household income

(A)The term “household income” means, with respect to any taxpayer, an amount equal to the sum of— (i)the modified adjusted gross income of the taxpayer, plus (ii)the aggregate modified adjusted gross incomes of all other individuals who— (I)were taken into account in determining the taxpayer’s family size under paragraph (1), and (II)were required to file a return of tax imposed by section 1 for the taxable year.

Source

26 USC § 36B(d)(2)(A)


Scoping language

For purposes of this section
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