# 26 U.S.C. § 3: Tax tables for individuals

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s3>. Cite pinpoints as 26 U.S.C. § 3(a)(1).

## § 3(a) Imposition of tax table tax

**§ 3(a)(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—

**§ 3(a)(1)(A)** who does not itemize his deductions for the taxable year, and

**§ 3(a)(1)(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.

**§ 3(a)(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(a)(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.

## § 3(b) Section inapplicable to certain individuals

This section shall not apply to—

**§ 3(b)(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

**§ 3(b)(2)** an estate or trust.

## § 3(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.

## § 3(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.

## § 3(e) Cross reference

For computation of tax by Secretary, see section 6014.

## Regulations

- [Treas. Reg. § 1.3-1](/26/reg/1.3-1.md): Application of optional tax. (interprets § 3)

## Final rules

- [FR Doc. 94-20222](https://www.federalregister.gov/documents/1994/08/22/94-20222/tax-free-exports-of-vaccines-vaccine-floor-stocks-tax-of-1993-and-fuel-floor-stocks-taxes-under-the) (1994): Tax-Free Exports of Vaccines, Vaccine Floor Stocks Tax of 1993, and Fuel Floor Stocks Taxes Under the Omnibus Budget Reconciliation Act of 1993

## Proposed regulations (not in force)

- [Prop. Treas. Reg. § 1.3-1](/26/prop/1.3-1_2017-01056.md): Tax tables for individuals. (REG-107279-00, proposed 2017-01-19)

## Connections

Cites: § 1 Tax imposed; § 63 Taxable income defined; § 443 Returns for a period of less than 12 months; § 6014 Income tax return—tax not computed by taxpayer

Cited by: § 168 Accelerated cost recovery system; § 543 Personal holding company income; § 7701 Definitions

Derived from: 1939 § 400

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 8
- 1964-02-26: [Pub. L. 88-272](/26/act/88-272.md), 78 Stat. 129
- 1969-12-30: [Pub. L. 91-172](/26/act/91-172.md), 83 Stat. 684
- 1975-03-29: [Pub. L. 94-12](/26/act/94-12.md), 89 Stat. 29
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1558
- 1977-05-23: [Pub. L. 95-30](/26/act/95-30.md), 91 Stat. 131
- 1978-11-06: [Pub. L. 95-600](/26/act/95-600.md), 92 Stat. 2867
- 1980-04-01: [Pub. L. 95-615](/26/act/95-615.md), 94 Stat. 223
- 1980-04-01: [Pub. L. 96-222](/26/act/96-222.md), 94 Stat. 223
- 1980-04-01: [Pub. L. 96-222](/26/act/96-222.md), 94 Stat. 225
- 1981-08-13: [Pub. L. 97-34](/26/act/97-34.md), 95 Stat. 183
- 1986-10-22: [Pub. L. 99-514](/26/act/99-514.md), 100 Stat. 2102