26 USC § 62 - Adjusted gross income defined
(a)
General rule
For purposes of this subtitle, the term “adjusted gross income” means, in the case of an individual, gross income minus the following deductions:
(1)
Trade and business deductions
The deductions allowed by this chapter (other than by part VII of this subchapter) which are attributable to a trade or business carried on by the taxpayer, if such trade or business does not consist of the performance of services by the taxpayer as an employee.
(2)
Certain trade and business deductions of employees
(A)
Reimbursed expenses of employees
The deductions allowed by part VI (section
161 and following) which consist of expenses paid or incurred by the taxpayer, in connection with the performance by him of services as an employee, under a reimbursement or other expense allowance arrangement with his employer. The fact that the reimbursement may be provided by a third party shall not be determinative of whether or not the preceding sentence applies.
(B)
Certain expenses of performing artists
The deductions allowed by section
162 which consist of expenses paid or incurred by a qualified performing artist in connection with the performances by him of services in the performing arts as an employee.
(C)
Certain expenses of officials
The deductions allowed by section
162 which consist of expenses paid or incurred with respect to services performed by an official as an employee of a State or a political subdivision thereof in a position compensated in whole or in part on a fee basis.
(D)
Certain expenses of elementary and secondary school teachers
In the case of taxable years beginning during 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010, 2011, 2012, or 2013, the deductions allowed by section
162 which consist of expenses, not in excess of $250, paid or incurred by an eligible educator in connection with books, supplies (other than nonathletic supplies for courses of instruction in health or physical education), computer equipment (including related software and services) and other equipment, and supplementary materials used by the eligible educator in the classroom.
(E)
Certain expenses of members of reserve components of the Armed Forces of the United States
The deductions allowed by section
162 which consist of expenses, determined at a rate not in excess of the rates for travel expenses (including per diem in lieu of subsistence) authorized for employees of agencies under subchapter
I of chapter
57 of title
5, United States Code, paid or incurred by the taxpayer in connection with the performance of services by such taxpayer as a member of a reserve component of the Armed Forces of the United States for any period during which such individual is more than 100 miles away from home in connection with such services.
(3)
Losses from sale or exchange of property
The deductions allowed by part VI (sec.
161 and following) as losses from the sale or exchange of property.
(7)
Retirement savings
The deduction allowed by section
219 (relating to deduction of certain retirement savings).
(9)
Penalties forfeited because of premature withdrawal of funds from time savings accounts or deposits
The deductions allowed by section
165 for losses incurred in any transaction entered into for profit, though not connected with a trade or business, to the extent that such losses include amounts forfeited to a bank, mutual savings bank, savings and loan association, building and loan association, cooperative bank or homestead association as a penalty for premature withdrawal of funds from a time savings account, certificate of deposit, or similar class of deposit.
(12)
Certain required repayments of supplemental unemployment compensation benefits
The deduction allowed by section
165 for the repayment to a trust described in paragraph (9) or (17) of section 501(c) of supplemental unemployment compensation benefits received from such trust if such repayment is required because of the receipt of trade readjustment allowances under section 231 or 232 of the Trade Act of 1974 (19 U.S.C. 2291 and 2292).
(13)
Jury duty pay remitted to employer
Any deduction allowable under this chapter by reason of an individual remitting any portion of any jury pay to such individual’s employer in exchange for payment by the employer of compensation for the period such individual was performing jury duty. For purposes of the preceding sentence, the term “jury pay” means any payment received by the individual for the discharge of jury duty.
(14)
Deduction for clean-fuel vehicles and certain refueling property
The deduction allowed by section
179A.
(20)
Costs involving discrimination suits, etc.
Any deduction allowable under this chapter for attorney fees and court costs paid by, or on behalf of, the taxpayer in connection with any action involving a claim of unlawful discrimination (as defined in subsection (e)) or a claim of a violation of subchapter
III of chapter
37 of title
31, United States Code
[1]
or a claim made under section 1862(b)(3)(A) of the Social Security Act (42 U.S.C. 1395y
(b)(3)(A)). The preceding sentence shall not apply to any deduction in excess of the amount includible in the taxpayer’s gross income for the taxable year on account of a judgment or settlement (whether by suit or agreement and whether as lump sum or periodic payments) resulting from such claim.
(21)
Attorneys fees relating to awards to whistleblowers
Any deduction allowable under this chapter for attorney fees and court costs paid by, or on behalf of, the taxpayer in connection with any award under section
7623
(b) (relating to awards to whistleblowers). The preceding sentence shall not apply to any deduction in excess of the amount includible in the taxpayer’s gross income for the taxable year on account of such award.
Nothing in this section shall permit the same item to be deducted more than once.
(b)
Qualified performing artist
(1)
In general
For purposes of subsection (a)(2)(B), the term “qualified performing artist” means, with respect to any taxable year, any individual if—
(A)
such individual performed services in the performing arts as an employee during the taxable year for at least 2 employers,
(B)
the aggregate amount allowable as a deduction under section
162 in connection with the performance of such services exceeds 10 percent of such individual’s gross income attributable to the performance of such services, and
(2)
Nominal employer not taken into account
An individual shall not be treated as performing services in the performing arts as an employee for any employer during any taxable year unless the amount received by such individual from such employer for the performance of such services during the taxable year equals or exceeds $200.
(3)
Special rules for married couples
(A)
In general
Except in the case of a husband and wife who lived apart at all times during the taxable year, if the taxpayer is married at the close of the taxable year, subsection (a)(2)(B) shall apply only if the taxpayer and his spouse file a joint return for the taxable year.
(B)
Application of paragraph (1)
In the case of a joint return—
(D)
Joint return
For purposes of this subsection, the term “joint return” means the joint return of a husband and wife made under section
6013.
(c)
Certain arrangements not treated as reimbursement arrangements
For purposes of subsection (a)(2)(A), an arrangement shall in no event be treated as a reimbursement or other expense allowance arrangement if—
(1)
such arrangement does not require the employee to substantiate the expenses covered by the arrangement to the person providing the reimbursement, or
(d)
Definition; special rules
(1)
Eligible educator
(e)
Unlawful discrimination defined
For purposes of subsection (a)(20), the term “unlawful discrimination” means an act that is unlawful under any of the following:
(2)
Section 201, 202, 203, 204, 205, 206, or 207 of the Congressional Accountability Act of 1995 (2 U.S.C. 1311, 1312, 1313, 1314, 1315, 1316, or 1317).
(12)
Chapter
43 of title
38, United States Code (relating to employment and reemployment rights of members of the uniformed services).
(14)
Section 703, 704, or 717 of the Civil Rights Act of 1964 (42 U.S.C. 2000e–2, 2000e–3, or 2000e–16).
(15)
Section 804, 805, 806, 808, or 818 of the Fair Housing Act (42 U.S.C. 3604, 3605, 3606, 3608, or 3617).
(16)
Section 102, 202, 302, or 503 of the Americans with Disabilities Act of 1990 (42 U.S.C. 12112, 12132, 12182, or 12203).
(17)
Any provision of Federal law (popularly known as whistleblower protection provisions) prohibiting the discharge of an employee, the discrimination against an employee, or any other form of retaliation or reprisal against an employee for asserting rights or taking other actions permitted under Federal law.
(18)
Any provision of Federal, State, or local law, or common law claims permitted under Federal, State, or local law—
(ii)
regulating any aspect of the employment relationship, including claims for wages, compensation, or benefits, or prohibiting the discharge of an employee, the discrimination against an employee, or any other form of retaliation or reprisal against an employee for asserting rights or taking other actions permitted by law.
[1] So in original. Probably should be followed by a comma.
[2] See References in Text note below.
(a)
General rule
For purposes of this subtitle, the term “adjusted gross income” means, in the case of an individual, gross income minus the following deductions:
(1)
Trade and business deductions
The deductions allowed by this chapter (other than by part VII of this subchapter) which are attributable to a trade or business carried on by the taxpayer, if such trade or business does not consist of the performance of services by the taxpayer as an employee.
(2)
Certain trade and business deductions of employees
(A)
Reimbursed expenses of employees
The deductions allowed by part VI (section
161 and following) which consist of expenses paid or incurred by the taxpayer, in connection with the performance by him of services as an employee, under a reimbursement or other expense allowance arrangement with his employer. The fact that the reimbursement may be provided by a third party shall not be determinative of whether or not the preceding sentence applies.
(B)
Certain expenses of performing artists
The deductions allowed by section
162 which consist of expenses paid or incurred by a qualified performing artist in connection with the performances by him of services in the performing arts as an employee.
(C)
Certain expenses of officials
The deductions allowed by section
162 which consist of expenses paid or incurred with respect to services performed by an official as an employee of a State or a political subdivision thereof in a position compensated in whole or in part on a fee basis.
(D)
Certain expenses of elementary and secondary school teachers
In the case of taxable years beginning during 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010, or 2011, the deductions allowed by section
162 which consist of expenses, not in excess of $250, paid or incurred by an eligible educator in connection with books, supplies (other than nonathletic supplies for courses of instruction in health or physical education), computer equipment (including related software and services) and other equipment, and supplementary materials used by the eligible educator in the classroom.
(E)
Certain expenses of members of reserve components of the Armed Forces of the United States
The deductions allowed by section
162 which consist of expenses, determined at a rate not in excess of the rates for travel expenses (including per diem in lieu of subsistence) authorized for employees of agencies under subchapter
I of chapter
57 of title
5, United States Code, paid or incurred by the taxpayer in connection with the performance of services by such taxpayer as a member of a reserve component of the Armed Forces of the United States for any period during which such individual is more than 100 miles away from home in connection with such services.
(3)
Losses from sale or exchange of property
The deductions allowed by part VI (sec.
161 and following) as losses from the sale or exchange of property.
(7)
Retirement savings
The deduction allowed by section
219 (relating to deduction of certain retirement savings).
(9)
Penalties forfeited because of premature withdrawal of funds from time savings accounts or deposits
The deductions allowed by section
165 for losses incurred in any transaction entered into for profit, though not connected with a trade or business, to the extent that such losses include amounts forfeited to a bank, mutual savings bank, savings and loan association, building and loan association, cooperative bank or homestead association as a penalty for premature withdrawal of funds from a time savings account, certificate of deposit, or similar class of deposit.
(12)
Certain required repayments of supplemental unemployment compensation benefits
The deduction allowed by section
165 for the repayment to a trust described in paragraph (9) or (17) of section 501(c) of supplemental unemployment compensation benefits received from such trust if such repayment is required because of the receipt of trade readjustment allowances under section 231 or 232 of the Trade Act of 1974 (19 U.S.C. 2291 and 2292).
(13)
Jury duty pay remitted to employer
Any deduction allowable under this chapter by reason of an individual remitting any portion of any jury pay to such individual’s employer in exchange for payment by the employer of compensation for the period such individual was performing jury duty. For purposes of the preceding sentence, the term “jury pay” means any payment received by the individual for the discharge of jury duty.
(14)
Deduction for clean-fuel vehicles and certain refueling property
The deduction allowed by section
179A.
(20)
Costs involving discrimination suits, etc.
Any deduction allowable under this chapter for attorney fees and court costs paid by, or on behalf of, the taxpayer in connection with any action involving a claim of unlawful discrimination (as defined in subsection (e)) or a claim of a violation of subchapter
III of chapter
37 of title
31, United States Code
[1]
or a claim made under section 1862(b)(3)(A) of the Social Security Act (42 U.S.C. 1395y
(b)(3)(A)). The preceding sentence shall not apply to any deduction in excess of the amount includible in the taxpayer’s gross income for the taxable year on account of a judgment or settlement (whether by suit or agreement and whether as lump sum or periodic payments) resulting from such claim.
(21)
Attorneys fees relating to awards to whistleblowers
Any deduction allowable under this chapter for attorney fees and court costs paid by, or on behalf of, the taxpayer in connection with any award under section
7623
(b) (relating to awards to whistleblowers). The preceding sentence shall not apply to any deduction in excess of the amount includible in the taxpayer’s gross income for the taxable year on account of such award.
Nothing in this section shall permit the same item to be deducted more than once.
(b)
Qualified performing artist
(1)
In general
For purposes of subsection (a)(2)(B), the term “qualified performing artist” means, with respect to any taxable year, any individual if—
(A)
such individual performed services in the performing arts as an employee during the taxable year for at least 2 employers,
(B)
the aggregate amount allowable as a deduction under section
162 in connection with the performance of such services exceeds 10 percent of such individual’s gross income attributable to the performance of such services, and
(2)
Nominal employer not taken into account
An individual shall not be treated as performing services in the performing arts as an employee for any employer during any taxable year unless the amount received by such individual from such employer for the performance of such services during the taxable year equals or exceeds $200.
(3)
Special rules for married couples
(A)
In general
Except in the case of a husband and wife who lived apart at all times during the taxable year, if the taxpayer is married at the close of the taxable year, subsection (a)(2)(B) shall apply only if the taxpayer and his spouse file a joint return for the taxable year.
(B)
Application of paragraph (1)
In the case of a joint return—
(D)
Joint return
For purposes of this subsection, the term “joint return” means the joint return of a husband and wife made under section
6013.
(c)
Certain arrangements not treated as reimbursement arrangements
For purposes of subsection (a)(2)(A), an arrangement shall in no event be treated as a reimbursement or other expense allowance arrangement if—
(1)
such arrangement does not require the employee to substantiate the expenses covered by the arrangement to the person providing the reimbursement, or
(d)
Definition; special rules
(1)
Eligible educator
(e)
Unlawful discrimination defined
For purposes of subsection (a)(20), the term “unlawful discrimination” means an act that is unlawful under any of the following:
(2)
Section 201, 202, 203, 204, 205, 206, or 207 of the Congressional Accountability Act of 1995 (2 U.S.C. 1311, 1312, 1313, 1314, 1315, 1316, or 1317).
(12)
Chapter
43 of title
38, United States Code (relating to employment and reemployment rights of members of the uniformed services).
(14)
Section 703, 704, or 717 of the Civil Rights Act of 1964 (42 U.S.C. 2000e–2, 2000e–3, or 2000e–16).
(15)
Section 804, 805, 806, 808, or 818 of the Fair Housing Act (42 U.S.C. 3604, 3605, 3606, 3608, or 3617).
(16)
Section 102, 202, 302, or 503 of the Americans with Disabilities Act of 1990 (42 U.S.C. 12112, 12132, 12182, or 12203).
(17)
Any provision of Federal law (popularly known as whistleblower protection provisions) prohibiting the discharge of an employee, the discrimination against an employee, or any other form of retaliation or reprisal against an employee for asserting rights or taking other actions permitted under Federal law.
(18)
Any provision of Federal, State, or local law, or common law claims permitted under Federal, State, or local law—
(ii)
regulating any aspect of the employment relationship, including claims for wages, compensation, or benefits, or prohibiting the discharge of an employee, the discrimination against an employee, or any other form of retaliation or reprisal against an employee for asserting rights or taking other actions permitted by law.
[1] So in original. Probably should be followed by a comma.
[2] See References in Text note below.
Source
(Aug. 16, 1954, ch. 736, 68A Stat. 17; Pub. L. 87–792, § 7(b),Oct. 10, 1962, 76 Stat. 828; Pub. L. 88–272, title II, § 213(b),Feb. 26, 1964, 78 Stat. 52; Pub. L. 91–172, title V, § 531(b),Dec. 30, 1969, 83 Stat. 655; Pub. L. 93–406, title II, §§ 2002(a)(2),
2005(c)(9),Sept. 2, 1974, 88 Stat. 959, 992; Pub. L. 93–483, § 6(a),Oct. 26, 1974, 88 Stat. 1458; Pub. L. 94–455, title V, § 502(a), title XV, § 1501(b)(1), title XIX, § 1901(a)(8), (9),Oct. 4, 1976, 90 Stat. 1559, 1735, 1765; Pub. L. 95–615, § 203(b),Nov. 8, 1978, 92 Stat. 3106; Pub. L. 96–451, title III, § 301(b),Oct. 14, 1980, 94 Stat. 1990; Pub. L. 96–608, § 3(a),Dec. 28, 1980, 94 Stat. 3551; Pub. L. 97–34, title I, §§ 103(b),
112
(b)(2), title III, § 311(h)(1),Aug. 13, 1981, 95 Stat. 187, 195, 282; Pub. L. 97–354, § 5(a)(17),Oct. 19, 1982, 96 Stat. 1693; Pub. L. 98–369, div. A, title IV, § 491(d)(2),July 18, 1984, 98 Stat. 849; Pub. L. 99–514, title I, §§ 131(b)(1),
132
(b), (c), title III, § 301(b)(1), title XVIII, § 1875(c)(3),Oct. 22, 1986, 100 Stat. 2113, 2115, 2116, 2217, 2894; Pub. L. 100–485, title VII, § 702(a),Oct. 13, 1988, 102 Stat. 2426; Pub. L. 100–647, title I, § 1001(b)(3)(A), title VI, § 6007(b),Nov. 10, 1988, 102 Stat. 3349, 3687; Pub. L. 101–508, title XI, § 11802(e)(1),Nov. 5, 1990, 104 Stat. 1388–530; Pub. L. 102–318, title V, § 521(b)(2),July 3, 1992, 106 Stat. 310; Pub. L. 102–486, title XIX, § 1913(a)(2),Oct. 24, 1992, 106 Stat. 3019; Pub. L. 103–66, title XIII, § 13213(c)(1),Aug. 10, 1993, 107 Stat. 474; Pub. L. 104–188, title I, § 1401(b)(4),Aug. 20, 1996, 110 Stat. 1788; Pub. L. 104–191, title III, § 301(b),Aug. 21, 1996, 110 Stat. 2048; Pub. L. 105–34, title II, § 202(b), title IX, § 975(a),Aug. 5, 1997, 111 Stat. 808, 898; Pub. L. 106–554, § 1(a)(7) [title II, § 202(b)(1)], Dec. 21, 2000, 114 Stat. 2763, 2763A–629; Pub. L. 107–16, title IV, § 431(b),June 7, 2001, 115 Stat. 68; Pub. L. 107–147, title IV, § 406(a), (b),Mar. 9, 2002, 116 Stat. 43; Pub. L. 108–121, title I, § 109(b),Nov. 11, 2003, 117 Stat. 1341; Pub. L. 108–173, title XII, § 1201(b),Dec. 8, 2003, 117 Stat. 2476; Pub. L. 108–311, title III, § 307(a),Oct. 4, 2004, 118 Stat. 1179; Pub. L. 108–357, title VII, § 703(a), (b),Oct. 22, 2004, 118 Stat. 1546, 1547; Pub. L. 109–135, title IV, § 412(q),Dec. 21, 2005, 119 Stat. 2638; Pub. L. 109–432, div. A, title I, § 108(a), title IV, § 406(a)(3),Dec. 20, 2006, 120 Stat. 2939, 2959; Pub. L. 110–343, div. C, title II, § 203(a),Oct. 3, 2008, 122 Stat. 3864; Pub. L. 111–312, title VII, § 721(a),Dec. 17, 2010, 124 Stat. 3316.)
Amendment of Section
For termination of amendment by section 901 ofPub. L. 107–16, see Effective and Termination Dates of 2001 Amendment note below.
References in Text
Section 302 of the Civil Rights Act of 1991, referred to in subsec. (e)(1), was formerly classified to section
1202 of Title
2, The Congress, and was transferred to section
2000e–16b of Title
42, The Public Health and Welfare.
The National Labor Relations Act, referred to in subsec. (e)(3), is act July 5, 1935, ch. 372, 49 Stat. 449, as amended, which is classified generally to subchapter II (§ 151 et seq.) of chapter
7 of Title
29, Labor. For complete classification of this Act to the Code, see section
167 of Title
29 and Tables.
The Fair Labor Standards Act of 1938, referred to in subsec. (e)(4), is act June 25, 1938, ch. 676, 52 Stat. 1060, as amended, which is classified generally to chapter 8 (§ 201 et seq.) of Title 29, Labor. For complete classification of this Act to the Code, see section
201 of Title
29 and Tables.
The Education Amendments of 1972, referred to in subsec. (e)(8), is Pub. L. 92–318, June 23, 1972, 86 Stat. 235, as amended. Title IX of the Act, known as the Patsy Takemoto Mink Equal Opportunity in Education Act, is classified principally to chapter 38 (§ 1681 et seq.) of Title 20, Education. For complete classification of title IX to the Code, see Short Title note set out under section
1681 of Title
20 and Tables.
The Employee Polygraph Protection Act of 1988, referred to in subsec. (e)(9), is Pub. L. 100–347, June 27, 1988, 102 Stat. 646, as amended, which is classified generally to chapter 22 (§ 2001 et seq.) of Title 29, Labor. For complete classification of this Act to the Code, see Short Title note set out under section
2001 of Title
29 and Tables.
The Worker Adjustment and Retraining Notification Act, referred to in subsec. (e)(10), is Pub. L. 100–379, Aug. 4, 1988, 102 Stat. 890, as amended, which is classified generally to chapter 23 (§ 2101 et seq.) of Title 29, Labor. For complete classification of this Act to the Code, see Short Title note set out under section
2101 of Title
29 and Tables.
Amendments
2010—Subsec. (a)(2)(D). Pub. L. 111–312substituted “2009, 2010, or 2011” for “or 2009”.
2008—Subsec. (a)(2)(D). Pub. L. 110–343substituted “2007, 2008, or 2009” for “or 2007”.
2006—Subsec. (a)(2)(D). Pub. L. 109–432, § 108(a), substituted “2005, 2006, or 2007” for “or 2005”.
Subsec. (a)(21). Pub. L. 109–432, § 406(a)(3), added par. (21).
2005—Subsec. (a)(19), (20). Pub. L. 109–135, § 412(q)(1), redesignated par. (19) relating to costs involving discrimination suits, etc., as par. (20) and moved to follow par. (19) relating to health savings accounts.
Subsec. (e). Pub. L. 109–135, § 412(q)(2), substituted “subsection (a)(20)” for “subsection (a)(19)” in introductory provisions.
2004—Subsec. (a)(2)(D). Pub. L. 108–311substituted “, 2003, 2004, or 2005” for “or 2003”.
Subsec. (a)(19). Pub. L. 108–357, § 703(a), added par. (19) relating to costs involving discrimination suits, etc.
Subsec. (e). Pub. L. 108–357, § 703(b), added subsec. (e).
2003—Subsec. (a)(2)(E). Pub. L. 108–121added subpar. (E).
Subsec. (a)(19). Pub. L. 108–173added par. (19).
2002—Subsec. (a)(2)(D). Pub. L. 107–147, § 406(a), added subpar. (D).
Subsec. (d). Pub. L. 107–147, § 406(b), added subsec. (d).
2001—Subsec. (a)(18). Pub. L. 107–16, §§ 431(b),
901, temporarily added par. (18). See Effective and Termination Dates of 2001 Amendment note below.
2000—Subsec. (a)(16). Pub. L. 106–554amended heading and text of par. (16) generally. Prior to amendment, text read as follows: “The deduction allowed by section
220.”
1997—Subsec. (a)(2)(C). Pub. L. 105–34, § 975(a), added subpar. (C).
Subsec. (a)(17). Pub. L. 105–34, § 202(b), added par. (17).
1996—Subsec. (a)(8). Pub. L. 104–188struck out par. (8) which read as follows: “Certain portion of lump-sum distributions from pension plans taxed under section
402
(d).—The deduction allowed by section
402
(d)(3).”
Subsec. (a)(16). Pub. L. 104–191added par. (16).
1993—Subsec. (a)(15). Pub. L. 103–66added par. (15).
1992—Subsec. (a)(8). Pub. L. 102–318substituted “402(d)” for “402(e)” in heading and in text.
Subsec. (a)(14). Pub. L. 102–486added par. (14).
1990—Subsec. (a)(13). Pub. L. 101–508, § 11802(e)(1), amended par. (13) generally. Prior to amendment, par. (13) read as follows: “The deduction allowed by section
220.”
1988—Subsec. (a)(2)(A). Pub. L. 100–647, § 1001(b)(3)(A), inserted at end “The fact that the reimbursement may be provided by a third party shall not be determinative of whether or not the preceding sentence applies.”
Subsec. (a)(13). Pub. L. 100–647, § 6007(b), added par. (13).
Subsec. (c). Pub. L. 100–485added subsec. (c).
1986—Subsec. (a). Pub. L. 99–514, § 132(b)(2)(A), designated existing provisions as subsec. (a) and added heading.
Subsec. (a)(2). Pub. L. 99–514, § 132(b)(1), amended par. (2) generally, substituting “Certain trade” for “Trade” in heading and inserting “of employees” in subpar. (A) heading, substituting provision relating to deduction of certain expenses of performing artists for provision relating to deduction of expenses for travel away from home in subpar. (B), and striking out subpar. (C) relating to deduction of travel expenses and subpar. (D) relating to deduction of expenses of outside salesmen.
Subsec. (a)(3) to (5). Pub. L. 99–514, § 301(b)(1), redesignated pars. (4) to (6) as (3) to (5), respectively, and struck out former par. (3) which related to long-term capital gains and read as follows: “The deduction allowed by section
1202.”
Subsec. (a)(6). Pub. L. 99–514, § 301(b)(1), redesignated par. (7) as (6). Former par. (6) redesignated (5).
Pub. L. 99–514, § 1875(c)(3), struck out “to the extent attributable to contributions made on behalf of such individual” after “section
404”.
Subsec. (a)(7). Pub. L. 99–514, § 301(b)(1), redesignated par. (10) as (7). Former par. (7) redesignated (6).
Subsec. (a)(8). Pub. L. 99–514, § 301(b)(1), redesignated par. (11) as (8). Former par. (8) struck out.
Pub. L. 99–514, § 132(c), struck out par. (8) which related to moving expense deduction and read as follows: “The deduction allowed by section
217.”
Subsec. (a)(9) to (15). Pub. L. 99–514, § 301(b)(1), redesignated pars. (12) to (15) as (9) to (12), respectively. Former pars. (10) and (11) redesignated (7) and (8), respectively.
Subsec. (a)(16). Pub. L. 99–514, § 131(b)(1), struck out par. (16) which related to deduction for two-earner married couples and read as follows: “The deduction allowed by section
221.”
Subsec. (b). Pub. L. 99–514, § 132(b)(2)(B), added subsec. (b).
1984—Par. (7). Pub. L. 98–369, § 491(d)(2), substituted “and annuity” for “annuity, and bond purchase” in heading, and substituted “the deduction allowed by section
404” for “the deductions allowed by section
404 andsection
405
(c)” in text.
1983—Par. (9). Pub. L. 97–354repealed par. (9) relating to the deduction allowed by section
1379
(b)(3).
1981—Par. (10). Pub. L. 97–34, § 311(h)(1), struck out “and the deduction allowed by section
220 (relating to retirement savings for certain married individuals)” after “retirement savings”.
Par. (14). Pub. L. 97–34, § 112(b)(2), redesignated par. (15) as (14). Former par. (14), relating to deduction for certain expenses of living abroad, was struck out.
Par. (15). Pub. L. 97–34, § 112(b)(2), redesignated par. (16) as (15). Former par. (15) redesignated (14).
Par. (16). Pub. L. 97–34, §§ 103(b),
112
(b)(2), added par. (16). Former par. (16) redesignated (15).
1980—Par. (15). Pub. L. 96–451added par. (15).
Par. (16). Pub. L. 96–608added par. (16).
1978—Par. (14). Pub. L. 95–615added par. (14).
1976—Par. (10). Pub. L. 94–455, § 1501(b)(1), inserted reference to the deduction allowed by section
220 (relating to retirement savings for certain married individuals).
Pars. (11), (12). Pub. L. 94–455, § 1901(a)(8), (9), redesignated par. (11) relating to penalties forfeited because of premature withdrawal of funds from time savings accounts or deposits, as par. (12), and substituted “trade or business, to the extent” for “trade or business to the extent”.
Par. (13). Pub. L. 94–455, § 502(a), added par. (13).
1974—Par. (10). Pub. L. 93–406, § 2002(a)(2), added par. (10).
Par. (11). Pub. L. 93–483added par. (11) relating to penalties forfeited because of premature withdrawal of funds from time savings accounts or deposits. Another par. (11) relating to certain portions of lump-sum distributions from pension plans taxed under section
402
(e) of this title, was added by Pub. L. 93–406, § 2005(c)(9).
1969—Par. (9). Pub. L. 91–172added par. (9).
1964—Par. (8). Pub. L. 88–272added par. (8).
1962—Par. (7). Pub. L. 87–792added par. (7).
Effective Date of 2010 Amendment
Pub. L. 111–312, title VII, § 721(b),Dec. 17, 2010, 124 Stat. 3316, provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2009.”
Effective Date of 2008 Amendment
Pub. L. 110–343, div. C, title II, § 203(b),Oct. 3, 2008, 122 Stat. 3864, provided that: “The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 2007.”
Effective Date of 2006 Amendment
Pub. L. 109–432, div. A, title I, § 108(b),Dec. 20, 2006, 120 Stat. 2939, provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2005.”
Pub. L. 109–432, div. A, title IV, § 406(d),Dec. 20, 2006, 120 Stat. 2960, provided that: “The amendments made by subsection (a) [amending this section and sections
7443A and
7623 of this title] shall apply to information provided on or after the date of the enactment of this Act [Dec. 20, 2006].”
Effective Date of 2004 Amendments
Pub. L. 108–357, title VII, § 703(c),Oct. 22, 2004, 118 Stat. 1548, provided that: “The amendments made by this section [amending this section] shall apply to fees and costs paid after the date of the enactment of this Act [Oct. 22, 2004] with respect to any judgment or settlement occurring after such date.”
Pub. L. 108–311, title III, § 307(b),Oct. 4, 2004, 118 Stat. 1179, provided that: “The amendment made by subsection (a) [amending this section] shall apply to expenses paid or incurred in taxable years beginning after December 31, 2003.”
Effective Date of 2003 Amendments
Pub. L. 108–173, title XII, § 1201(k),Dec. 8, 2003, 117 Stat. 2479, provided that: “The amendments made by this section [enacting sections
223 and
4980G of this title, amending this section and sections
106,
125,
220,
848,
3231,
3306,
3401,
4973,
4975,
6051, and
6693 of this title, and renumbering former section
223 of this title as 224] shall apply to taxable years beginning after December 31, 2003.”
Pub. L. 108–121, title I, § 109(c),Nov. 11, 2003, 117 Stat. 1342, provided that: “The amendments made by this section [amending this section and section
162 of this title] shall apply to amounts paid or incurred in taxable years beginning after December 31, 2002.”
Effective Date of 2002 Amendment
Pub. L. 107–147, title IV, § 406(c),Mar. 9, 2002, 116 Stat. 44, provided that: “The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2001.”
Effective and Termination Dates of 2001 Amendment
Pub. L. 107–16, title IV, § 431(d),June 7, 2001, 115 Stat. 69, provided that: “The amendments made by this section [enacting section
222 of this title, amending this section and sections
86,
135,
137,
219,
221, and
469 of this title, and renumbering former section
222 of this title as 223] shall apply to payments made in taxable years beginning after December 31, 2001.”
Amendment by Pub. L. 107–16inapplicable to taxable, plan, or limitation years beginning after Dec. 31, 2012, and the Internal Revenue Code of 1986 to be applied and administered to such years as if such amendment had never been enacted, see section 901 ofPub. L. 107–16, set out as a note under section
1 of this title.
Effective Date of 1997 Amendment
Section 202(e) ofPub. L. 105–34provided that: “The amendments made by this section [enacting section
221 of this title, amending this section and section
6050S of this title, and renumbering former section
221 of this title as section
222 of this title] shall apply to any qualified education loan (as defined in section 221(e)(1) of the Internal Revenue Code of 1986, as added by this section) incurred on, before, or after the date of the enactment of this Act [Aug. 5, 1997], but only with respect to—
“(1) any loan interest payment due and paid after December 31, 1997, and
“(2) the portion of the 60-month period referred to in section 221(d) of the Internal Revenue Code of 1986 (as added by this section) after December 31, 1997.”
Section 975(b) ofPub. L. 105–34provided that: “The amendment made by this section [amending this section] shall apply to expenses paid or incurred in taxable years beginning after December 31, 1986.”
Effective Date of 1996 Amendments
Section 301(j) ofPub. L. 104–191provided that: “The amendments made by this section [enacting sections
220 and
4980E of this title, amending this section and sections
106,
125,
848,
3231,
3306,
3401,
4973,
4975,
6051, and
6693 of this title, and renumbering section
220 of this title as section
221] shall apply to taxable years beginning after December 31, 1996.”
Amendment by Pub. L. 104–188applicable to taxable years beginning after Dec. 31, 1999, with retention of certain transition rules, see section 1401(c) ofPub. L. 104–188, set out as a note under section
402 of this title.
Effective Date of 1993 Amendment
Section 13213(e) ofPub. L. 103–66provided that: “The amendments made by this section [amending this section and sections
67,
82,
132,
217,
1001,
1016, and
4977 of this title] shall apply to expenses incurred after December 31, 1993; except that the amendments made by subsection (d) [amending sections
82,
132, and
4977 of this title] shall apply to reimbursements or other payments in respect of expenses incurred after such date.”
Effective Date of 1992 Amendments
Amendment by Pub. L. 102–486applicable to property placed in service after June 30, 1993, see section 1913(c) ofPub. L. 102–486, set out as an Effective Date note under section
30 of this title.
Amendment by Pub. L. 102–318applicable to distributions after Dec. 31, 1992, see section 521(e) ofPub. L. 102–318, set out as a note under section
402 of this title.
Effective Date of 1988 Amendments
Amendment by section 1001(b)(3)(A) ofPub. L. 100–647effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) ofPub. L. 100–647, set out as a note under section
1 of this title.
Section 6007(d) ofPub. L. 100–647provided that: “The amendments made by this section [enacting section
220 of this title, amending this section, and renumbering former section
220 of this title as section
221 of this title] shall apply as if included in the amendments made by section 132 of the Tax Reform Act of 1986 [Pub. L. 99–514].”
Section 702(b) ofPub. L. 100–485provided that: “The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1988.”
Effective Date of 1986 Amendment
Amendment by sections 131(b)(1) and 132(b), (c) ofPub. L. 99–514applicable to taxable years beginning after Dec. 31, 1986, see section 151(a) ofPub. L. 99–514, set out as a note under section
1 of this title.
Section 301(c) ofPub. L. 99–514provided that: “The amendments made by this section [amending this section and sections
170,
172,
219,
220,
223,
642,
643,
691,
871,
1211,
1212, and
1402 of this title and repealing section
1202 of this title] shall apply to taxable years beginning after December 31, 1986.”
Section 1875(c)(12) ofPub. L. 99–514provided that: “The amendments made by paragraphs (3), (4), and (6) [amending this section and sections
219 and
408 of this title] shall take effect as if included in the amendments made by section 238 of the Tax Equity and Fiscal Responsibility Act of 1982 [section 238 ofPub. L. 97–248, see section 241 ofPub. L. 97–248, set out as an Effective Date note under section
416 of this title].”
Effective Date of 1984 Amendment
“Section 491(f)(1) ofPub. L. 98–369provided that: “The amendments and repeals made by subsections (a), (b), and (d) [amending this section, sections
55,
72,
172,
219,
402,
403,
406,
407,
408,
412,
414,
415,
457,
2039,
2517,
3121,
3306,
3401,
4972,
4973,
4975,
6047,
6058,
6104,
6652,
7207,
7476, and
7701 of this title, section
3107 of Title
31, Money and Finance, and section
409 of Title
42, The Public Health and Welfare, and repealing sections
405 and
409 of this title] shall apply to obligations issued after December 31, 1983.”
Effective Date of 1983 Amendment
Par. (9) as in effect before date of repeal by Pub. L. 97–354to remain in effect for years beginning before Jan. 1, 1984, see section 6(b)(1) ofPub. L. 97–354, set out as an Effective Date note under section
3761 of this title.
Effective Date of 1981 Amendment
Section 103(d) ofPub. L. 97–34provided that: “The amendments made by this section [enacting section
219 of this title and amending this section and sections
85 and
105 of this title] shall apply to taxable years beginning after December 31, 1981.”
Amendment by sections 112(b)(2) and 311(h)(1) ofPub. L. 97–34applicable to taxable years beginning after Dec. 31, 1981, see sections 115 and 311(i)(1) ofPub. L. 97–34, set out as notes under sections
911 and
219, respectively, of this title.
Effective Date of 1980 Amendments
Section 3(b) ofPub. L. 96–608provided that: “The amendment made by subsection (a) [amending this section] shall apply to repayments made in taxable years beginning after the date of the enactment of this Act [Dec. 28, 1980].”
Amendment by Pub. L. 96–451applicable with respect to additions to capital account made after Dec. 31, 1979, see section 301(d) ofPub. L. 96–451, set out as an Effective Date note under section
194 of this title.
Effective Date of 1978 Amendment; Election of Prior Law
Amendment by Pub. L. 95–615applicable to taxable years beginning after Dec. 31, 1977, with provision for election of prior law, see section 209 ofPub. L. 95–615, set out as a note under section
911 of this title.
Effective Date of 1976 Amendment
Section 502(c) ofPub. L. 94–455provided that: “The amendments made by this section [amending this section and section
3402 of this title] shall apply to taxable years beginning after December 31, 1976.”
Section 1501(d) ofPub. L. 94–455provided that: “The amendments made by this section [enacting section
220 of this title, amending this section and sections
219,
408,
409,
3401,
4973, and
6047 of this title, and renumbering former section
220 as
221 of this title], other than the amendment made by subsection (b)(3), shall apply to taxable years beginning after December 31, 1976. The amendment made by subsection (b)(3) [amending section
415 of this title] shall apply to years beginning after December 31, 1976.”
Amendment by section 1901(a)(8), (9) ofPub. L. 94–455applicable with respect to taxable years beginning after Dec. 31, 1976, see section 1901(d) ofPub. L. 94–455, set out as a note under section
2 of this title.
Effective Date of 1974 Amendments
Section 6(b) ofPub. L. 93–483provided that: “The amendment made by this section [amending this section] applies to taxable years beginning after December 31, 1972.”
Amendment by section 2002(a)(2) ofPub. L. 93–406applicable to taxable years beginning after Dec. 31, 1974, see section 2002(i)(1) ofPub. L. 93–406, set out as an Effective Date note under section
219 of this title.
Amendment by section 2005(c)(9) ofPub. L. 93–406applicable only with respect to distributions or payments made after Dec. 31, 1973, in taxable years beginning after Dec. 31, 1973, see section 2005(d) ofPub. L. 93–406, set out as a note under section
402 of this title.
Effective Date of 1969 Amendment
Amendment by Pub. L. 91–172applicable with respect to taxable years of electing small business corporations beginning after Dec. 31, 1970, see section 531(d) ofPub. L. 91–172, set out as an Effective Date note under section
1379 of this title.
Effective Date of 1964 Amendment
Section 213(d) ofPub. L. 88–272provided that: “The amendments made by subsections (a) [enacting section
217 and redesignating former section
217 as
218] and (b) [amending this section] shall apply to expenses incurred after December 31, 1963, in taxable years ending after such date. The amendment made by subsection (c) [amending section
3401 of this title] shall apply with respect to remuneration paid after the seventh day following the date of the enactment of this Act [Feb. 26, 1964].”
Effective Date of 1962 Amendment
Amendment by Pub. L. 87–792applicable to taxable years beginning after Dec. 31, 1962, see section 8 ofPub. L. 87–792, set out as a note under section
22 of this title.
Savings Provision
For provisions that nothing in amendment by Pub. L. 101–508be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) ofPub. L. 101–508, set out as a note under section
45K of this title.
Plan Amendments Not Required Until January 1, 1998
For provisions directing that if any amendments made by subtitle D [§§ 1401–1465] of title I of Pub. L. 104–188require an amendment to any plan or annuity contract, such amendment shall not be required to be made before the first day of the first plan year beginning on or after Jan. 1, 1998, see section 1465 ofPub. L. 104–188, set out as a note under section
401 of this title.
Plan Amendments Not Required Until January 1, 1994
For provisions directing that if any amendments made by subtitle B [§§ 521–523] of title V of Pub. L. 102–318require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1994, see section 523 ofPub. L. 102–318, set out as a note under section
401 of this title.
Plan Amendments Not Required Until January 1, 1989
For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and
1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L. 99–514require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 ofPub. L. 99–514, as amended, set out as a note under section
401 of this title.
Commuting Expenses
Pub. L. 95–427, § 2,Oct. 7, 1978, 92 Stat. 996, as amended by Pub. L. 96–167, § 2,Dec. 29, 1979, 93 Stat. 1275, provided that with respect to transportation costs paid or incurred after December 31, 1976, and on or before May 31, 1981, the application of sections 62, 162, and 262 and of chapters 21, 23, and 24 of the Internal Revenue Code of 1954 [now 1986] to transportation expenses in traveling between a taxpayer’s residence and place of work be determined without regard to Revenue Ruling 76–453 or any other regulation, ruling, or decision reaching the same or similar result, and with full regard to the rules in effect before that Revenue Ruling.
Pub. L. 95–615, § 2,Nov. 8, 1978, 92 Stat. 3097, provided that with respect to transportation costs paid or incurred after Dec. 31, 1976, and before Apr. 30, 1978, the application of sections
62,
162, and
262 and chapters 21, 23, and 24 of the Internal Revenue Code of 1954 [now 1986] to transportation expenses in traveling between a taxpayer’s residence and place of work be determined without regard to Revenue Ruling 76–453 or any other regulation, ruling or decision reaching the same or similar result, and with full regard to the rules in effect before that Revenue Ruling, and ceased to have effect on the day after Nov. 8, 1978 pursuant to section 210(a) of that Act.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Wednesday, February 6, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
| 26 USC | Description of Change | Session Year | Public Law | Statutes at Large |
|---|---|---|---|---|
| § 62 | 2012 | 112-240 [Sec.] 201(a) | 126 Stat. 2323 | |
| § 62 | nt new | 2012 | 112-240 [Sec.] 201(b) | 126 Stat. 2323 |
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