Statute section
IRC section 1
Tax imposed
Country
United States
Section
1
Updated
2026-05-20
Operative text
Section 1 imposes the federal income tax on individuals, estates, and trusts using graduated rates that vary by filing status. Section 1(j), added by the Tax Cuts and Jobs Act, sets out the bracket structure currently in effect for tax years 2018 through 2025. Inflation adjustments under Section 1(f) modify bracket thresholds annually.
Amendment history
2017-12-22
Pub. L. 115-97
The Tax Cuts and Jobs Act added Section 1(j) with the seven-bracket rate structure currently in effect through 2025.
Cross-references
Related guides
Related citations
Computed from the cross-reference graph. Links open the related entity on this site.
This entry cites
- StatuteIRC §63
Cited by
- TermMarginal Tax Rate
- StatuteIRC §63
Primary sources
- 26 U.S.C. section 1Verified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.