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us/statute/26/63/c/7/B/i — In general · Axiom

Adjustment for inflation

(i) In general

(i)In general#

Paragraph (4) shall not apply to the dollar amounts contained in paragraphs (2)(B) and (2)(C).

(ii)Adjustment of increased amounts#

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) for the calendar year in which the taxable year begins, determined by substituting “2024” for “2016” in subparagraph (A)(ii) thereof.

(ii)(I)#

such dollar amount, multiplied by

(ii)(II)#

the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting “2024” for “2016” in subparagraph (A)(ii) thereof.

If any increase under this clause is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50.

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…

Adjustment for inflation

Official source

(i) In general

(i)In general#

Paragraph (4) shall not apply to the dollar amounts contained in paragraphs (2)(B) and (2)(C).

(ii)Adjustment of increased amounts#

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)(I)#

such dollar amount, multiplied by

(ii)(II)#

If any increase under this clause is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50.

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