applicable income threshold
Defined in 1 place of the United States Code.
For purposes of this subparagraph, the term “applicable income threshold” means—
(I) $60,000 in the case of a joint return or surviving spouse (as defined in section 2(a)),
(II) $50,000 in the case of a head of household, and
(III) $40,000 in any other case.
Source
- 2021–present26 U.S.C. § 24Internal Revenue Code · Child tax credit · under this section