26 U.S.C. § 3
Tax tables for individuals
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 3, Tax tables for individuals, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/462019
- Permanent ID
ys:prov:462019@1- SHA-256
5e11212d53f4c2a83853e8e3d289f3925a6f3a2edc6c08563d26694cb237d6aa
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
In lieu of the tax imposed by section 1, there is hereby imposed for each taxable year on the taxable income of every individual—
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.
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.
This section shall not apply to—
For purposes of this title, the tax imposed by this section shall be treated as tax imposed by section 1.
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.
For computation of tax by Secretary, see section 6014.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.
- Tax Reduction Act of 1975House: no recorded tallySenate: no recorded tally
- Tax Reform Act of 1976House: no recorded tallySenate: no recorded tally
- Tax Reduction and Simplification Act of 1977House: no recorded tallySenate: no recorded tally
- Revenue Act of 1978House: no recorded tallySenate: no recorded tally
- Tax Treatment Extension Act of 1977House: no recorded tallySenate: no recorded tally
- Technical Corrections Act of 1979House: no recorded tallySenate: no recorded tally
- Economic Recovery Tax Act of 1981House: no recorded tallySenate: no recorded tally
- Tax Reform Act of 1986House: no recorded tallySenate: no recorded tally