§ 651. Budget-related legislation not subject to
appropriations
(a) Controls on certain budget-related legislation
not subject to appropriations
It shall not be in order in either the House of
Representatives or the Senate to consider any
bill or joint resolution (in the House of Rep-
resentatives only, as reported), amendment, mo-
tion, or conference report that provides—
(1) new authority to enter into contracts
under which the United States is obligated to
make outlays;
(2) new authority to incur indebtedness
(other than indebtedness incurred under chap-
ter 31 of title 31) for the repayment of which
the United States is liable; or
(3) new credit authority;
unless that bill, joint resolution, amendment,
motion, or conference report also provides that
the new authority is to be effective for any fis-
cal year only to the extent or in the amounts
provided in advance in appropriation Acts.
Page 202
TITLE 2—THE CONGRESS
§ 651
(b) Legislation providing new entitlement au-
thority
(1) POINT OF ORDER.—It shall not be in order in
either the House of Representatives or the Sen-
ate to consider any bill or joint resolution (in
the House of Representatives only, as reported),
amendment, motion, or conference report that
provides new entitlement authority that is to
become effective during the current fiscal year.
(2) If any committee of the House of Rep-
resentatives or the Senate reports any bill or
resolution which provides new entitlement au-
thority which is to become effective during a fis-
cal year and the amount of new budget author-
ity which will be required for such fiscal year if
such bill or resolution is enacted as so reported
exceeds the appropriate allocation of new budget
authority reported under section 633(a) of this
title in conn
File SHA-256: 9fbae27f71c8dfb73991efbacb33b1a7748ad86dc8f47cb3d41af5f30b044d39. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. This page displays the selected federal record. Historical editions and unverified snapshots are not a statement of current law.
Authority boundary: historical or unconfirmed source not current law verified.
Stable record: federal_law:legal_authorities:uscode2024_fc382ce7cfaec3b3a754190a Source file: Laws/federal/codes/united-states-code-2024/title-2/section-651-budget-related-legislation-not-subject-to--c6958d22c1.md Pages: Not recorded – Not recorded Passage SHA-256: 7995dcdd0cd9acdf27fd375bd6d37aee83fb3007626327b0488a4afe766bfd0e Retained source evidence SHA-256: 9fbae27f71c8dfb73991efbacb33b1a7748ad86dc8f47cb3d41af5f30b044d39
Page 201
TITLE 2—THE CONGRESS
§ 651
(iv) for fiscal year 2025, $533,000,000;
(v) for fiscal year 2026, $608,000,000; and
(vi) for fiscal year 2027, $633,000,000.
(E) Definition
As used in this subsection, the term ‘‘addi-
tional new budget authority’’ means the
amount provided for a fiscal year, in excess
of $117,000,000, in an appropriation measure
or conference report (as the case may be)
and specified to pay for grants to States
under section 506 of title 42.
(2) Report on 633(b) level
Following any adjustment made under para-
graph (1), the Committees on Appropriations
of the Senate and the House of Representa-
tives may report appropriately revised sub-
allocations pursuant to section 633(b) of this
title to carry out this subsection.
(Pub. L. 93–344, title III, § 314, as added Pub. L.
105–33, title X, § 10114(a), Aug. 5, 1997, 111 Stat.
688; amended Pub. L. 105–89, title II, § 201(b)(2),
Nov. 19, 1997, 111 Stat. 2125; Pub. L. 112–25, title
I, § 105(a), Aug. 2, 2011, 125 Stat. 246; Pub. L.
112–78, title V, § 511, Dec. 23, 2011, 125 Stat. 1291;
Pub. L. 113–67, div. A, title I, § 122(10), Dec. 26,
2013, 127 Stat. 1176; Pub. L. 115–123, div. C, title
II, § 30206(d), Feb. 9, 2018, 132 Stat. 131.)
Editorial Notes
REFERENCES IN TEXT
This Act, referred to in subsec. (g)(1)(C), is Pub. L.
115–123, Feb. 9, 2018, 132 Stat. 64, known as the Bipar-
tisan Budget Act of 2018. For complete classification of
this Act to the Code, see Short Title of 2018 Amend-
ment note set out under section 1305 of Title 42, The
Public Health and Welfare, and Tables.
AMENDMENTS
2018—Subsec. (g). Pub. L. 115–123 added subsec. (g).
2013—Subsec. (d)(2). Pub. L. 113–67 redesignated sub-
par. (B) as (A) and substituted ‘‘under paragraph (1)’’
for ‘‘under subparagraph (A)’’, redesignated subpar. (C)
as (B) and substituted ‘‘under subparagraph (A)’’ for
‘‘under subparagraph (B)’’, and struck out former sub-
par. (A) which read as follows: ‘‘In the House of Rep-
resentatives, if a reported bill or joint resolution, or
amendment thereto or conference report thereon, con-
tains a provision providing new budget authority and
outlays or reducing revenue, and a designation of such
provision as an emergency pursuant to paragraph (1),
the chair of the Committee on the Budget shall not
count the budgetary effects of such provision for pur-
poses of this subchapter and subchapter II and the
Rules of the House of Representatives.’’
2011—Subsec. (a). Pub. L. 112–25, § 105(a)(1), added sub-
sec. (a) and struck out former subsec. (a) which related
to general adjustment provisions and described the
matters to be adjusted.
Subsecs. (b) to (d). Pub. L. 112–25, § 105(a)(2), (3), added
subsec. (d), redesignated former subsecs. (c) and (d) as
(b) and (c), respectively, and struck out former subsec.
(b) which related to amounts of adjustments.
Subsec. (e). Pub. L. 112–78, § 511(2), added subsec. (e).
Former subsec. (e) redesignated (f).
Pub. L. 112–25, § 105(a)(2), (3), added subsec. (e) and
struck out former subsec. (e) which defined ‘‘continuing
disability reviews’’ and ‘‘new budget authority’’ as used
in former subsec. (b)(2).
Subsec. (f). Pub. L. 112–78, § 511(1), redesignated sub-
sec. (e) as (f).
1997—Subsec. (b)(6). Pub. L. 105–89 added par. (6).
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1997 AMENDMENT
Amendment by Pub. L. 105–89 effective Nov. 19, 1997,
except as otherwise provided, with delay permitted if
State legislation is required, see section 501 of Pub. L.
105–89, set out as a note under section 622 of Title 42,
The Public Health and Welfare.
§ 645a. Effect of adoption of special order of busi-
ness in House of Representatives
For purposes of a reported bill or joint resolu-
tion considered in the House of Representatives
pursuant to a special order of business, the term
‘‘as reported’’ in this subchapter or subchapter
II shall be considered to refer to the text made
in order as an original bill or joint resolution for
the purpose of amendment or to the text on
which the previous question is ordered directly
to passage, as the case may be. In the case of a
reported bill or joint resolution considered pur-
suant to a special order of business, a point of
order under section 634 of this title shall be de-
termined on the basis of the text made in order
as an original bill or joint resolution for the
purpose of amendment or to the text on which
the previous question is ordered directly to pas-
sage, as the case may be.
(Pub. L. 93–344, title III, § 315, as added Pub. L.
105–33, title X, § 10115(a), Aug. 5, 1997, 111 Stat.
690; amended Pub. L. 113–67, div. A, title I,
§ 122(11), Dec. 26, 2013, 127 Stat. 1176.)
Editorial Notes
AMENDMENTS
2013—Pub. L. 113–67 inserted at end ‘‘In the case of a
reported bill or joint resolution considered pursuant to
a special order of business, a point of order under sec-
tion 634 of this title shall be determined on the basis of
the text made in order as an original bill or joint reso-
lution for the purpose of amendment or to the text on
which the previous question is ordered directly to pas-
sage, as the case may be.’’
SUBCHAPTER II—FISCAL PROCEDURES
PART A—GENERAL PROVISIONS
§ 651. Budget-related legislation not subject to
appropriations
(a) Controls on certain budget-related legislation
not subject to appropriations
It shall not be in order in either the House of
Representatives or the Senate to consider any
bill or joint resolution (in the House of Rep-
resentatives only, as reported), amendment, mo-
tion, or conference report that provides—
(1) new authority to enter into contracts
under which the United States is obligated to
make outlays;
(2) new authority to incur indebtedness
(other than indebtedness incurred under chap-
ter 31 of title 31) for the repayment of which
the United States is liable; or
(3) new credit authority;
unless that bill, joint resolution, amendment,
motion, or conference report also provides that
the new authority is to be effective for any fis-
cal year only to the extent or in the amounts
provided in advance in appropriation Acts.
Page 202
TITLE 2—THE CONGRESS
§ 651
(b) Legislation providing new entitlement au-
thority
(1) POINT OF ORDER.—It shall not be in order in
either the House of Representatives or the Sen-
ate to consider any bill or joint resolution (in
the House of Representatives only, as reported),
amendment, motion, or conference report that
provides new entitlement authority that is to
become effective during the current fiscal year.
(2) If any committee of the House of Rep-
resentatives or the Senate reports any bill or
resolution which provides new entitlement au-
thority which is to become effective during a fis-
cal year and the amount of new budget author-
ity which will be required for such fiscal year if
such bill or resolution is enacted as so reported
exceeds the appropriate allocation of new budget
authority reported under section 633(a) of this
title in connection with the most recently
agreed to concurrent resolution on the budget
for such fiscal year, such bill or resolution shall
then be referred to the Committee on Appropria-
tions of the Senate or may then be referred to
the Committee on Appropriations of the House,
as the case may be, with instructions to report
it, with the committee’s recommendations,
within 15 calendar days (not counting any day
on which that House is not in session) beginning
with the day following the day on which it is so
referred. If the Committee on Appropriations of
either House fails to report a bill or resolution
referred to it under this paragraph within such
15-day period, the committee shall automati-
cally be discharged from further consideration
of such bill or resolution and such bill or resolu-
tion shall be placed on the appropriate calendar.
(3) The Committee on Appropriations of each
House shall have jurisdiction to report any bill
or resolution referred to it under paragraph (2)
with an amendment which limits the total
amount of new spending authority provided in
such bill or resolution.
(c) Exceptions
(1) Subsections (a) and (b) shall not apply to
new authority described in those subsections if
outlays from that new authority will flow—
(A) from a trust fund established by the So-
cial Security Act (as in effect on July 12, 1974)
[42 U.S.C. 301 et seq.]; or
(B) from any other trust fund, 90 percent or
more of the receipts of which consist or will
consist of amounts (transferred from the gen-
eral fund of the Treasury) equivalent to
amounts of taxes (related to the purposes for
which such outlays are or will be made) re-
ceived in the Treasury under specified provi-
sions of the Internal Revenue Code of 1986 [26
U.S.C. 1 et seq.].
(2) Subsections (a) and (b) shall not apply to
new authority described in those subsections to
the extent that—
(A) the outlays resulting therefrom are
made by an organization which is (i) a mixed-
ownership Government corporation (as defined
in section 9101(2) of title 31), or (ii) a wholly
owned Government corporation (as defined in
section 9101(3) of title 31) which is specifically
exempted by law from compliance with any or
all of the provisions of chapter 91 of title 31, as
of December 12, 1985; or
(B) the outlays resulting therefrom consist
exclusively of the proceeds of gifts or bequests
made to the United States for a specific pur-
pose.
(3) In the House of Representatives, sub-
sections (a) and (b) shall not apply to new au-
thority described in those subsections to the ex-
tent that a provision in a bill or joint resolu-
tion, or an amendment thereto or a conference
report thereon, establishes prospectively for a
Federal office or position a specified or min-
imum level of compensation to be funded by an-
nual discretionary appropriations.
(Pub. L. 93–344, title IV, § 401, July 12, 1974, 88
Stat. 317; Pub. L. 99–177, title II, § 211, Dec. 12,
1985, 99 Stat. 1056; Pub. L. 99–514, § 2, Oct. 22, 1986,
100 Stat. 2095; Pub. L. 101–508, title XIII,
§ 13207(a)(1)(F), (G), Nov. 5, 1990, 104 Stat.
1388–617,
1388–618;
Pub.
L.
105–33,
title
X,
§ 10116(a)(1)–(5), Aug. 5, 1997, 111 Stat. 690, 691;
Pub. L. 113–67, div. A, title I, § 122(12), (13), Dec.
26, 2013, 127 Stat. 1176.)
Editorial Notes
REFERENCES IN TEXT
The Social Security Act, referred to in subsec.
(c)(1)(A), is act Aug. 14, 1935, ch. 531, 49 Stat. 620, which
is classified generally to chapter 7 (§ 301 et seq.) of Title
42, The Public Health and Welfare. For complete classi-
fication of this Act to the Code, see section 1305 of Title
42 and Tables.
The Internal Revenue Code of 1986, referred to in sub-
sec. (c)(1)(B), is classified generally to Title 26, Internal
Revenue Code.
CODIFICATION
In subsec. (c)(2)(A), ‘‘section 9101(2) of title 31’’, ‘‘sec-
tion 9101(3) of title 31’’, and ‘‘chapter 91 of title 31’’ were
substituted for ‘‘section 201 of the Government Cor-
poration Control Act [31 U.S.C. 856]’’, ‘‘section 101 of
such Act [31 U.S.C. 846]’’, and ‘‘that Act’’, respectively,
on authority of Pub. L. 97–258, § 4(b), Sept. 13, 1982, 96
Stat. 1067, the first section of which enacted Title 31,
Money and Finance.
Section was formerly classified to section 1351 of
Title 31 prior to the general revision and enactment of
Title 31, Money and Finance, by Pub. L. 97–258, § 1, Sept.
13, 1982, 96 Stat. 877.
AMENDMENTS
2013—Subsec. (b)(2). Pub. L. 113–67, § 122(12), sub-
stituted ‘‘section 633(a)’’ for ‘‘section 633(b)’’.
Subsec. (c)(3). Pub. L. 113–67, § 122(13), added par. (3).
1997—Pub.
L.
105–33,
§ 10116(a)(1)(A),
substituted
‘‘Budget-related legislation not subject to appropria-
tions’’ for ‘‘Bills providing new spending authority’’ as
section catchline.
Subsec. (a). Pub. L. 105–33, § 10116(a)(1)(B), added sub-
sec. (a) and struck out heading and text of former sub-
sec. (a). Text read as follows: ‘‘It shall not be in order
in either the House of Representatives or the Senate to
consider any bill, joint resolution, amendment, motion,
or conference report, as reported to its House which
provides new spending authority described in sub-
section (c)(2)(A) or (B) of this section, unless that bill,
resolution, conference report, or amendment also pro-
vides that such new spending authority as described in
subsection (c)(2)(A) or (B) of this section is to be effec-
tive for any fiscal year only to such extent or in such
amounts as are provided in appropriation Acts.’’
Subsec. (b). Pub. L. 105–33, § 10116(a)(2)(A), inserted
‘‘new’’ before ‘‘entitlement’’ in heading.
Subsec. (b)(1). Pub. L. 105–33, § 10116(a)(2)(B), added
par. (1) and struck out former par. (1) which read as fol-
Page 203
TITLE 2—THE CONGRESS
§ 653
lows: ‘‘It shall not be in order in either the House of
Representatives or the Senate to consider any bill,
joint resolution, amendment, motion, or conference re-
port, as reported to its House, which provides new
spending authority described in subsection (c)(2)(C) of
this section which is to become effective before the
first day of the fiscal year which begins during the cal-
endar year in which such bill or resolution is reported.’’
Subsec. (b)(2). Pub. L. 105–33, § 10116(a)(2)(C), sub-
stituted ‘‘new entitlement authority’’ for ‘‘new spend-
ing authority described in subsection (c)(2)(C) of this
section’’ and ‘‘of the Senate or may then be referred to
the Committee on Appropriations of the House, as the
case may be,’’ for ‘‘of that House’’.
Subsec. (c). Pub. L. 105–33, § 10116(a)(5), redesignated
subsec. (d) as (c).
Pub. L. 105–33, § 10116(a)(3), struck out subsec. (c)
which defined terms ‘‘new spending authority’’ and
‘‘spending authority’’.
Subsec. (d). Pub. L. 105–33, § 10116(a)(5), redesignated
subsec. (d) as (c).
Subsec. (d)(1). Pub. L. 105–33, § 10116(a)(4)(A), which di-
rected substitution of ‘‘new authority described in
those subsections if outlays from that new authority
will flow’’ for ‘‘new spending authority if the budget
authority for outlays which result from such new
spending authority is derived’’, was executed by mak-
ing the substitution for ‘‘new spending authority if the
budget authority for outlays which will result from
such new spending authority is derived’’ in introduc-
tory provisions to reflect the probable intent of Con-
gress.
Subsec. (d)(2), (3). Pub. L. 105–33, § 10116(a)(4)(B), (C),
redesignated par. (3) as (2), substituted ‘‘new authority
described in those subsections’’ for ‘‘new spending au-
thority’’ in introductory provisions, and struck out
former par. (2) which read as follows: ‘‘Subsections (a)
and (b) of this section shall not apply to new spending
authority which is an amendment to or extension of
chapter 67 of title 31, or a continuation of the program
of fiscal assistance to State and local governments pro-
vided by that chapter, to the extent so provided in the
bill or resolution providing such authority.’’
1990—Subsec. (a). Pub. L. 101–508, § 13207(a)(1)(F), sub-
stituted ‘‘bill, joint resolution, amendment, motion, or
conference report’’ for ‘‘bill, resolution, or conference
report’’ and struck out ‘‘(or any amendment which pro-
vides such new spending authority)’’ after ‘‘subsection
(c)(2)(A) or (B) of this section’’.
Subsec. (b)(1). Pub. L. 101–508, § 13207(a)(1)(G), sub-
stituted ‘‘bill, joint resolution, amendment, motion, or
conference report, as reported to its House’’ for ‘‘bill or
resolution’’ and struck out ‘‘(or any amendment which
provides such new spending authority)’’ after ‘‘sub-
section (c)(2)(C) of this section’’.
1986—Subsec. (d)(1)(B). Pub. L. 99–514 substituted ‘‘In-
ternal Revenue Code of 1986’’ for ‘‘Internal Revenue
Code of 1954’’.
1985—Subsec. (a). Pub. L. 99–177 amended subsec. (a)
generally, inserting provisions relating to applicability
to conference reports.
Subsec. (b). Pub. L. 99–177, in amending section gen-
erally, reenacted subsec. (b) without change.
Subsec. (c). Pub. L. 99–177, in amending subsec. (c)
generally, added pars. (2)(D) and (E).
Subsec. (d). Pub. L. 99–177, in amending subsec. (d)
generally, reenacted pars. (1) and (2) without change,
and inserted reference to December 12, 1985, in par. (3).
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1985 AMENDMENT
Amendment by Pub. L. 99–177 effective Dec. 12, 1985,
and applicable with respect to fiscal years beginning
after Sept. 30, 1985, see section 275(a)(1) of Pub. L.
99–177, formerly set out as an Effective and Termi-
nation Dates note under section 900 of this title prior
to repeal by Pub. L. 112–25, title I, § 104(a), Aug. 2, 2011,
125 Stat. 246.
EFFECTIVE DATE
Pub. L. 93–344, title IX, § 905(c), July 12, 1974, 88 Stat.
331 (formerly set out as a note under section 621 of this
title), provided that except as provided in section 906 of
Pub. L. 93–344 (formerly set out as a note under section
632 of this title) this section shall take effect on the
first day of the second regular session of the Ninety-
fourth Congress.
§ 652. Repealed. Pub. L. 105–33, title X, § 10116(b),
Aug. 5, 1997, 111 Stat. 692
Section, Pub. L. 93–344, title IV, § 402, July 12, 1974, 88
Stat. 318; Pub. L. 99–177, title II, § 212, Dec. 12, 1985, 99
Stat. 1058; Pub. L. 101–508, title XIII, § 13207(a)(1)(H),
Nov. 5, 1990, 104 Stat. 1388–618, related to legislation
providing new credit authority.
§ 653. Analysis by Congressional Budget Office
The Director of the Congressional Budget Of-
fice shall, to the extent practicable, prepare for
each bill or resolution of a public character re-
ported by any committee of the House of Rep-
resentatives or the Senate (except the Com-
mittee on Appropriations of each House), and
submit to such committee—
(1) an estimate of the costs which would be
incurred in carrying out such bill or resolution
in the fiscal year in which it is to become ef-
fective and in each of the 4 fiscal years fol-
lowing such fiscal year, together with the
basis for each such estimate;
(2) a comparison of the estimates of costs de-
scribed in paragraph (1) with any available es-
timates of costs made by such committee or
by any Federal agency; and
(3) a description of each method for estab-
lishing a Federal financial commitment con-
tained in such bill or resolution.
The estimates, comparison, and description so
submitted shall be included in the report accom-
panying such bill or resolution if timely sub-
mitted to such committee before such report is
filed.
(Pub. L. 93–344, title IV, § 402, formerly § 403, July
12, 1974, 88 Stat. 320; Pub. L. 97–108, § 2(a), Dec. 23,
1981, 95 Stat. 1510; Pub. L. 99–177, title II, § 213,
Dec. 12, 1985, 99 Stat. 1059; Pub. L. 104–4, title I,
§ 104, Mar. 22, 1995, 109 Stat. 62; renumbered § 402,
Pub. L. 105–33, title X, § 10116(c)(1), Aug. 5, 1997,
111 Stat. 692.)
Editorial Notes
CODIFICATION
Section was formerly classified to section 1353 of
Title 31 prior to the general revision and enactment of
Title 31, Money and Finance, by Pub. L. 97–258, § 1, Sept.
13, 1982, 96 Stat. 877.
PRIOR PROVISIONS
A prior section 402 of Pub. L. 93–344 was classified to
section 652 of this title prior to repeal by Pub. L. 105–33.
AMENDMENTS
1995—Subsec. (a). Pub. L. 104–4, § 104(2), struck out
subsection designation.
Subsec. (a)(2). Pub. L. 104–4, § 104(1)(A), (C), redesig-
nated par. (3) as (2) and struck out former par. (2),
which read as follows: ‘‘an estimate of the cost which
would be incurred by State and local governments in
carrying out or complying with any significant bill or
resolution in the fiscal year in which it is to become ef-
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** When the Senate is considering a reconciliation bill or a reconciliation resolution pursuant to [section 641 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title2-section641&num=0&edition=prelim) (whether that bill or resolution originated in the Senate or the House) or [section 907d of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title2-section907d&num=0&edition=prelim), upon a point of order being made by any Senator against material extraneous to the instructions to a committee which is contained in any title or provision of the bill or resolution or offered as an amendment to the bill or resolution, and the point of order is sustained by the Chair, any part of said title or provision that contains material extraneous to the instructions to said Committee as defined in subsection (b) shall be deemed stricken from the bill and may not be offered as an amendment from the floor.
**(b) Extraneous provisions**
(1)
(A) Except as provided in paragraph (2), a provision of a reconciliation bill or reconciliation resolution considered pursuant to [section 641 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title2-section641&num=0&edition=prelim) shall be considered extraneous if such provision does not produce a change in outlays or revenues, including changes in outlays and revenues brought about by changes in the terms and conditions under which outlays are made or revenues are required to be collected (but a provision in which outlay decreases or revenue increases exactly offset outlay increases or revenue decreases shall not be considered extraneous by virtue of this subparagraph); (B) any provision producing an increase in outlays or decrease in revenues shall be c
**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of—
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000.
**(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000.
**(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50
Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 1. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
§ 1. Tax imposed
(a) Married individuals filing joint returns and
surviving spouses
There is hereby imposed on the taxable in-
come of—
(1) every married individual (as defined in
section 7703) who makes a single return jointly
with his spouse under section 6013, and
(2) every surviving spouse (as defined in sec-
tion 2(a)),
a tax determined in accordance with the fol-
lowing table:
If taxable income is:
The tax is:
Not over $36,900 ..........
15% of taxable income.
Over $36,900 but not
over $89,150.
$5,535, plus 28% of the ex-
cess over $36,900.
Over $89,150 but not
over $140,000.
$20,165, plus 31% of the ex-
cess over $89,150.
Over $140,000 but not
over $250,000.
$35,928.50, plus 36% of the
excess over $140,000.
Over $250,000 ...............
$75,528.50, plus 39.6% of the
excess over $250,000.
(b) Heads of households
There is hereby imposed on the taxable in-
come of every head of a household (as defined in
section 2(b)) a tax determined in accordance
with the following table:
If taxable income is:
The tax is:
Not over $29,600 ..........
15% of taxable income.
Over $29,600 but not
over $76,400.
$4,440, plus 28% of the ex-
cess over $29,600.
Over $76,400 but not
over $127,500.
$17,544, plus 31% of the ex-
cess over $76,400.
Over $127,500 but not
over $250,000.
$33,385, plus 36% of the ex-
cess over $127,500.
Over $250,000 ...............
$77,485, plus 39.6% of the
excess over $250,000.
(c) Unmarried individuals (other than surviving
spouses and heads of households)
There is hereby imposed on the taxable in-
come of every individual (other than a surviving
spouse as defined in section 2(a) or the head of
a household as defined in section 2(b)) who is not
a married individual (as defined in section 7703)
a tax determined in accordanc
Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 1. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
For the purpose of enabling each State, as far as practicable under the conditions in such State, to furnish financial assistance to aged needy individuals, there is hereby authorized to be appropriated for each fiscal year a sum sufficient to carry out the purposes of this subchapter. The sums made available under this section shall be used for making payments to States which have submitted, and had approved by the Secretary of Health and Human Services (hereinafter referred to as the “Secretary”), State plans for old-age assistance.
Stored review status: release_metadata_unconfirmed. The source passage cites 42 U.S.C. § 301. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
§ 301. Authorization of appropriations
For the purpose of enabling each State, as far
as practicable under the conditions in such
State, to furnish financial assistance to aged
needy individuals, there is hereby authorized to
be appropriated for each fiscal year a sum suffi-
cient to carry out the purposes of this sub-
chapter. The sums made available under this
section shall be used for making payments to
States which have submitted, and had approved
by the Secretary of Health and Human Services
(hereinafter referred to as the ‘‘Secretary’’),
State plans for old-age assistance.
(Aug. 14, 1935, ch. 531, title I, § 1, 49 Stat. 620;
Aug. 28, 1950, ch. 809, title III, pt. 6, § 361(a), 64
Stat. 558; Aug. 1, 1956, ch. 836, title III, § 311(a), 70
Stat. 848; Pub. L. 86–778, title VI, § 601(b), Sept.
13, 1960, 74 Stat. 987; Pub. L. 87–543, title I,
§ 104(c)(1), July 25, 1962, 76 Stat. 185; Pub. L.
96–88, title V, § 509(b), Oct. 17, 1979, 93 Stat. 695;
Pub. L. 97–35, title XXI, § 2184(a)(2), Aug. 13, 1981,
95 Stat. 816.)
REPEAL OF SECTION
Pub. L. 92–603, title III, § 303(a), (b), Oct. 30,
1972, 86 Stat. 1484, provided that this section is
repealed effective Jan. 1, 1974, except with re-
spect to Puerto Rico, Guam, and the Virgin Is-
lands.
Editorial Notes
AMENDMENTS
1981—Pub. L. 97–35 substituted ‘‘purpose of enabling’’
for ‘‘purpose (a) of enabling’’, struck out provisions des-
Page 1790
TITLE 42—THE PUBLIC HEALTH AND WELFARE
§ 302
ignated as cls. (b) and (c) which authorized appropria-
tions for the purpose of enabling each State to furnish
medical assistance to aged individuals who are not re-
cipients of old-age assistance but whose income and re-
sources are insufficient to meet the cost of necessary
medical care and of encouraging each State
Stored review status: historical_2024_not_currentness_verified. The source passage cites 42 U.S.C. § 301. This identifies an authority to review, not proof of applicability.