### Question
What does applicable percentage mean?


### Answer
**Applicable percentage** has the following meaning in *26 U.S.C. § 151*:

> 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b)

#### Citation:
  - *26 U.S.C. § 151*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART V-DEDUCTIONS FOR PERSONAL EXEMPTIONS**

