applicable taxpayer
Defined in 5 places of the United States Code.
For purposes of this subsection, the term “applicable taxpayer” means any taxpayer who has been allowed a credit under section 48D(a) for any prior taxable year.
Source
- 2022–present26 U.S.C. § 50Internal Revenue Code · Other special rules · under this chapter
The term "applicable taxpayer" means a taxpayer whose income for the taxable year does not exceed an amount equal to the completed phaseout amount under section 32(b) for a married couple filing a joint return with three or more qualifying children, as determined in a revenue procedure or other published guidance.
Source
- 2019–present26 U.S.C. § 7526AInternal Revenue Code · Return preparation programs for applicable taxpayers · for purposes of this section
The term “applicable taxpayer” means, with respect to any taxable year, a taxpayer—
(A) which is a corporation other than a regulated investment company, a real estate investment trust, or an S corporation,
(B) the average annual gross receipts of which for the 3-taxable-year period ending with the preceding taxable year are at least $500,000,000, and
(C) the base erosion percentage (as determined under subsection (c)(4)) of which for the taxable year is 3 percent (2 percent in the case of a taxpayer described in subsection (b)(2)(B)) or higher.
Source
- 2025–present26 U.S.C. § 59AInternal Revenue Code · Environmental tax · for purposes of this section
The term "applicable taxpayer" means, with respect to any taxable year, a taxpayer—
(A) which is a corporation other than a regulated investment company, a real estate investment trust, or an S corporation,
(B) the average annual gross receipts of which for the 3-taxable-year period ending with the preceding taxable year are at least $500,000,000, and
(C) the base erosion percentage (as determined under subsection (c)(4)) of which for the taxable year is 3 percent (2 percent in the case of a taxpayer described in subsection (b)(3)(B)) or higher.
Source
- 2017–202526 U.S.C. § 59AInternal Revenue Code · Environmental tax · for purposes of this section
The term “applicable taxpayer” means, with respect to any taxable year, a taxpayer whose aggregate qualified business income with respect to all active qualified trades or businesses of the taxpayer for such taxable year is at least $1,000.
Source
- 2026–present26 U.S.C. § 199AInternal Revenue Code · Qualified business income · for purposes of this section
The term “applicable taxpayer” means, with respect to any taxable year, a taxpayer whose household income for the taxable year equals or exceeds 100 percent but does not exceed 400 percent of an amount equal to the poverty line for a family of the size involved.
Source
- 2010–present26 U.S.C. § 36BInternal Revenue Code · Refundable credit for coverage under a qualified health plan · for purposes of this section