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


### Answer
Under *26 U.S.C. § 25*, **correction amount** is defined as:

> an amount equal to the excess credit amount divided by 0.25

#### Citation:
  - *26 U.S.C. § 25*
  - 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**

