ARXO-2026-0007 · Editorial note added
26 U.S.C. §877(a)(2) substitutes “2003” for “1992” in §1(f)(3)(B), which no longer contains “1992”
Section 877(a)(2) adjusts the $124,000 tax-liability threshold for expatriates by the cost-of-living adjustment under section 1(f)(3) “by substituting ‘2003’ for ‘1992’ in subparagraph (B) thereof”. Section 1(f)(3)(B) no longer contains “1992”, so the substitution finds nothing to replace. The threshold is still used: §877A defines a covered expatriate through §877(a)(2).
Proposed correction
For the legislature to state the base year and the provision to which it applies.
- Jurisdiction
- United States — federal
- Act
- 26 U.S.C. (Internal Revenue Code)
- Place
- 26 U.S.C. §877(a)(2)
- Record
- Discrepancy
- Class
- Text of the act
- Where it arose
- Not established
- Arxo's conclusion
- Confirmed
- Official text
- Editorial note added
- Last checked
- 2026-10-29
Evidence
Documented search. Quotations are verbatim from the official material; translations are ours and marked.
multiplied by the cost-of-living adjustment determined under section 1(f)(3) for such calendar year by substituting "2003" for "1992" in subparagraph (B) thereof.
How to check it without Arxo's tools
- Open Office of the Law Revision Counsel, United States Code, Title 26, release point 119-121 (XML) and find 26 U.S.C. §877(a)(2). Compare the text with the quotation above. A copy is kept in this register: 5d3633536e1d2899-xml_usc26-119-121.zip (SHA-256
5d3633536e1d289992d676cb9520b6816529e15e837d09af2e5c8d9100ca9d3a, copy of the official file). - The finding holds if the quoted passages read as shown and the comparison gives the result stated at the top of this page. If it does not, write to us with the record ID.
How this finding was made
AI agents read the official texts, turned the provisions concerned into executable rules and ran the comparison; they also drafted this record. A person at Arxo checked the finding and approved the report before it was sent (2026-10-22).
Responsible institutions
- Office of the Law Revision Counsel, U.S. House of Representatives — publisher of the United States Code
- Joint Committee on Taxation — technical corrections to tax legislation
- Senate Committee on Finance (majority and minority tax staff) — tax-writing committee
- House Committee on Ways and Means (majority and minority tax staff) — tax-writing committee
Reported to
| Date | Institution | Channel | Reference |
|---|---|---|---|
| 2026-10-22 | Office of the Law Revision Counsel, U.S. House of Representatives | ||
| 2026-10-22 | Joint Committee on Taxation | ||
| 2026-10-22 | Senate Committee on Finance (majority and minority tax staff) | ||
| 2026-10-22 | House Committee on Ways and Means (majority and minority tax staff) | ||
| 2026-10-22 | U.S. Department of the Treasury, Office of Tax Legislative Counsel | ||
| 2026-10-22 | Internal Revenue Service, National Public Liaison | ||
| 2026-10-22 | U.S. Government Accountability Office |
Responses
| Date | Institution | Response | Detail |
|---|---|---|---|
| 2026-10-22 | U.S. Government Accountability Office | Receipt confirmed | |
| 2026-10-23 | Office of the Law Revision Counsel, U.S. House of Representatives | Accepted | The Office of the Law Revision Counsel said it has added a footnote and a References in Text note for this reference; they will appear in the next release point of the Code. Until that release point is published, the text of the Code is unchanged. |
| 2026-10-29 | Office of the Law Revision Counsel, U.S. House of Representatives | Editorial note published | In release point 119-134 of the United States Code, the reference carries a footnote and a References in Text note: section 1(f)(3)(B), as amended in 2017, no longer refers to the year 1992. The wording of the section is unchanged. Before: multiplied by the cost-of-living adjustment determined under section 1(f)(3) for such calendar year by substituting “2003” for “1992” in subparagraph (B) thereof. After: multiplied by the cost-of-living adjustment determined under section 1(f)(3) for such calendar year by substituting “2003” for “1992” in subparagraph (B) thereof.¹ Footnote ¹: “See References in Text note below.” References in Text note: “Section 1(f)(3)(B), referred to in subsec. (a)(2), was struck out, and a new section 1(f)(3)(B) enacted, by Pub. L. 115-97, title I, §11002(a), Dec. 22, 2017, 131 Stat. 2059. As amended, section 1(f)(3)(B) of this title no longer refers to the year 1992.”Office of the Law Revision Counsel: United States Code, release point 119-134, 26 U.S.C. §877 |
Documents and reproduction
- Earlier publication, 2026-10-23: arxohq/arxo-pl119-21-amendments, memo 1 and Follow-up
- Reproduction: Public evidence repository: P.L. 119-21 amendments to Title 26
History
- 2026-10-22Receipt confirmed: U.S. Government Accountability Office
- 2026-10-22Reported to Office of the Law Revision Counsel, U.S. House of Representatives (e-mail)
- 2026-10-22Reported to Joint Committee on Taxation (e-mail)
- 2026-10-22Reported to Senate Committee on Finance (majority and minority tax staff) (e-mail)
- 2026-10-22Reported to House Committee on Ways and Means (majority and minority tax staff) (e-mail)
- 2026-10-22Reported to U.S. Department of the Treasury, Office of Tax Legislative Counsel (e-mail)
- 2026-10-22Reported to Internal Revenue Service, National Public Liaison (e-mail)
- 2026-10-22Reported to U.S. Government Accountability Office (e-mail)
- 2026-10-23Accepted: Office of the Law Revision Counsel, U.S. House of Representatives
- 2026-10-23Published: arxohq/arxo-pl119-21-amendments, memo 1 and Follow-up
- 2026-10-25Confirmed by Arxo
- 2026-10-25Entered in the register
- 2026-10-29Editorial note published: Office of the Law Revision Counsel, U.S. House of Representatives
Cite this record
Arxo Law, Arxo Findings Register, ARXO-2026-0007, https://arxo.io/findings/ARXO-2026-0007/ (status as of 2026-10-29). Data: ARXO-2026-0007.json.