amount

Parameter

source: IRC section 63(c)(7)(A)(i)

- name: head_of_household_basic_standard_deduction_after_2017_base_amount
  kind: parameter
  dtype: Money
  unit: USD
  source: IRC section 63(c)(7)(A)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: by substituting “$23,625” for “$4,400” in subparagraph (B)
  versions:
    - effective_from: '2018-01-01'
      formula: '23625'

other_case_basic_standard_deduction_after_2017_base_amount

Parameter

source: IRC section 63(c)(7)(A)(ii)

- name: other_case_basic_standard_deduction_after_2017_base_amount
  kind: parameter
  dtype: Money
  unit: USD
  source: IRC section 63(c)(7)(A)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: by substituting “$15,750” for “$3,000” in subparagraph (C)
  versions:
    - effective_from: '2018-01-01'
      formula: '15750'

post_2025_inflation_increase_rounding_multiple

Parameter

source: IRC section 63(c)(7)(B)(ii)

- name: post_2025_inflation_increase_rounding_multiple
  kind: parameter
  dtype: Money
  unit: USD
  source: IRC section 63(c)(7)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: >-
              If any increase under this clause is not a multiple of $50, such increase shall be
              rounded to the next lowest multiple of $50.
  versions:
    - effective_from: '2018-01-01'
      formula: '50'

head_of_household_basic_standard_deduction_amount

Derived

source: IRC section 63(c)(2)(B), (4), (7)

- name: head_of_household_basic_standard_deduction_amount
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: IRC section 63(c)(2)(B), (4), (7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: $4,400 in the case of a head of household
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: by substituting “$23,625” for “$4,400” in subparagraph (B)
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: >-
              In the case of a taxable year beginning after 2025, the $23,625 and $15,750 amounts in
              subparagraph (A) shall each be increased by an amount equal to— (I) such dollar
              amount, multiplied by (II) the cost-of-living adjustment determined under section
              1(f)(3)
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: >-
              If any increase under this clause is not a multiple of $50, such increase shall be
              rounded to the next lowest multiple of $50.
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        if increased_basic_standard_deduction_inflation_adjustment_applies:
          head_of_household_basic_standard_deduction_after_2017_base_amount + floor((head_of_household_basic_standard_deduction_after_2017_base_amount * increased_basic_standard_deduction_cost_of_living_adjustment / post_2025_inflation_increase_rounding_multiple)) * post_2025_inflation_increase_rounding_multiple
        else:
          head_of_household_basic_standard_deduction_after_2017_base_amount

other_case_basic_standard_deduction_amount

Derived

source: IRC section 63(c)(2)(C), (4), (7)

- name: other_case_basic_standard_deduction_amount
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: IRC section 63(c)(2)(C), (4), (7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: $3,000 in any other case
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: by substituting “$15,750” for “$3,000” in subparagraph (C)
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: >-
              In the case of a taxable year beginning after 2025, the $23,625 and $15,750 amounts in
              subparagraph (A) shall each be increased by an amount equal to— (I) such dollar
              amount, multiplied by (II) the cost-of-living adjustment determined under section
              1(f)(3)
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: >-
              If any increase under this clause is not a multiple of $50, such increase shall be
              rounded to the next lowest multiple of $50.
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        if increased_basic_standard_deduction_inflation_adjustment_applies:
          other_case_basic_standard_deduction_after_2017_base_amount + floor((other_case_basic_standard_deduction_after_2017_base_amount * increased_basic_standard_deduction_cost_of_living_adjustment / post_2025_inflation_increase_rounding_multiple)) * post_2025_inflation_increase_rounding_multiple
        else:
          other_case_basic_standard_deduction_after_2017_base_amount

basic_standard_deduction_before_dependent_limitation

Derived

source: IRC section 63(c)(2), (7)

- name: basic_standard_deduction_before_dependent_limitation
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: IRC section 63(c)(2), (7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: >-
              the basic standard deduction is— (A) 200 percent of the dollar amount in effect under
              subparagraph (C) for the taxable year in the case of— (i) a joint return, or (ii) a
              surviving spouse
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: $4,400 in the case of a head of household
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: $3,000 in any other case
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        if filing_status == 1 or filing_status == 4:
          joint_or_surviving_spouse_multiplier * other_case_basic_standard_deduction_amount
        else:
          if filing_status == 3:
            head_of_household_basic_standard_deduction_amount
          else:
            other_case_basic_standard_deduction_amount

basic_standard_deduction

Derived

source: IRC section 63(c)(2), (5), (7)

- name: basic_standard_deduction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: IRC section 63(c)(2), (5), (7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: >-
              the basic standard deduction applicable to such individual for such individual’s
              taxable year shall not exceed the greater of— (A) $500, or (B) the sum of $250 and
              such individual’s earned income.
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/63/c/5#dependent_basic_standard_deduction_limitation_applies
            output: dependent_basic_standard_deduction_limitation_applies
            hash: sha256:3812a70bc92a966e321f93d4c09a3c4bd78ea9f1e7418a967b5b0bf93308444b
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/63/c/5#dependent_basic_standard_deduction_statutory_limit
            output: dependent_basic_standard_deduction_statutory_limit
            hash: sha256:3812a70bc92a966e321f93d4c09a3c4bd78ea9f1e7418a967b5b0bf93308444b
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        if dependent_basic_standard_deduction_limitation_applies:
          min(basic_standard_deduction_before_dependent_limitation, dependent_basic_standard_deduction_statutory_limit)
        else:
          basic_standard_deduction_before_dependent_limitation

additional_standard_deduction

Derived

source: IRC section 63(c)(3)

- name: additional_standard_deduction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: IRC section 63(c)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: >-
              the additional standard deduction is the sum of each additional amount to which the
              taxpayer is entitled under subsection (f).
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/63/f#additional_standard_deduction_amount_under_subsection_f
            output: additional_standard_deduction_amount_under_subsection_f
            hash: sha256:f4af216ba9d20c25fa4cfdb0f69531fa296ec569828f3edb3314d5fa2915621e
  versions:
    - effective_from: '2018-01-01'
      formula: additional_standard_deduction_amount_under_subsection_f

standard_deduction

Derived

source: IRC section 63(c)(1), (6)

- name: standard_deduction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: IRC section 63(c)(1), (6)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/63
            excerpt: >-
              the term “standard deduction” means the sum of— (A) the basic standard deduction, and
              (B) the additional standard deduction.
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/63/c/6#standard_deduction_ineligible
            output: standard_deduction_ineligible
            hash: sha256:ee32cfd0ed49ed31983fd36e7a8fd74b3c0a2f7adc4ce6151d95c0956de8d2b3
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        if standard_deduction_ineligible:
          0
        else:
          basic_standard_deduction + additional_standard_deduction