### Question
Can you define what exempt amount means?


### Answer
**Exempt amount** is defined as the following in *26 U.S.C. § 6334*:

> an amount equal to—


(i) the sum of the amount determined under subparagraph (B) and the standard deduction, divided by


(ii) 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**

