Federal Poverty Guideline
The federal poverty guideline is issued each year in the Federal Register by the Department of Health and Human Services (HHS). The guidelines are used for administrative purposes — for instance, determining financial eligibility for certain federal programs. The Arts Tax uses this guideline for determining whether a household is exempt from paying the tax.
2016 Poverty Guideline
| Persons in Household | Poverty Guideline |
| 1 | $11,880 |
| 2 | $16,020 |
| 3 | $20,160 |
| 4 | $24,300 |
| 5 | $28,440 |
| 6 | $32,580 |
| 7 | $36,730 |
| 8 | $40,890 |
For households with more than eight (8) persons, add $4,160 for each additional person.