26 U.S.C. § 3

Editorial Notes

Amendments

Pub. L. 99–514, § 102(b)1986—Subsec. (a). , substituted subsec. (a) for former subsec. (a) which read as follows:

In general“(1) .—In lieu of the tax imposed by section 1, there is hereby imposed for each taxable year on the tax table income of every individual whose tax table income for such 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 tables so prescribed, the amounts of tax shall be computed on the basis of the rates prescribed by section 1.

Ceiling amount defined“(2) .—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.

Certain taxpayers with large number of exemptions“(3) .—The Secretary may exclude from the application of this section taxpayers in any tax rate category having more than the number of exemptions for that category determined by the Secretary.

Tax table income defined“(4) .—For purposes of this section, the term ‘tax table income’ means adjusted gross income—

“(A) reduced by the sum of—

“(i) the excess itemized deductions, and

“(ii) the direct charitable deduction, and

“(B) increased (in the case of an individual to whom section 63(e) applies) by the unused zero bracket amount.

Section may be applied on the basis of taxable income“(5) .—The Secretary may provide that this section shall be applied for any taxable year on the basis of taxable income in lieu of tax table income.”

Pub. L. 99–514, § 141(b)(1)Subsec. (b). , struck out par. (1) which read: “an individual to whom section 1301 (relating to income averaging) applies for the taxable year,” and redesignated pars. (2) and (3) as (1) and (2), respectively.

Pub. L. 97–34, § 101(b)(2)(B)1981—Subsec. (a)(1). , inserted “and which shall be in such form as he determines appropriate” after “Secretary”.

Pub. L. 97–34, § 121(c)(3)Subsec. (a)(4)(A). , substituted “reduced by the sum of (i) the excess itemized deductions, and (ii) the direct charitable deduction” for “reduced by the excess itemized deductions”.

Pub. L. 97–34, § 101(b)(2)(C)Subsec. (a)(5). , added par. (5).

Pub. L. 97–34, § 101(c)(2)(A)Subsec. (b)(1). , substituted “an individual to whom section 1301 (relating to income averaging) applies for the taxable year” for “an individual to whom (A) section 1301 (relating to income averaging), or (B) section 1348 (relating to maximum rate on personal service income), applies for the taxable year”.

Pub. L. 96–222, § 108(a)(1)(E)1980—Subsec. (b)(1). , redesignated subpars. (B) and (C) as (A) and (B), respectively.

Pub. L. 95–615, § 202(f)Pub. L. 96–222, § 108(a)(1)(A)section 911 of this title, as added by , struck out subpar. (A) which related to earned income from sources without the United States under .

Pub. L. 95–600section 1201 of this title1978—Subsec. (b)(1). redesignated subpars. (C) and (D) as (B) and (C), respectively, and struck out former subpar. (B) which related to the alternative capital gains tax under .

Pub. L. 95–301977— struck out “having taxable income of less than $20,000” after “individuals” in section catchline.

Pub. L. 95–30Subsec. (a). designated existing provisions as par. (1), substituted “tax table income” for “taxable income” and “does not exceed the ceiling amount” for “does not exceed $20,000”, and added pars. (2) to (4).

Pub. L. 95–30Subsecs. (b) to (e). added subsec. (b), redesignated former subsec. (b) as (c), and added subsecs. (d) and (e).

Pub. L. 94–455Dec. 31, 19691976— designated existing provisions as subsec. (a), substituted provision relating to taxable income for such year does not exceed $20,000 for provision relating to adjusted gross income for such year is less than $15,000 and who has elected for such year to pay the tax imposed by this section, struck out “or his delegate” after “Secretary”, “beginning after ” after “each taxable year”, struck out provision requiring computation of taxable income by using standard deduction, and added subsec. (b).

Pub. L. 94–121975— substituted “$15,000” for “$10,000”.

Pub. L. 91–1721969— raised the individual gross income limit of $5,000 to $10,000 for exercising the option and substituted provision that the tax has to be determined under tables to be prescribed by the Secretary or his delegate for tables of tax rates for single persons, heads of household, married persons filing joint returns, married persons filing separate returns with 10 per cent standard deduction and married persons filing separate returns with minimum standard deduction.

Pub. L. 88–272Jan. 1, 1964Jan. 1, 1965Dec. 31, 19641964— substituted optional tax tables covering five categories for taxable years beginning on or after , and before , and for years beginning after , for a single general table.

Statutory Notes and Related Subsidiaries

Effective Date of 1986 Amendment

Pub. L. 99–514Dec. 31, 1986section 151(a) of Pub. L. 99–514section 1 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

Effective Date of 1981 Amendment

section 101(c)(2)(A) of Pub. L. 97–34Dec. 31, 1981section 101(f)(1) of Pub. L. 97–34section 1 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

section 121(c)(3) of Pub. L. 97–34Dec. 31, 1981section 121(d) of Pub. L. 97–34section 170 of this titleAmendment by applicable to contributions made after , in taxable years beginning after such date, see , set out as a note under .

Effective Date of 1980 Amendment

Pub. L. 96–222, title I, § 108(a)(2)Apr. 1, 198094 Stat. 225

Effective Date of 1978 Amendment

Pub. L. 95–600, title IV, § 401(c)Nov. 6, 197892 Stat. 2867

Effective Date of 1977 Amendment

Pub. L. 95–30Dec. 31, 1976section 106(a) of Pub. L. 95–30section 1 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

Effective Date of 1976 Amendment

Pub. L. 94–455, title V, § 508Oct. 4, 197690 Stat. 1569

Effective and Termination Dates of 1975 Amendment

Pub. L. 94–12, title II, § 209(a)Mar. 29, 197589 Stat. 35Pub. L. 94–164, § 2(e)Dec. 23, 197589 Stat. 972

Effective Date of 1969 Amendment

Pub. L. 91–172Dec. 31, 1969section 803(f) of Pub. L. 91–172section 1 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

Effective Date of 1964 Amendment

Pub. L. 88–272, title III, § 301(c)Feb. 26, 196478 Stat. 140Pub. L. 99–514, § 2Oct. 22, 1986100 Stat. 2095