Internal Revenue Code Section 32

URI: https://gptkb.org/entity/Internal_Revenue_Code_Section_32
GPTKB entity
Statements (24)
Predicate Object
gptkbp:instanceOf section of the Internal Revenue Code
gptkbp:administeredBy gptkb:Internal_Revenue_Service
gptkbp:amendedBy gptkb:American_Recovery_and_Reinvestment_Act_of_2009
gptkb:Taxpayer_Relief_Act_of_1997
gptkb:Tax_Reform_Act_of_1986
gptkbp:appliesTo individual taxpayers
gptkbp:citation gptkb:26_U.S.C._§_32
gptkbp:codifiedIn gptkb:Title_26_of_the_United_States_Code
gptkbp:dateEnacted 1975
gptkbp:eligibility earned income
not filing as married filing separately
valid Social Security number
U.S. citizen or resident alien
adjusted gross income limits
investment income limit
gptkbp:enactedBy gptkb:United_States_Congress
https://www.w3.org/2000/01/rdf-schema#label Internal Revenue Code Section 32
gptkbp:partOf gptkb:Internal_Revenue_Code
gptkbp:provides refundable tax credit
gptkbp:purpose provide tax credit for low to moderate income workers
gptkbp:relatedTo gptkb:Earned_Income_Tax_Credit
gptkbp:bfsParent gptkb:Section_9602_(Earned_Income_Tax_Credit)
gptkb:Earned_Income_Credit
gptkbp:bfsLayer 6