26 U.S.C. 1: Tax imposed

2019

• Pub. L. 116–94 struck out par. (4) which related to special rules for certain children with unearned income. (Further Consolidated Appropriations Act, 2020) Law text · (j)

2017

• Pub. L. 115–97, §11002(c)(1), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: "except as provided in paragraph (8), by increasing the minimum and maximum dollar amounts for each rate bracket for which a tax is imposed under such table by the cost-o… Law text · (f)
• Pub. L. 115–97, §11002(a), added par. (3) and struck out former par. (3). Prior to amendment, text read as follows: "For purposes of paragraph (2), the cost-of-living adjustment for any calendar year is the percentage (if any) by which— Law text · (f)
• Pub. L. 115–97, §11002(b), added par. (6), redesignated former par. (6) as (7), and struck out former par. (7). Prior to amendment, text of par. (7) read as follows: "In prescribing tables under paragraph (1) which apply to taxable years beginning in a calendar year after 1994,… Law text · (f), (7)
• Pub. L. 115–97, §14223(a), substituted "shall not include—" for "shall not include", inserted subcl. (I) designation before "any foreign corporation", and added subcl. (II). Law text · (h)
• Pub. L. 115–97, §11002(c)(2)(A), substituted "for '2016' in subparagraph (A)(ii)" for "for '1992' in subparagraph (B)". Law text · (i)
• Pub. L. 115–97, §11002(c)(2)(B), substituted "subsection (f)(3)(A)(ii) shall be applied by substituting '2012' for '2016' " for "subsection (f)(3)(B) shall be applied by substituting '2012' for '1992' ". Law text · (i)
• Pub. L. 115–97, §11001(a), added subsec. (j). Law text · (j)

2014

• Pub. L. 113–295 amended par. (7) generally. Prior to amendment, text read as follows: Law text · (f)

2013

• Pub. L. 112–240, §102(c)(2), substituted "0 percent" for "5 percent (0 percent in the case of taxable years beginning after 2007)" in introductory provisions. (American Taxpayer Relief Act of 2012) Law text · (h)
• Pub. L. 112–240, §102(b)(1), added subpars. (C) and (D), redesignated former subpars. (D) and (E) as (E) and (F), respectively, and struck out former subpar. (C) which read as follows: "15 percent of the adjusted net capital gain (or, if less, taxable income) in excess of … (American Taxpayer Relief Act of 2012) Law text · (h)
• Pub. L. 112–240, §101(b)(1)(A), amended par. (2) generally. Prior to amendment, par. (2) related to reductions in rates after June 30, 2001. (American Taxpayer Relief Act of 2012) Law text · (i)
• Pub. L. 112–240, §101(b)(1)(B), added par. (3) and redesignated former par. (3) as (4). (American Taxpayer Relief Act of 2012) Law text · (i), (4)

2008

• Pub. L. 110–185 struck out heading and text of subpar. (D). Text read as follows: "This paragraph shall not apply to any taxable year to which section 6428 applies." (Economic Stimulus Act of 2008) Law text · (i)

2007

• Pub. L. 110–28, §8241(b), struck out "minor" before "children" in heading. (U.S. Troop Readiness, Veterans' Care, Katrina Recovery, and Iraq Accountability Appropriations Act, 2007) Law text · (g)
• Pub. L. 110–28, §8241(a), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: "such child has not attained age 18 before the close of the taxable year,". (U.S. Troop Readiness, Veterans' Care, Katrina Recovery, and Iraq Accountability Appropriations Act, 2007) Law text · (g)

2006

• Pub. L. 109–222, §510(a), substituted "age 18" for "age 14". (Tax Increase Prevention and Reconciliation Act of 2005) Law text · (g)
• Pub. L. 109–222, §510(c), added subpar. (C). (Tax Increase Prevention and Reconciliation Act of 2005) Law text · (g)
• Pub. L. 109–222, §510(b), added subpar. (C). (Tax Increase Prevention and Reconciliation Act of 2005) Law text · (g)

2004

• Pub. L. 108–311, §101(c), amended par. (8) generally, substituting provisions relating to elimination of marriage penalty in 15-percent bracket for provisions relating to phaseout of marriage penalty in 15-percent bracket. (Working Families Tax Relief Act of 2004) Law text · (f)
• Pub. L. 108–311, §408(a)(1), substituted "10 percent" for "10 percent." (Working Families Tax Relief Act of 2004) Law text · (g)
• Pub. L. 108–311, §402(a)(1), inserted "(determined without regard to paragraph (11))" after "net capital gain". (Working Families Tax Relief Act of 2004) Law text · (h)
• Pub. L. 108–311, §408(a)(2)(A), substituted "(4)(B)" for "(5)(B)". (Working Families Tax Relief Act of 2004) Law text · (h)
• Pub. L. 108–311, §408(a)(2)(B), substituted "(4)(A)" for "(5)(A)". (Working Families Tax Relief Act of 2004) Law text · (h)
• Pub. L. 108–357, §413(c)(1)(A), inserted "and" at end of subpar. (F), redesignated subpar. (H) as (G), and struck out former subpar. (G) which read as follows: "a foreign investment company which is described in section 1246(b)(1) and for which an election is in effect un… (American Jobs Creation Act of 2004) Law text · (h)
• Pub. L. 108–311, §402(a)(2), substituted "substituting in section 246(c)" for "substituting in section 246(c)(1)", "121-day period" for "120-day period", and "91-day period" for "90-day period". (Working Families Tax Relief Act of 2004) Law text · (h)
• Pub. L. 108–357, §413(c)(1)(B), struck out "a foreign personal holding company (as defined in section 552), a foreign investment company (as defined in section 1246(b)), or" before "a passive foreign investment". (American Jobs Creation Act of 2004) Law text · (h)
• Pub. L. 108–311, §402(a)(3), substituted "a taxpayer to whom this section applies" for "an individual". (Working Families Tax Relief Act of 2004) Law text · (h)
• Pub. L. 108–311, §101(d)(1), struck out "($12,000 in the case of taxable years beginning after December 31, 2004, and before January 1, 2008)" after "$14,000". (Working Families Tax Relief Act of 2004) Law text · (i)
• Pub. L. 108–311, §101(d)(2), reenacted heading without change and amended text generally, substituting provisions relating to inflation adjustment in calendar years after 2003 for such provisions in calendar years after 2000. (Working Families Tax Relief Act of 2004) Law text · (i)

2003

• Pub. L. 108–27, §102(b)(1), substituted "2002" for "2004". (Jobs and Growth Tax Relief Reconciliation Act of 2003) Law text · (f)
• Pub. L. 108–27, §102(a), inserted table item relating to years 2003 and 2004. (Jobs and Growth Tax Relief Reconciliation Act of 2003) Law text · (f)
• Pub. L. 108–27, §301(a)(1), substituted "5 percent (0 percent in the case of taxable years beginning after 2007)" for "10 percent". (Jobs and Growth Tax Relief Reconciliation Act of 2003) Law text · (h)
• Pub. L. 108–27, §301(a)(2)(A), substituted "15 percent" for "20 percent". (Jobs and Growth Tax Relief Reconciliation Act of 2003) Law text · (h)
• Pub. L. 108–27, §301(b)(1)(A), (B), redesignated par. (3) as (2) and struck out heading and text of former par. (2). Text read as follows: (Jobs and Growth Tax Relief Reconciliation Act of 2003) Law text · (h)
• Pub. L. 108–27, §302(e)(1), amended heading and text of par. (3) generally. Prior to amendment, text read as follows: "For purposes of this subsection, the term 'adjusted net capital gain' means net capital gain reduced (but not below zero) by the sum of— (Jobs and Growth Tax Relief Reconciliation Act of 2003) Law text · (h)
• Pub. L. 108–27, §301(b)(1)(B), redesignated par. (4) as (3). Former par. (3) redesignated (2). (Jobs and Growth Tax Relief Reconciliation Act of 2003) Law text · (h)
• Pub. L. 108–27, §301(b)(1)(B), redesignated pars. (5) to (8) as (4) to (7), respectively. Former par. (4) redesignated (3). (Jobs and Growth Tax Relief Reconciliation Act of 2003) Law text · (h)
• Pub. L. 108–27, §301(b)(1)(C), redesignated par. (10) as (8). Former par. (8) redesignated (7). (Jobs and Growth Tax Relief Reconciliation Act of 2003) Law text · (h)
• Pub. L. 108–27, §301(b)(1)(A), (C), redesignated par. (11) as (9) and struck out heading and text of former par. (9). Text read as follows: "For purposes of this subsection, the term 'qualified 5-year gain' means the aggregate long-term capital gain from property held for more than … (Jobs and Growth Tax Relief Reconciliation Act of 2003) Law text · (h)
• Pub. L. 108–27, §301(b)(1)(C), redesignated par. (12) as (10). Former par. (10) redesignated (8). (Jobs and Growth Tax Relief Reconciliation Act of 2003) Law text · (h)
• Pub. L. 108–27, §302(a), added par. (11). (Jobs and Growth Tax Relief Reconciliation Act of 2003) Law text · (h)
• Pub. L. 108–27, §301(b)(1)(C), redesignated par. (11) as (9). (Jobs and Growth Tax Relief Reconciliation Act of 2003) Law text · (h)
• Pub. L. 108–27, §301(b)(1)(C), redesignated par. (12) as (10). (Jobs and Growth Tax Relief Reconciliation Act of 2003) Law text · (h)
• Pub. L. 108–27, §104(a), substituted "($12,000 in the case of taxable years beginning after December 31, 2004, and before January 1, 2008)" for "($12,000 in the case of taxable years beginning before January 1, 2008)". (Jobs and Growth Tax Relief Reconciliation Act of 2003) Law text · (i)
• Pub. L. 108–27, §104(b), amended heading and text of subpar. (C) generally. Text read as follows: "In prescribing the tables under subsection (f) which apply with respect to taxable years beginning in calendar years after 2000— (Jobs and Growth Tax Relief Reconciliation Act of 2003) Law text · (i)
• Pub. L. 108–27, §105(a), amended table generally. Prior to amendment, table read as follows: (Jobs and Growth Tax Relief Reconciliation Act of 2003) Law text · (i)

2001

• Pub. L. 107–16, §302(b)(2), substituted "Phaseout of marriage penalty in 15-percent bracket; adjustments" for "Adjustments" in heading. (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (f)
• Pub. L. 107–16, §302(b)(1), inserted "except as provided in paragraph (8)," before "by increasing". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (f)
• Pub. L. 107–16, §301(c)(1), substituted "(other than with respect to sections 63(c)(4) and 151(d)(4)(A)) shall be applied" for "(other than with respect to subsection (c)(4) of section 63 (as it applies to subsections (c)(5)(A) and (f) of such section) and section 151(d)(4)(A)) s… (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (f)
• Pub. L. 107–16, §302(a), added par. (8). (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (f)
• Pub. L. 107–16, §101(c)(1), substituted "10 percent." for "15 percent". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (g)
• Pub. L. 107–16, §101(c)(2)(A), substituted "25 percent" for "28 percent". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (h), (B)
• Pub. L. 107–16, §101(c)(2)(B), struck out par. (13), which set out special rules for determination of 28-percent rate gain, unrecaptured section 1250 gain, pass-thru entities, and charitable remainder trusts. (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (h)
• Pub. L. 107–16, §101(a), added subsec. (i). (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (i)

2000

• Pub. L. 106–554 substituted "means the excess of—" and subpars. (A) and (B) for "means an amount equal to the gain excluded from gross income under section 1202(a)." (Consolidated Appropriations Act, 2001) Law text · (h)

1998

• Pub. L. 105–206, §6007(f)(1), redesignated subpar. (D) as (C) and struck out heading and text of former subpar. (C). Text read as follows: "If tax is imposed under section 644(a)(1) with respect to the sale or exchange of any property of which the parent was the transferor, … (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (g), (D)
• Pub. L. 105–206, §6005(d)(1), reenacted subsec. heading without change and amended text of subsec. (h) generally, substituting present provisions comprising pars. (1) to (13) for former similar provisions comprising pars. (1) to (11). (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (h)
• Pub. L. 105–206, §5001(a)(1), amended par. (5) generally. Prior to amendment, par. (5) read as follows: (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (h)
• Pub. L. 105–206, §5001(a)(2), substituted "1 year" for "18 months". (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (h)
• Pub. L. 105–206, §5001(a)(3), amended cls. (i) and (ii) generally. Prior to amendment, cls. (i) and (ii) read as follows: (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (h), (ii)
• Pub. L. 105–206, §5001(a)(4), struck out "for periods during 1997" after "Special rules" in par. heading and amended headings and text of subpars. (A) and (B) generally. Prior to amendment, subpars. (A) and (B) read as follows: (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (h)
• Pub. L. 105–277, §4002(i)(1), substituted "paragraph (7)(A)(i)" for "paragraph (7)(A)" in introductory provisions. (Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 1999) Law text · (h)
• Pub. L. 105–277, §4002(i)(3), added subpar. (D). (Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 1999) Law text · (h)

1997

• Pub. L. 105–34 amended heading and text of subsec. (h) generally. Prior to amendment, text read as follows: "If a taxpayer has a net capital gain for any taxable year, then the tax imposed by this section shall not exceed the sum of— (Taxpayer Relief Act of 1997) Law text · (h)

1996

• Pub. L. 104–188, §1704(m)(1), amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: "such gross income is more than $500 and less than $5,000,". (Small Business Job Protection Act of 1996) Law text · (g)
• Pub. L. 104–188, §1704(m)(2)(A), substituted "twice the amount described in paragraph (4)(A)(ii)(I)" for "$1,000". (Small Business Job Protection Act of 1996) Law text · (g)
• Pub. L. 104–188, §1704(m)(2)(B), amended subcl. (II) generally. Prior to amendment, subcl. (II) read as follows: "for each such child, the lesser of $75 or 15 percent of the excess of the gross income of such child over $500, and". (Small Business Job Protection Act of 1996) Law text · (g)

1993

• Pub. L. 103–66, §§13201(a), 13202(a), amended subsecs. (a) to (e) generally, substituting five-tiered tax tables for all categories applicable to tax years after December 31, 1992, for prior three-tiered tax tables. · (a), (b), (c), (d), (e)
• Pub. L. 103–66, §13201(b)(3)(A)(i), substituted "1993" for "1990". · (f)
• Pub. L. 103–66, §13201(b)(3)(A)(ii), substituted "1992" for "1989". · (f)
• Pub. L. 103–66, §13201(b)(3)(B), added par. (7). · (f)
• Pub. L. 103–66, §13206(d)(2), inserted as concluding provision at end "For purposes of the preceding sentence, the net capital gain for any taxable year shall be reduced (but not below zero) by the amount which the taxpayer elects to take into account as investment income for the taxab… · (h)

1990

• Pub. L. 101–508, §11101(a), amended subsecs. (a) to (e) generally, substituting three-tiered tax tables for all categories applicable to tax years after Dec. 31, 1990, for prior two-tiered tax tables. · (a), (b), (c), (d), (e)
• Pub. L. 101–508, §11101(d)(1)(A)(i), substituted "1990" for "1988". · (f)
• Pub. L. 101–508, §11101(d)(1)(A)(ii), substituted "1989" for "1987". · (f)
• Pub. L. 101–508, §11104(b)(1), substituted "section 151(d)(4)" for "section 151(d)(3)". · (f)
• Pub. L. 101–508, §11103(c), inserted reference to section 68(b)(2). · (f)
• Pub. L. 101–508, §11101(b)(2), struck out "subsection (g)(4)," after "paragraph (2)(A),". · (f)
• Pub. L. 101–508, §11104(b)(2), substituted "section 151(d)(4)(A)" for "section 151(d)(3)". · (f)
• Pub. L. 101–508, §11101(d)(2), redesignated subsec. (i) as (g). · (g)
• Pub. L. 101–508, §11101(b)(1), struck out subsec. (g) which provided for phaseout of 15-percent rate and personal exemptions. · (g)
• Pub. L. 101–508, §11101(d)(2), redesignated subsec. (j) as (h) and struck out former subsec. (h) which provided tax schedules for taxable years beginning in 1987. · (h)
• Pub. L. 101–508, §11101(d)(2), redesignated subsec. (i) as (g). · (i)
• Pub. L. 101–508, §11101(d)(2), redesignated subsec. (j) as (h). · (j)
• Pub. L. 101–508, §11101(c), amended subsec. (j) generally. Prior to amendment, subsec. (j) read as follows: · (j)

1989

• Pub. L. 101–239, §7831(a), substituted "subsection (c)(4) of section 63 (as it applies to subsections (c)(5)(A) and (f) of such section) and section 151(d)(3)" for "section 63(c)(4)". · (f)
• Pub. L. 101–239, §7811(j)(1), redesignated subpar. (C), relating to special rule where parent has different taxable year, as (D). · (i), (D)
• Pub. L. 101–239, §7816(b), inserted "(other than for purposes of this paragraph)" after "shall be treated" in concluding provisions. · (i)

1988

• Pub. L. 100–647, §1001(a)(3), inserted provision relating to application of subpar. (B) at end of last sentence. · (g)
• Pub. L. 100–647, §1014(e)(2), substituted "any exclusion, deduction, or credit" for "any deduction or credit". · (i)
• Pub. L. 100–647, §1014(e)(7), added subpar. (C) relating to special rule where parent has different taxable year. · (i)
• Pub. L. 100–647, §1014(e)(1), added subpar. (C) relating to coordination with section 644. · (i)
• Pub. L. 100–647, §1014(e)(3)(A), substituted "adjusted gross income" for "gross income" and inserted "attributable to" after "which is not". · (i)
• Pub. L. 100–647, §1014(e)(3)(B)–(D), substituted "his deductions" for "his deduction", "the itemized deductions allowed" for "the deductions allowed", and "adjusted gross income" for "gross income". · (i)
• Pub. L. 100–647, §1014(e)(6), substituted "custodial parent (within the meaning of section 152(e))" for "custodial parent". · (i)
• Pub. L. 100–647, §6006(a), added par. (7). · (i)

1986

• Pub. L. 99–514, §101(a), in amending subsecs. (a) to (e) generally, substituted a general tax table for tax tables (1), (2), and (3) in each subsec. applicable to taxable years beginning in 1982, 1983, and after 1983, respectively. · (a), (b), (c), (d), (e)
• Pub. L. 99–514, §101(a), in amending subsec. (f) generally, in par. (1) substituted "1988," for "1984" and struck out "paragraph (3) of" before "subsections", in par. (2) struck out "paragraph (3) of" before "subsection" in introductory provisions, substituted subpars. (A) to (C) for f… · (f)
• Pub. L. 99–514, §101(a), in amending section generally, added subsecs. (g) and (h). · (g), (h)
• Pub. L. 99–514, §1411(a), added subsec. (i). · (i)
• Pub. L. 99–514, §302(a), added subsec. (j). · (j)

1982

• Pub. L. 97–448, §101(a)(3), set out as a note below, provided for amendment of the tables applying to married individuals filing separately or to estates and trusts so as to correct any figure differing by not more than 50 cents from the correct amount under the formula used in c… · (d), (e)

1981

• Pub. L. 97–34, §101(a), generally revised tax tables downward providing for cumulative across-the-board reductions of 23 percent on a three phase schedule under which different new rates were set for taxable years beginning in 1982, for taxable years beginning in 1983, and for … · (a), (b), (c), (d), (e)
• Pub. L. 97–34, §104(a), added subsec. (f). · (f)

1978

• Pub. L. 95–600 generally made a downward revision of tax table for married individuals filing joint returns and surviving spouses resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $3,400 or less was substituted for a bottom bra… · (a)
• Pub. L. 95–600 generally made a downward revision of tax table for heads of household resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $2,300 or less was substituted for a bottom bracket imposing no tax on taxable income of $2… · (b)
• Pub. L. 95–600 generally made a downward revision of tax table for unmarried individuals other than surviving spouses and heads of households resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $2,300 or less was substituted for … · (c)
• Pub. L. 95–600 generally made a downward revision of tax tables for married individuals filing separate returns resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $1,700 or less was substituted for a bottom bracket imposing no t… · (d)
• Pub. L. 95–600 generally made a downward revision of tax tables for estates and trusts resulting in a table under which, among other changes, a bottom bracket under which a tax of 14% is imposed on taxable income of $1,050 for a bottom bracket under which a tax of 14% was imposed on ta… · (e)

1977

• Pub. L. 95–30 generally made a downward revision of tax table for married individuals filing joint returns and surviving spouses resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $3,200 or less was substituted for a bottom brac… · (a)
• Pub. L. 95–30 generally made a downward revision of tax table for heads of households resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $2,200 or less was substituted for a bottom bracket under which a tax of 14% had been impos… · (b)
• Pub. L. 95–30 generally made a downward revision of tax table for unmarried individuals other than surviving spouses and heads of households resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $2,200 or less was substituted for a… · (c)
• Pub. L. 95–30 generally made a downward revision of tax table for married individuals filing separate returns resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $1,600 or less was substituted for a bottom bracket under which a t… · (d)
• Pub. L. 95–30 added subsec. (e) consisting of table formerly contained in subsec. (d) but without any downward revision and limited so as to apply only to estates and trusts. · (e)

1969

• Pub. L. 91–172 substituted a table of rates of tax for married individuals filing joint returns and surviving spouses for the tables of rates of tax on individuals. For rates of taxes on unmarried individuals and married persons filing separate returns, see subsecs. (c) and (d) of this… · (a)
• Pub. L. 91–172 generally revised rates of tax of heads of household downwards and struck out provisions defining head of household, determination of status, and limitations. For definition of head of household, determination of status, and limitations, see section 2(b) of this title. · (b)
• Pub. L. 91–172 substituted rates of tax on unmarried individuals (other than surviving spouses and heads of household) for special rules explaining the rates of tax imposed under former subsecs. (a) and (b)(1) and prescribing a maximum limit of 87 percent of the taxable year. · (c)
• Pub. L. 91–172 substituted a table of rates of tax for married individuals filing separate returns for provision prescribing the applicability of the rates to non-resident aliens. For applicability of rates of tax to non-resident aliens, see section 2(d) of this title. · (d)
• Pub. L. 91–172 struck out cross reference to section 63. See section 2(e) of this title. · (e)

1966

• Pub. L. 89–809 added subsec. (d) and redesignated former subsec. (d) as (e). · (d), (e)

1964

• Pub. L. 88–272 amended section generally by splitting the former first bracket which started at $2,000 into four new brackets, the 14 percent bracket representing a 30 percent reduction, the 15 percent bracket a 25 percent cut, and the 16 percent bracket a 20 percent cut, and reducing all other bra…