26Title 26The US tax code, read & explained

26 U.S.C. § 3

§ 3. Tax tables for individuals

313 words · amended 10 times · cited by 42 other sections

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No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

History

Part of the code since 1954. Last changed October 22, 1986 by the Tax Reform Act of 1986.

Every change, newest first (11)
  1. October 22, 1986Tax Reform Act of 1986
  2. August 13, 1981Economic Recovery Tax Act of 1981
  3. April 1, 1980Public Law 96-222
  4. April 1, 1980Public Law 95-615
  5. November 6, 1978Revenue Act of 1978
  6. May 23, 1977Public Law 95-30
  7. October 4, 1976Tax Reform Act of 1976
  8. March 29, 1975Public Law 94-12
  9. December 30, 1969Tax Reform Act of 1969
  10. February 26, 1964Public Law 88-272
  11. August 16, 1954Internal Revenue Code of 1954 (original text)

The law as written

Current through Public Law 119-102. Amendment notes omitted.

Structure

  1. (a) Imposition of tax table tax
  2. (b) Section inapplicable to certain individuals
  3. (c) Tax treated as imposed by section 1
  4. (d) Taxable income
  5. (e) Cross reference
(a) Imposition of tax table tax
(1) In general

In lieu of the tax imposed by section 1, there is hereby imposed for each taxable year on the taxable income of every individual—

(A)

who does not itemize his deductions for the taxable year, and

(B)

whose taxable income for such taxable year does not exceed the ceiling amount,

a tax determined under tables, applicable to such taxable year, which shall be prescribed by the Secretary and which shall be in such form as he determines appropriate. In the table so prescribed, the amounts of the tax shall be computed on the basis of the rates prescribed by section 1.

(2) Ceiling amount defined

For purposes of paragraph (1), the term “ceiling amount” means, with respect to any taxpayer, the amount (not less than $20,000) determined by the Secretary for the tax rate category in which such taxpayer falls.

(3) Authority to prescribe tables for taxpayers who itemize deductions

The Secretary may provide that this section shall apply also for any taxable year to individuals who itemize their deductions. Any tables prescribed under the preceding sentence shall be on the basis of taxable income.

(b) Section inapplicable to certain individuals

This section shall not apply to—

(1)

an individual making a return under section 443(a)(1) for a period of less than 12 months on account of a change in annual accounting period, and

(2)

an estate or trust.

(c) Tax treated as imposed by section 1

For purposes of this title, the tax imposed by this section shall be treated as tax imposed by section 1.

(d) Taxable income

Whenever it is necessary to determine the taxable income of an individual to whom this section applies, the taxable income shall be determined under section 63.

(e) Cross reference

For computation of tax by Secretary, see section 6014.