### Question
Can you define what regular tax liability means?


### Answer
**Regular tax liability** is defined as the following in *26 U.S.C. § 26*:

> the tax imposed by this chapter for the taxable year

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

