### Question
What does exempt amount mean?


### Answer
**Exempt amount** has the following meaning in *26 U.S.C. § 6334*:

> an amount equal to—


(A) the sum of—


(i) the standard deduction, and


(ii) the aggregate amount of the deductions for personal exemptions allowed the taxpayer under section 151 in the taxable year in which such levy occurs, divided by


  

(B) 52

#### Citation:
  - *26 U.S.C. § 6334*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 64-COLLECTION > Subchapter D-Seizure of Property for Collection of Taxes > PART II-LEVY**

