### Question
How does the law define threshold amount?


### Answer
Under *26 U.S.C. § 199A*, **threshold amount** is defined as:

> $157,500 (200 percent of such amount in the case of a joint return)

#### Citation:
  - *26 U.S.C. § 199A*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

