Amended 1964, 1969, 1975, 1976, 1977
- 1977 Pub. L. 95-30 Pub. L. 95–30 struck out “having taxable income of less than $20,000” after “individuals” in section catchline.
- 1976 Pub. L. 94-455 Pub. L. 94–455 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 Dec. 31, 1969” after “each taxable year”, struck out provision requiring computation of taxable income by using standard deduction, and added subsec. (b).
- 1975 Pub. L. 94-12 Pub. L. 94–12 substituted “$15,000” for “$10,000”.
- 1969 Pub. L. 91-172 Pub. L. 91–172 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.
- 1964 Pub. L. 88-272 Pub. L. 88–272 substituted optional tax tables covering five categories for taxable years beginning on or after Jan. 1, 1964, and before Jan. 1, 1965, and for years beginning after Dec. 31, 1964, for a single general table.
Final rules 1
(a) Imposition of tax table tax
Amended 1977, 1981, 1986
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 102(b), substituted subsec. (a) for former subsec. (a) which read as follows:
“(1) In general.—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.
“(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) Certain taxpayers with large number of exemptions.—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.
“(4) Tax table income defined.—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.
“(5) Section may be applied on the basis of taxable income.—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.”
- 1981 Pub. L. 97-34 Pub. L. 97–34, § 121(c)(3), substituted “reduced by the sum of (i) the excess itemized deductions, and (ii) the direct charitable deduction” for “reduced by the excess itemized deductions”.
- 1981 Pub. L. 97-34 Pub. L. 97–34, § 101(b)(2)(C), added par. (5).
- 1977 Pub. L. 95-30 Pub. L. 95–30 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).
Cited by 4
(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—
Amended 1981
- 1981 Pub. L. 97-34 Pub. L. 97–34, § 101(b)(2)(B), inserted “and which shall be in such form as he determines appropriate” after “Secretary”.
Cited by 1
(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—
Amended 1977, 1986
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 141(b)(1), 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.
- 1977 Pub. L. 95-30 Pub. L. 95–30 added subsec. (b), redesignated former subsec. (b) as (c), and added subsecs. (d) and (e).
Cited by 1
(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
Amended 1978, 1980, 1981
- 1981 Pub. L. 97-34 Pub. L. 97–34, § 101(c)(2)(A), 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”.
- 1980 Pub. L. 96-222 Pub. L. 96–222, § 108(a)(1)(E), redesignated subpars. (B) and (C) as (A) and (B), respectively.
- 1980 Pub. L. 95-615 Pub. L. 95–615, § 202(f), as added by Pub. L. 96–222, § 108(a)(1)(A), struck out subpar. (A) which related to earned income from sources without the United States under section 911 of this title.
- 1978 Pub. L. 95-600 Pub. L. 95–600 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 section 1201 of this title.
(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.
Amended 1977
- 1977 Pub. L. 95-30 Pub. L. 95–30 added subsec. (b), redesignated former subsec. (b) as (c), and added subsecs. (d) and (e).
(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.
Amended 1977
- 1977 Pub. L. 95-30 Pub. L. 95–30 added subsec. (b), redesignated former subsec. (b) as (c), and added subsecs. (d) and (e).
Cited by 1
(e) Cross reference For computation of tax by Secretary, see section 6014.
Amended 1977
- 1977 Pub. L. 95-30 Pub. L. 95–30 added subsec. (b), redesignated former subsec. (b) as (c), and added subsecs. (d) and (e).