### Question
How is the "applicable phaseout threshold range" defined?


### Answer
The term **applicable phaseout threshold range** is defined in *26 U.S.C. § 24* as follows -

> the excess of—


(I) the threshold amount applicable to the taxpayer under subsection (b) (determined after the application of subsection (h)(3)), over


(II) the applicable threshold amount applicable to the taxpayer under this paragraph

#### Citation:
  - *26 U.S.C. § 24*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart A-Nonrefundable Personal Credits**

