### Question
How is the term applicable dollar amount defined?


### Answer
The term **applicable dollar amount** is defined in *26 U.S.C. § 219* as the following:

> the following:


(i) In the case of a taxpayer filing a joint return:



 **The**
 **applicable**
**For taxable years beginning in:****dollar amount**
 **is:**
  1998$50,000  
  1999$51,000  
  2000$52,000  
  2001$53,000  
  2002$54,000  
  2003$60,000  
  2004$65,000  
  2005$70,000  
  2006$75,000  
  2007 and thereafter$80,000

#### Citation:
  - *26 U.S.C. § 219*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VII-ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS**

