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Tier 1 railroad retirement benefit

1 rule

For purposes of paragraph (1), the term “tier 1 railroad retirement benefit” means—

(A) the amount of the annuity under the Railroad Retirement Act of 1974 equal to the amount of the benefit to which the taxpayer would have been entitled under the Social Security Act if all of the service after December 31, 1936 , of the employee (on whose employment record the annuity is being paid) had been included in the term “employment” as defined in the Social Security Act, and

(B) a monthly annuity amount under section 3(f)(3) of the Railroad Retirement Act of 1974.

in view

Whole section

Encodings · 1

tier_1_railroad_retirement_benefit26 USC § 86 (d)(4) · derived

26 USC 86(d)(4)

name: tier_1_railroad_retirement_benefit
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 86(d)(4)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/86
          excerpt: >-
            the term “tier 1 railroad retirement benefit” means— (A) the amount
            of the annuity ... equal to the amount of the benefit ... under the
            Social Security Act ... and (B) a monthly annuity amount under
            section 3(f)(3)
versions:
  - effective_from: '1990-01-01'
    formula: |-
      railroad_retirement_annuity_amount_equivalent_to_social_security_benefit
      + railroad_retirement_additional_tier_1_monthly_annuity_amount

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▸rulespec code

Shown source

statutes/26/86.yaml

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This encoding covers the parent provision us/statute/26/86; no dedicated encoding exists for this exact provision yet.

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Rules

social_security_one_half_rate

Parameter

source: 26 USC 86(a)(1), (b)(1)(A)(ii)

- name: social_security_one_half_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 86(a)(1), (b)(1)(A)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: one-half of the social security benefits received during the taxable year
  versions:
    - effective_from: '1990-01-01'
      formula: '0.5'

social_security_additional_inclusion_rate

Parameter

source: 26 USC 86(a)(2)

- name: social_security_additional_inclusion_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 86(a)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: 85 percent of such excess
  versions:
    - effective_from: '1990-01-01'
      formula: '0.85'

social_security_base_amount_other

Parameter

source: 26 USC 86(c)(1)(A)

- name: social_security_base_amount_other
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 86(c)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: except as otherwise provided in this paragraph, $25,000
  versions:
    - effective_from: '1990-01-01'
      formula: '25000'

social_security_base_amount_joint

Parameter

source: 26 USC 86(c)(1)(B)

- name: social_security_base_amount_joint
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 86(c)(1)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: $32,000 in the case of a joint return
  versions:
    - effective_from: '1990-01-01'
      formula: '32000'

social_security_base_amount_married_separate_not_apart

Parameter

source: 26 USC 86(c)(1)(C)

- name: social_security_base_amount_married_separate_not_apart
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 86(c)(1)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: >-
              zero in the case of a taxpayer who— (i) is married as of the close of the taxable year
              ... but does not file a joint return ... and (ii) does not live apart from his spouse
              at all times during the taxable year
  versions:
    - effective_from: '1990-01-01'
      formula: '0'

social_security_adjusted_base_amount_other

Parameter

source: 26 USC 86(c)(2)(A)

- name: social_security_adjusted_base_amount_other
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 86(c)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: except as otherwise provided in this paragraph, $34,000
  versions:
    - effective_from: '1990-01-01'
      formula: '34000'

social_security_adjusted_base_amount_joint

Parameter

source: 26 USC 86(c)(2)(B)

- name: social_security_adjusted_base_amount_joint
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 86(c)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: $44,000 in the case of a joint return
  versions:
    - effective_from: '1990-01-01'
      formula: '44000'

social_security_adjusted_base_amount_married_separate_not_apart

Parameter

source: 26 USC 86(c)(2)(C)

- name: social_security_adjusted_base_amount_married_separate_not_apart
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 86(c)(2)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: zero in the case of a taxpayer described in paragraph (1)(C)
  versions:
    - effective_from: '1990-01-01'
      formula: '0'