26 U.S.C. § 3: Tax tables for individuals

who does not itemize his deductions for the taxable year, and whose taxable income for such taxable year does not exceed the ceiling amount, 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. 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 an estate or trust. 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. 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 ]. The amendment made by paragraph (1)(E) [amending this section] shall apply to taxable years beginning after December 31, 1978 .”