### Question
How does the law define incentive tax rate?


### Answer
Under *26 U.S.C. § 6427*, **incentive tax rate** is defined as:

> the aggregate rate of tax imposed by section 4081 determined with regard to section 4081(a)(2)(D)

#### Citation:
  - *26 U.S.C. § 6427*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 65-ABATEMENTS, CREDITS, AND REFUNDS > Subchapter B-Rules of Special Application**

