Computable law for all

Statutes, regulations, and policy rules turned into machine-readable encodings — cited, time-aware, executable — so anyone can run, audit, or reform them.

26 USC § 24(a)
(a) Allowance of credit.— There shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the sum of $2,000 multiplied by the number of qualifying children of the taxpayer.
A taxpayer
  • filing status · married filing jointly
  • qualifying children · 2
  • adjusted gross income · $80,000
  • tax year · 2024
Federal child tax credit
$4,000tax credit
$2,000 per child × 2 children  ·  26 USC § 24(a)
Refundable up to $1,800 per child  ·  26 USC § 24(d)
No phase-out at $80k AGI  ·  26 USC § 24(b)(2)

Statute, household, computed — one source of truth

§I · The gap

The laws that govern everyday life are not online

Every benefit calculator, tax program, and policy assistant has to translate the law from human prose into something a machine can run. Most do it from scratch. Most do it differently. Most do it out of public view, making it hard to verify and harder to fix.

There is no shared layer to point at. No canonical source for what the Earned Income Tax Credit actually computes, or how the SNAP standard medical deduction should treat a 2024 medical expense in Tennessee. The text exists. The closed interpretation does too. The connection between them does not.

Axiom Foundation publishes that layer — statute by statute, citation by citation as rules as code — in the open, free for anyone to use.

Today
  • Each system reimplements the law
  • Numbers without citations
  • No shared way to verify
Encoded
  • One source of truth
  • Every value cites a statute
  • Anyone can run, audit, or reform
Why now
  • AI needs ground truth
  • Models are answering policy questions
  • There has to be an answer key
§II · What we publish

Two layers, both in the open

Source documents anyone can fetch and cite, plus the encodings that make those rules computable, time-aware, and verifiable.

Open API

Open infrastructure for U.S. law

Federal statutes, federal regulations, IRS guidance, and state tax law — fetched from official sources, addressable by citation, served with provenance and point-in-time metadata. One consistent shape across jurisdictions, free to use, openly licensed.

  • · United States Code (federal statutes)
  • · Code of Federal Regulations
  • · IRS revenue procedures, rulings, and notices
  • · State codes and tax law
Open Axiom
Encodings

Encoded so they can be computed

The same rules turned into machine-readable form — every value cites a section, every clause is dated, formulas are executable. Compiles to native code; runs anywhere.

  • · Cited — every value traces to a statute
  • · Time-aware — effective dates on every clause
  • · Composable — reform a parameter without rewriting
  • · Verified — cross-checked against PolicyEngine and TAXSIM
Compare formats
An encoding, in detail

ACA Premium Tax Credit, three eras

The same statute — 26 USC § 36B(b)(3) — computes three different answers depending on when you ask.

Effective
Trigger
Rate band
Notes
2014 – 2020
Original ACA
2.0% – 9.5%
Sliding scale, 100–400% FPL
2021 – 2025
ARPA + IRA extension
0.0% – 8.5%
Suspended floor, no income cap
2026 →
Reverts
2.0% – 9.5%
Back to original schedule

Same code, three answers. Pass a date, get the rule that applied.

§III · The encoder

Statutes, encoded automatically. Verified before they ship.

An AI-driven pipeline reads a statute, encodes it section by section, and runs the result against PolicyEngine and TAXSIM before any human signs off.

axiom — zsh
$ axiom encode "26 USC 32"
 
[axiom] Loading 26 USC 32... 81,247 characters
[axiom] 14 subsections extracted
 
[encode] Wave 1: (a) (b) (c) (d) (f) (h) (i) (j) (m) (n)
[encode] Wave 2: (e) (g) (k) (l) — depends on wave 1
[encode] ████████████████████ 14/14 complete
 
[validate] CI: 14/14 passed
[validate] PolicyEngine: 12/14 match
[validate] TAXSIM: 11/14 match
 
[done] 14 RuleSpec files written to rulespec-us/statutes/26/32/*.yaml
Step 01read

Read

Pull the statute. Walk the subsection tree. Plan the dependency graph between siblings.

Step 02encode

Encode

An agent per subsection drafts the encoding, citing the section it came from. Conflicts and re-tries are logged.

Step 03verify

Verify

CI checks, oracle comparison against PolicyEngine and TAXSIM, reviewer agents that explain any discrepancy.

Every encoding decision is logged. Disagreements get explained, not erased.

§IV · What it powers

One encoding. Many places to use it.

The point of doing this once, openly, is so it stops having to be done a thousand times in private — wrongly, expensively, and out of sight.

for builders

Calculators that audit themselves

Tax software, benefit estimators, eligibility tools — all running off the same encoding, all able to point at the statute behind any number.

for AI labs

Ground truth for AI

Models keep getting asked policy questions. RuleSpec gives them a key — verifiable answers grounded in actual statute, useful for both training and inference.

for analysts

Reform without rewriting

Change a parameter, re-run the calculation. Compare current law against any proposed amendment without touching the surrounding rules.

for the public

Government in plain sight

Every value cites its source. Every formula is open. Anyone can read the law, run it, and check that the answer follows.

§Coda · The foundation

Doing the public-interest work

Axiom Foundation is a nonprofit. Open code, open data, open governance. The infrastructure is meant to outlast any single project that builds on it.

Contribute

Encode your jurisdiction

Start with a single statute. The encoder pipeline does the heavy lifting; reviewers stand in for a stable bar.

Open the contributor guide
Verify

Validate our work

Every encoding is open and cross-checked. Find a discrepancy and we’ll explain why — or fix it.

Browse open issues
Fund

Underwrite the public layer

Encoded law belongs in the public domain. If you’d like to help keep it there, we’d like to talk.

hello@axiom-foundation.org