2021—Subsec. (c). Pub. L. 117–2 added subsec. (c).
2014—Subsec. (c). Pub. L. 113–295 struck out subsec. (c). Text read as follows: “In the case of any taxable year beginning in 2009, gross income shall not include so much of the unemployment compensation received by an individual as does not exceed $2,400.”
2009—Subsec. (c). Pub. L. 111–5 added subsec. (c).
1986—Subsec. (a). Pub. L. 99–514 substituted “General rule” for “In general” in heading and amended text generally. Prior to amendment, text read as follows: “If the sum for the taxable year of the adjusted gross income of the taxpayer (determined without regard to this section, section 86 and section 221) and the unemployment compensation exceeds the base amount, gross income for the taxable year includes unemployment compensation in an amount equal to the lesser of—
“(1) one-half of the amount of the excess of such sum over the base amount, or
“(2) the amount of the unemployment compensation.”
Subsecs. (b), (c). Pub. L. 99–514, in amending section generally, redesignated former subsec. (c) as (b) and struck out former subsec. (b), “Base amount defined”, which read as follows: “For purposes of this section, the term ‘base amount’ means—
“(1) except as provided in paragraphs (2) and (3), $12,000,
“(2) $18,000, in the case of a joint return under section 6013, or
“(3) zero, in the case of a taxpayer who—
“(A) is married at the close of the taxable year (within the meaning of section 143) but does not file a joint return for such year, and
“(B) does not live apart from his spouse at all times during the taxable year.”
1983—Subsec. (a). Pub. L. 98–21, § 122(c)(2), struck out “, section 105(d),” after “section 86”.
Pub. L. 98–21, § 121(f)(1), inserted “section 86,” after “this section,”.
1982—Subsec. (b)(1). Pub. L. 97–248, § 611(a)(1), substituted “$12,000” for “$20,000”.
Subsec. (b)(2). Pub. L. 97–248, § 611(a)(2), substituted “$18,000” for “$25,000”.
1981—Subsec. (a). Pub. L. 97–34 substituted “this section, section 105(d), and section 221” for “this section and without regard to section 105(d)” in parenthetical provision preceding par. (1).
Statutory Notes and Related Subsidiaries
Effective Date of 1983 Amendment
Amendment by section 121(f)(1) of Pub. L. 98–21 applicable to benefits received after Dec. 31, 1983, in taxable years ending after such date, except for any portion of a lump-sum payment of social security benefits received after Dec. 31, 1983, if the generally applicable payment date for such portion was before Jan. 1, 1984, see section 121(g) of Pub. L. 98–21, set out as an Effective Date note under section 86 of this title.
Amendment by section 122(c)(2) of Pub. L. 98–21 applicable to taxable years beginning after Dec. 31, 1983, except that if an individual’s annuity starting date was deferred under section 105(d)(6) of this title as in effect on the day before Apr. 20, 1983, such deferral shall end on the first day of such individual’s first taxable year beginning after Dec. 31, 1983, see section 122(d) of Pub. L. 98–21, set out as a note under section 22 of this title.
Effective Date of 1982 Amendment
Pub. L. 97–248, title VI, § 611(b), Sept. 3, 1982, 96 Stat. 706, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
“(1) Compensation paid after 1981.—
The amendments made by this section [amending this section] shall apply to payments of unemployment compensation
made after December 31, 1981
, in taxable years ending after such date.
“(2) No addition to tax for underpayment of estimated tax attributable to application of amendments to compensation paid in 1982.—
No addition to tax shall be made under section 6654 of the Internal Revenue Code of 1986
[formerly I.R.C. 1954] with respect to any underpayment to the extent such underpayment is attributable to unemployment compensation
which is received during 1982 and which (but for the amendments made by subsection (a)) would not be includable in gross income.
“(3) Special rule for fiscal year taxpayers.—In the case of a taxable year (other than a calendar year) which includes January 1, 1982—
the amendments made by this section shall be applied by taking into account the entire amount of unemployment compensation
received during such taxable year, but
the increase in gross income for such taxable year as a result of such amendments shall not exceed the amount of unemployment compensation
paid after December 31, 1981
Pub. L. 95–600, title I, § 112(d), Nov. 6, 1978, 92 Stat. 2778, as amended by Pub. L. 98–369, div. A, title X, § 1075(a), July 18, 1984, 98 Stat. 1053, provided that:
“The amendments made by this section [enacting this section and section 6050B of this title
] shall apply to payments of unemployment compensation
made after December 31, 1978
, in taxable years ending after such date, except that such amendments shall not apply to payments made for weeks of unemployment ending before December 1, 1978
Waiver of Statute of Limitations
Pub. L. 98–369, div. A, title X, § 1075(b), July 18, 1984, 98 Stat. 1053, provided that:
“If credit or refund of any overpayment of tax resulting from the amendment made by subsection (a) [amending section 112(d) of Pub. L. 95–600
, set out as an Effective Date note above] is barred on the date of the enactment of this Act [July 18, 1984
] or at any time during the 1-year period beginning on the date of the enactment of this Act by the operation of any law or rule of law (including res judicata), refund or credit of such overpayment (to the extent attributable to the amendment made by subsection (a)) may, nevertheless, be made or allowed if claim therefor is filed before the close of such 1-year period.”