Appendix 1
Typical list of 32 provisions (rules) needed to be simplified (sensibly standardized) individually, and not contigent on other provisions.
Provision Names Total Provisions: 32
Wages, salaries, etc.
Standard Deduction
Standard Deduction Taxable interest
Ordinary dividends
Taxable refunds credits or offsets of state and local income taxes
Alimony received
Capital gain or loss
IRA distributions
Pensions and annuities
Unemployment compensation
Social security benefits
Educator expenses
IRA deductions
Student loan interest deduction
Tuition and fees deduction
Health savings account deduction
Self-employed SEP, SIMPLE, and qualified plans
Mark DeLouis
Has researched and developed The Tax Code Solution for over 100 million taxpayers
Alternative minimum tax
Foreign tax credit
Credit for child and dependent care expenses
Credit for the elderly or the disabled
Education expense
Retirement savings contributions credit
Child tax credit
Adoption credit
Self employment tax
Additional tax on IRAs, other qualified retirement plans
Household employment taxes
Earned income credit
Nontaxable combat pay election
Excess social security and tier 1 RRTA tax withheld
Penalty on early withdrawal of savings
