modified adjusted gross income
(2) Limitation based on modified adjusted gross income (A) In general The amount which would (but for this paragraph) be allowable as a deduction under this section shall be reduced (but not below zero) by the amount determined under subparagraph (B). (B) Amount of reduction The amount determined under this subparagraph is the amount which bears the same ratio to the amount which would be so taken into account as— (i) the excess of— (I) the taxpayer’s modified adjusted gross income for such taxable year, over (II) $50,000 ($100,000 in the case of a joint return), bears to (ii) $15,000 ($30,000 in the case of a joint return). (C) Modified adjusted gross income The term “modified adjusted gross income” means adjusted gross income determined— (i) without regard to this section and sections 85(c) 911, 931, and 933, and (ii) after application of sections 86, 135, 137, 219, and 469.
26 USC § 221(b)(2)
None identified, default scope is assumed to be the parent (part VII) of this section.