ze·ro brack·et amount
Legal Definition of zero bracket amount
: a deduction from gross income that was permitted for federal taxpayers and reflected in tax tables until its replacement by the standard deduction in 1986
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“Zero bracket amount.” Merriam-Webster.com Legal Dictionary, Merriam-Webster, https://www.merriam-webster.com/legal/zero%20bracket%20amount. Accessed 8 Aug. 2022.
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