### Question
What is the definition of base amount?


### Answer
The definition of **base amount** is as follows in *26 U.S.C. § 7530*:

> the greater of—


(I) the cost to Puerto Rico of the earned income tax credit for taxable years beginning in or with calendar year 2019 (rounded to the nearest multiple of $1,000,000), or


(II) $200,000,000

#### Citation:
  - *26 U.S.C. § 7530*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 77-MISCELLANEOUS PROVISIONS**

