Zero-bracket amount

The standard deduction portion of income which is not taxed for taxpayers choosing not to itemize deductions.

Zero Bracket Amount

In the United States, the amount of income not taxed before the Tax Reform Act of 1986. Taxpayers who chose not to itemize deductions subtracted the zero-bracket amount from their adjusted gross income. The amount was indexed to inflation and therefore had the potential to change every tax year. It has since been replaced by the standard deduction.

单词	zero-bracket amount
释义	LegalSeeZero Bracket Amount Zero-bracket amount Zero-bracket amount The standard deduction portion of income which is not taxed for taxpayers choosing not to itemize deductions. Zero Bracket Amount In the United States, the amount of income not taxed before the Tax Reform Act of 1986. Taxpayers who chose not to itemize deductions subtracted the zero-bracket amount from their adjusted gross income. The amount was indexed to inflation and therefore had the potential to change every tax year. It has since been replaced by the standard deduction.
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