Internal Revenue Code:Sec. 3. Tax tables for individuals
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Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter A - Determination of Tax Liability
PART I - TAX ON INDIVIDUALS
Statute
Sec. 3. Tax tables for individuals
(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.
Sources
(Aug. 16, 1954, ch. 736, 68A Stat. 8; Pub. L. 88-272, title III,
Sec. 301(a), Feb. 26, 1964, 78 Stat. 129; Pub. L. 91-172, title
VIII, Sec. 803(c), Dec. 30, 1969, 83 Stat. 684; Pub. L. 94-12,
title II, Sec. 201(c), Mar. 29, 1975, 89 Stat. 29; Pub. L. 94-455,
title V, Sec. 501(a), Oct. 4, 1976, 90 Stat. 1558; Pub. L. 95-30,
title I, Sec. 101(b), May 23, 1977, 91 Stat. 131; Pub. L. 95-600,
title IV, Sec. 401(b)(1), Nov. 6, 1978, 92 Stat. 2867; Pub. L.
95-600, title II, Sec. 202(g), as added Pub. L. 96-222, title I,
Sec. 108(a)(1)(A), Apr. 1, 1980, 94 Stat. 223; Pub. L. 96-222,
title I, Sec. 108(a)(1)(E), Apr. 1, 1980, 94 Stat. 225; Pub. L.
97-34, title I, Sec. 101(b)(2)(B), (C), (c)(2)(A), 121(c)(3), Aug.
13, 1981, 95 Stat. 183, 197; Pub. L. 99-514, title I, Sec. 102(b),
141(b)(1), Oct. 22, 1986, 100 Stat. 2102, 2117.)
Miscellaneous
AMENDMENTS
1986 - Subsec. (a). Pub. L. 99-514, Sec. 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.''
Subsec. (b). Pub. L. 99-514, Sec. 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.
1981 - Subsec. (a)(1). Pub. L. 97-34, Sec. 101(b)(2)(B), inserted
''and which shall be in such form as he determines appropriate''
after ''Secretary''.
Subsec. (a)(4)(A). Pub. L. 97-34, Sec. 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''.
Subsec. (a)(5). Pub. L. 97-34, Sec. 101(b)(2)(C), added par. (5).
Subsec. (b)(1). Pub. L. 97-34, Sec. 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 - Subsec. (b)(1). Pub. L. 96-222 redesignated subpars. (B)
and (C) as (A) and (B), respectively, and struck out former subpar.
(A) which made reference to section 911 (relating to earned income
from sources without the United States).
1978 - Subsec. (b)(1). Pub. L. 95-600 struck out subpar. (B)
which related to the alternative capital gains tax under section
1201 of this title, and redesignated subpars. (C) and (D) as (B)
and (C), respectively.
1977 - Pub. L. 95-30 struck out ''having taxable income of less
than $20,000'' after ''individuals'' in section catchline.
Subsec. (a). 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).
Subsecs. (b) to (e). Pub. L. 95-30 added subsec. (b),
redesignated former subsec. (b) as (c), and added subsecs. (d) and
(e).
1976 - 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 substituted ''$15,000'' for ''$10,000''.
1969 - 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 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.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99-514 applicable to taxable years beginning
after Dec. 31, 1986, see section 151(a) of Pub. L. 99-514, set out
as a note under section 1 of this title.
EFFECTIVE DATE OF 1981 AMENDMENT
Amendment by section 101(c)(2)(A) of Pub. L. 97-34 applicable to
taxable years beginning after Dec. 31, 1981, see section 101(f)(1)
of Pub. L. 97-34, set out as a note under section 1 of this title.
Amendment by section 121(c)(3) of Pub. L. 97-34 applicable to
contributions made after Dec. 31, 1981, in taxable years beginning
after such date, see section 121(d) of Pub. L. 97-34, set out as a
note under section 170 of this title.
EFFECTIVE DATE OF 1980 AMENDMENT
Section 108(a)(2) of Pub. L. 96-222 provided that:
''(A) In general. - Except as provided in subparagraph (B), the
amendments made by paragraph (1) (amending this section and
sections 119, 911, and 913 of this title) shall take effect as if
included in the Foreign Earned Income Act of 1978 (Pub. L. 95-615).
''(B) Paragraph (1)(E). - The amendment made by paragraph (1)(E)
(amending this section) shall apply to taxable years beginning
after December 31, 1978.''
EFFECTIVE DATE OF 1978 AMENDMENT
Amendment by section 401(b)(1) of Pub. L. 95-600 applicable to
taxable years beginning after Dec. 31, 1978, see section 401(c) of
Pub. L. 95-600, set out as a note under section 1201 of this title.
EFFECTIVE DATE OF 1977 AMENDMENT
Amendment by Pub. L. 95-30 applicable to taxable years beginning
after Dec. 31, 1976, see section 106(a) of Pub. L. 95-30, set out
as a note under section 1 of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Section 508 of Pub. L. 94-455 provided that: ''Except as
otherwise provided, the amendments made by this title (enacting
section 44A, amending this section and sections 36, 37, 41, 42, 46,
50A, 104, 144, 213, 217, 904, 1211, 1304, 3402, 6014, and 6096,
enacting provisions set out as notes under sections 105, 8022, and
repealing sections 4 and 214 of this title) shall apply to taxable
years beginning after December 31, 1975.''
EFFECTIVE AND TERMINATION DATES OF 1975 AMENDMENT
Section 209(a) of Pub. L. 94-12, as amended by Pub. L. 94-164,
Sec. 2(e), Dec. 23, 1975, 89 Stat. 972, provided that: ''The
amendments made by sections 201, 202(a), and 203 (enacting section
42 of this title and amending this section and sections 56, 141,
6012, and 6096 of this title) shall apply to taxable years ending
after December 31, 1974. The amendments made by sections 201(a) and
202(a) (amending section 141 of this title) shall cease to apply to
taxable years ending after December 31, 1975; those made by
sections 201(b), 201(c), and 203 (enacting section 42 of this title
and amending this section and sections 56, 6012, and 6096 of this
title) shall cease to apply to taxable years ending after December
31, 1976.''
EFFECTIVE DATE OF 1969 AMENDMENT
Amendment by Pub. L. 91-172 applicable to taxable years beginning
after Dec. 31, 1969, see section 803(f) of Pub. L. 91-172, set out
as a note under section 1 of this title.
EFFECTIVE DATE OF 1964 AMENDMENT
Section 301(c) of Pub. L. 88-272, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ''Except for
purposes of section 21 of the Internal Revenue Code of 1986
(formerly I.R.C. 1954) (relating to effect of changes in rates
during a taxable year), the amendments made by this section
(amending this section and sections 4 and 6014 of this title) shall
apply to taxable years beginning after December 31, 1963.''
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 891 of this title.
