26 U.S.C. 32: Earned income

2021

• Pub. L. 117–2, §9623(b)(1), struck out concluding provisions which read as follows: "For purposes of the preceding sentence, marital status shall be determined under section 7703." (American Rescue Plan Act of 2021) Law text · (c)
• Pub. L. 117–2, §9623(b)(2), struck out "(within the meaning of section 7703)" after "is married". (American Rescue Plan Act of 2021) Law text · (c)
• Pub. L. 117–2, §9622(a), struck out heading and text of subpar. (F). Text read as follows: "No credit shall be allowed under this section to any eligible individual who has one or more qualifying children if no qualifying child of such individual is taken into account under subse… (American Rescue Plan Act of 2021) Law text · (c)
• Pub. L. 117–2, §9623(a), designated existing provisions as par. (1), inserted heading, and added par. (2). (American Rescue Plan Act of 2021) Law text · (d)
• Pub. L. 117–2, §9623(b)(3), struck out "(within the meaning of section 7703)" after "is married". (American Rescue Plan Act of 2021) Law text · (d)
• Pub. L. 117–2, §9624(a), substituted "$10,000" for "$2,200". (American Rescue Plan Act of 2021) Law text · (i)
• Pub. L. 117–2, §9624(b)(1), inserted "(2021 in the case of the dollar amount in subsection (i)(1))" after "2015" in introductory provisions. (American Rescue Plan Act of 2021) Law text · (j)
• Pub. L. 117–2, §9624(b)(2)(A), substituted "subsection (b)(2)(A)" for "subsections (b)(2)(A) and (i)(1)". (American Rescue Plan Act of 2021) Law text · (j)
• Pub. L. 117–2, §9624(b)(2)(B)–(4), added cl. (iii). (American Rescue Plan Act of 2021) Law text · (j)
• Pub. L. 117–2, §9621(a), added subsec. (n). (American Rescue Plan Act of 2021) Law text · (n)

2018

• Pub. L. 115–141, §101(a)(1), struck out cl. (i) designation and heading and struck out cls. (ii) and (iii) which related to inflation adjustment for taxable years after 2015 and application of rounding provisions in subsec. (j)(2)(A) of this section, respectively. (Consolidated Appropriations Act, 2018) Law text · (b)
• Pub. L. 115–141, §101(a)(2)(A), substituted "after 2015" for "after 1996" in introductory provisions. (Consolidated Appropriations Act, 2018) Law text · (j)
• Pub. L. 115–141, §101(a)(2)(B), inserted "by substituting in subparagraph (A)(ii) thereof" after ", determined" in introductory provisions. (Consolidated Appropriations Act, 2018) Law text · (j)
• Pub. L. 115–141, §101(a)(2)(C), struck out "by substituting" after "(i)(1)," and "in subparagraph (A)(ii) thereof" after " 'calendar year 2016' ". (Consolidated Appropriations Act, 2018) Law text · (j)
• Pub. L. 115–141, §101(a)(2)(D), substituted "$5,000 amount in subsection (b)(2)(B), 'calendar year 2008' for 'calendar year 2016' " for "$3,000 amount in subsection (b)(2)(B)(iii), by substituting 'calendar year 2007' for 'calendar year 2016' in subparagraph (A)(ii) of such s… (Consolidated Appropriations Act, 2018) Law text · (j)
• Pub. L. 115–141, §401(b)(4), struck out ", and any payment made to such individual (or such spouse) by an employer under section 3507," after "reason of this section" in concluding provisions. (Consolidated Appropriations Act, 2018) Law text · (l)

2017

• Pub. L. 115–97 substituted "for 'calendar year 2016' in subparagraph (A)(ii)" for "for 'calendar year 1992' in subparagraph (B)". Law text · (b), (j), (ii)

2015

• Pub. L. 114–113, §103(a), amended par. (1) generally. Prior to amendment, par. (1) provided credit and phaseout percentages for eligible individuals with 1, 2 or more, or no qualifying children. (Consolidated Appropriations Act, 2016) Law text · (b)
• Pub. L. 114–113, §103(b), amended subpar. (B) generally. Prior to amendment, text read as follows: "In the case of a joint return filed by an eligible individual and such individual's spouse, the phaseout amount determined under subparagraph (A) shall be increased by $3,000." (Consolidated Appropriations Act, 2016) Law text · (b)
• Pub. L. 114–113, §103(c), struck out par. (3) which provided for increased credit percentage for taxpayers with 3 or more qualifying children and reduction of marriage penalty in taxable years beginning after 2008 and before 2018, with adjustment for inflation. (Consolidated Appropriations Act, 2016) Law text · (b)
• Pub. L. 114–113, §204(a), inserted "on or before the due date for filing the return for the taxable year" before period at end. (Consolidated Appropriations Act, 2016) Law text · (m)

2014

• Pub. L. 113–295, §221(a)(3)(A), struck out subpar. (A) designation, heading "In general", and introductory provisions "In the case of taxable years beginning after 1995:" before the table and struck out subpars. (B) and (C) which related to transitional percentages for 1995 and tran… Law text · (b)
• Pub. L. 113–295, §221(a)(3)(B), substituted "increased by $3,000." for "increased by— Law text · (b)
• Pub. L. 113–295, §206(a), substituted "after 2009" for "in 2010" in introductory provisions. Law text · (b)

2013

• Pub. L. 112–240 substituted "for certain years" for "2009, 2010, 2011, and 2012" in heading and "after 2008 and before 2018" for "in 2009, 2010, 2011, or 2012" in introductory provisions. (American Taxpayer Relief Act of 2012) Law text · (b)

2010

• Pub. L. 111–312 substituted "2009, 2010, 2011, and 2012" for "2009 and 2010" in heading and ", 2010, 2011, or 2012" for "or 2010" in introductory provisions. (Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010) Law text · (b)
• Pub. L. 111–226 struck out subsec. (g). Text read as follows: (______Act of____) Law text · (g)

2009

• Pub. L. 111–5 added par. (3). (American Recovery and Reinvestment Act of 2009) Law text · (b)

2008

• Pub. L. 110–245 amended cl. (vi) generally. Prior to amendment, cl. (vi) read as follows: "in the case of any taxable year ending— (Heroes Earnings Assistance and Relief Tax Act of 2008) Law text · (c)
• Pub. L. 110–246, §4002(b)(1)(B), (2)(O), substituted "Food and Nutrition Act of 2008" for "Food Stamp Act of 1977". (Food, Conservation, and Energy Act of 2008) Law text · (l)

2006

• Pub. L. 109–432 substituted "2008" for "2007". (Tax Relief and Health Care Act of 2006) Law text · (c)

2005

• Pub. L. 109–135 substituted "2007" for "2006". (Gulf Opportunity Zone Act of 2005) Law text · (c)

2004

• Pub. L. 108–311, §205(b)(1), redesignated subpars. (D) to (G) as (C) to (F), respectively, and struck out former subpar. (C) which related to 2 or more claiming qualifying child. (Working Families Tax Relief Act of 2004) Law text · (c)
• Pub. L. 108–311, §104(b), added cl. (vi). (Working Families Tax Relief Act of 2004) Law text · (c)
• Pub. L. 108–311, §205(a), amended par. (3) generally, substituting subpars. (A) to (D) for former subpars. (A) to (E), relating to qualifying child in general, relationship test, age requirements, identification requirements, and place of abode requirements. (Working Families Tax Relief Act of 2004) Law text · (c)
• Pub. L. 108–311, §205(b)(2), substituted "(3)(C)" for "(3)(E)". (Working Families Tax Relief Act of 2004) Law text · (c)
• Pub. L. 108–311, §205(b)(3), substituted "(c)(1)(E)" for "(c)(1)(F)". (Working Families Tax Relief Act of 2004) Law text · (m)

2002

• Pub. L. 107–147 substituted "part" for "subpart". (Job Creation and Worker Assistance Act of 2002) Law text · (g)

2001

• Pub. L. 107–16, §303(d)(1), struck out "modified" before "adjusted gross income". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (a)
• Pub. L. 107–16, §303(a)(1), reenacted par. heading without change, designated existing provisions as subpar. (A), inserted subpar. heading, substituted "Subject to subparagraph (B), the earned" for "The earned", and added subpar. (B). (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (b)
• Pub. L. 107–16, §303(f), amended heading and text of subpar. (C) generally. Prior to amendment, text read as follows: "If 2 or more individuals would (but for this subparagraph and after application of subparagraph (B)) be treated as eligible individuals with respect to the same … (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (c)
• Pub. L. 107–16, §303(b), inserted ", but only if such amounts are includible in gross income for the taxable year" after "other employee compensation". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (c)
• Pub. L. 107–16, §303(e)(2)(B), struck out "except as provided in subparagraph (B)(iii)," before "who has". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (c)
• Pub. L. 107–16, §303(e)(1), reenacted heading, introductory provisions, and subcl. (III) of cl. (i) without change and amended subcls. (I) and (II) generally. Prior to amendment, subcls. (I) and (II) read as follows: (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (c)
• Pub. L. 107–16, §303(e)(2)(A), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: "For purposes of clause (i)(III), the term 'eligible foster child' means an individual not described in clause (i)(I) or (II) who— (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (c)
• Pub. L. 107–16, §303(h), substituted "subparagraph (A)(ii)" for "subparagraphs (A)(ii) and (B)(iii)(II)". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (c)
• Pub. L. 107–16, §303(d)(2)(A), struck out heading and text of par. (5), which defined "modified adjusted gross income" as meaning adjusted gross income without regard to certain described amounts and increased by certain described amounts. (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (c)
• Pub. L. 107–16, §303(d)(2)(B), struck out "modified" before "adjusted gross income" in two places. (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (f)
• Pub. L. 107–16, §303(c), struck out heading and text of subsec. (h). Text read as follows: "The credit allowed under this section for the taxable year shall be reduced by the amount of tax imposed by section 55 (relating to alternative minimum tax) with respect to such taxpayer for suc… (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (h)
• Pub. L. 107–16, §303(a)(2), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: "the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting 'calendar year 1995' for … (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (j)
• Pub. L. 107–16, §303(a)(3), substituted "subsection (b)(2)(A) (after being increased under subparagraph (B) thereof)" for "subsection (b)(2)". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (j)
• Pub. L. 107–16, §201(c)(3), struck out heading and text of subsec. (n), which had increased credit allowable under this section in the case of a taxpayer with respect to whom a child tax credit is allowed under section 24(a), described amount of increase, and set forth provisions relat… (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (n)

1999

• Pub. L. 106–170 added subcl. (I) and redesignated former subcls. (I) and (II) as (II) and (III), respectively. (Ticket to Work and Work Incentives Improvement Act of 1999) Law text · (c)

1998

• Pub. L. 105–206, §6021(a), added introductory provisions and struck out former introductory provisions which read as follows: "The term 'eligible individual' does not include any individual who does not include on the return of tax for the taxable year—". (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (c)
• Pub. L. 105–206, §6021(b)(2), added subpar. (G). (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (c)
• Pub. L. 105–206, §6010(p)(2), inserted "shall be taken into account" before ", but only". (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (c)
• Pub. L. 105–206, §6021(b)(3), inserted "and" at end of cl. (ii), substituted a period for ", and" at end of cl. (iii), and struck out cl. (iv) which read as follows: "with respect to whom the taxpayer meets the identification requirements of subparagraph (D)". (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (c)
• Pub. L. 105–206, §6021(b)(1), reenacted heading without change and amended text of cl. (i) generally. Prior to amendment, text read as follows: "The requirements of this subparagraph are met if the taxpayer includes the name, age, and TIN of each qualifying child (without rega… (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (c)
• Pub. L. 105–206, §6010(p)(1)(A), inserted "and increased by the amounts described in subparagraph (C)" before period at end. (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (c)
• Pub. L. 105–206, §6010(p)(1)(B), (C), inserted "or" at end of cl. (iii) and substituted cl. (iv)(III) and concluding provisions for former cls. (iv)(III), (v), (vi), and concluding provisions which read as follows: (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (c)
• Pub. L. 105–206, §6010(p)(1)(C), added subpar. (C). (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (c)
• Pub. L. 105–206, §6003(b), redesignated subsec. (m), relating to supplemental child credit, as (n) and amended text generally. Prior to amendment, text read as follows: (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (m), (n)

1997

• Pub. L. 105–34, §1085(c), added cl. (v). (Taxpayer Relief Act of 1997) Law text · (c)
• Pub. L. 105–34, §312(d)(2), struck out "(as defined in section 1034(h)(3)" after "serving on extended active duty" and inserted at end "For purposes of the preceding sentence, the term 'extended active duty' means any period of active duty pursuant to a call or order to such duty fo… (Taxpayer Relief Act of 1997) Law text · (c)
• Pub. L. 105–34, §1085(d)(4), inserted at end of concluding provisions "Clause (vi) shall not include any amount which is not includible in gross income by reason of section 402(c), 403(a)(4), 403(b), 408(d)(3), (4), or (5), or 457(e)(10)." (Taxpayer Relief Act of 1997) Law text · (c)
• Pub. L. 105–34, §1085(b), substituted "75 percent" for "50 percent" in introductory provisions. (Taxpayer Relief Act of 1997) Law text · (c)
• Pub. L. 105–34, §1085(d)(1)–(3), added cls. (v) and (vi). (Taxpayer Relief Act of 1997) Law text · (c), (vi)
• Pub. L. 105–34, §1085(a)(1), added subsec. (k). Former subsec. (k) redesignated (l). (Taxpayer Relief Act of 1997) Law text · (k)
• Pub. L. 105–34, §1085(a)(1), redesignated subsec. (k) as (l). Former subsec. (l) redesignated (m). (Taxpayer Relief Act of 1997) Law text · (l)
• Pub. L. 105–34, §1085(a)(1), redesignated subsec. (l) as (m) relating to identification numbers. (Taxpayer Relief Act of 1997) Law text · (m)
• Pub. L. 105–34, §101(b), added subsec. (m) relating to supplemental child credit. (Taxpayer Relief Act of 1997) Law text · (m)

1996

• Pub. L. 104–193, §910(a), inserted "modified" before "adjusted gross income". (Personal Responsibility and Work Opportunity Reconciliation Act of 1996) Law text · (a)
• Pub. L. 104–193, §909(a)(3), reenacted heading without change and amended text generally. Prior to amendment, text consisted of subpars. (A) and (B) setting out tables for determining the earned income amount for taxable years beginning after 1994 and for taxable years beginning in … (Personal Responsibility and Work Opportunity Reconciliation Act of 1996) Law text · (b)
• Pub. L. 104–193, §910(a), inserted "modified" before "adjusted gross income". (Personal Responsibility and Work Opportunity Reconciliation Act of 1996) Law text · (c)
• Pub. L. 104–193, §451(a), added subpar. (F). (Personal Responsibility and Work Opportunity Reconciliation Act of 1996) Law text · (c)
• Pub. L. 104–193, §910(b), added par. (5). (Personal Responsibility and Work Opportunity Reconciliation Act of 1996) Law text · (c)
• Pub. L. 104–193, §910(a), inserted "modified" before "adjusted gross income" in two places. (Personal Responsibility and Work Opportunity Reconciliation Act of 1996) Law text · (f)
• Pub. L. 104–193, §909(a)(1), substituted "$2,200" for "$2,350". (Personal Responsibility and Work Opportunity Reconciliation Act of 1996) Law text · (i)
• Pub. L. 104–193, §909(b), added subpars. (D) and (E) and concluding provisions. (Personal Responsibility and Work Opportunity Reconciliation Act of 1996) Law text · (i)
• Pub. L. 104–193, §909(a)(2), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: (Personal Responsibility and Work Opportunity Reconciliation Act of 1996) Law text · (j)
• Pub. L. 104–193, §451(b), added subsec. (l). (Personal Responsibility and Work Opportunity Reconciliation Act of 1996) Law text · (l)

1995

• Pub. L. 104–7 added subsec. (i) and redesignated former subsecs. (i) and (j) as (j) and (k), respectively. Law text · (i), (j), (k)

1994

• Pub. L. 103–465, §722(a), added subpar. (E). · (c)
• Pub. L. 103–465, §723(a), added cl. (iv). · (c)
• Pub. L. 103–465, §742(a), amended heading and text of cl. (i) generally. Prior to amendment, text read as follows: "The requirements of this subparagraph are met if— · (c)
• Pub. L. 103–465, §721(a), added par. (4). · (c)

1993

• Pub. L. 103–66, §13131(a), amended heading and text of subsec. (a) generally. Prior to amendment, text read as follows: "In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to the sum of— · (a)
• Pub. L. 103–66, §13131(a), substituted "Percentages and amounts" for "Computation of credit" in heading and amended text generally. Prior to amendment, text related to method of computation of both earned income credit and health insurance credit. · (b)
• Pub. L. 103–66, §13131(b), amended heading and text of subpar. (A) generally. Prior to amendment, text read as follows: "The term 'eligible individual' means any individual who has a qualifying child for the taxable year." · (c)
• Pub. L. 103–66, §13131(d)(1), redesignated cl. (iii) as (ii), substituted "clause (i)" for "clause (i) or (ii)", and struck out heading and text of former cl. (ii). Text read as follows: "In the case of any taxpayer with respect to which the health insurance credit is allowed… · (c)
• Pub. L. 103–66, §13131(c)(1), added par. (1) and struck out text and heading of former par. (1). Text read as follows: "In the case of any taxable year beginning after the applicable calendar year, each dollar amount referred to in paragraph (2)(B) shall be increased by an amount eq… · (i)
• Pub. L. 103–66, §13131(c), redesignated par. (3) as (2) and struck out former par. (2) which defined terms for purposes of the inflation adjustment in par. (1). · (i), (3)

1990

• Pub. L. 101–508, §11111(a), amended subsec. (a) generally. Prior to amendment, subsec. (a) read as follows: "In the case of an eligible individual, there is allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to 14 percent of so much of the… · (a)
• Pub. L. 101–508, §11111(a), substituted heading for one which read "Limitation" and amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows: "The amount of the credit allowable to a taxpayer under subsection (a) for any taxable year shall not exceed the excess (i… · (b)
• Pub. L. 101–508, §11111(a), amended subsec. (c) generally, inserting "and special rules" in heading and substituting present provisions for provisions defining "eligible individual" and "earned income". · (c)
• Pub. L. 101–508, §11101(d)(1)(B), substituted "1989" for "1987". · (i)
• Pub. L. 101–508, §11111(e)(1), (2), substituted "clause (i) of subparagraph (B)" for "clause (i) or (ii) of subparagraph (B)" in cl. (i) and "clause (ii)" for "clause (iii)" in cl. (ii). · (i)
• Pub. L. 101–508, §11111(e)(3), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: "The dollar amounts referred to in this subparagraph are— · (i)
• Pub. L. 101–508, §11111(b), added subsec. (j). · (j)

1988

• Pub. L. 100–647, §1007(g)(12), struck out "for taxpayers other than corporations" after "alternative minimum tax". · (h)
• Pub. L. 100–647, §1001(c), amended par. (3) generally. Prior to amendment, par. (3) read as follows: "If any increase determined under paragraph (1) is not a multiple of $10, such increase shall be rounded to the nearest multiple of $10 (or, if such increase is a multiple of $5, suc… · (i)

1986

• Pub. L. 99–514, §111(a), substituted "14 percent" for "11 percent" and "$5,714" for "$5,000". · (a)
• Pub. L. 99–514, §111(b), amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows: "The amount of the credit allowable to a taxpayer under subsection (a) for any taxable year shall not exceed the excess (if any) of— · (b)
• Pub. L. 99–514, §1301(j)(8), substituted "section 7703" for "section 143". · (c)
• Pub. L. 99–514, §104(b)(1)(B), substituted "section 151(c)(3)" for "section 151(e)(3)". · (c)
• Pub. L. 99–514, §1272(d)(4), struck out "or 931" after "911" in heading, and amended text generally. Prior to amendment, text read as follows: "The term 'eligible individual' does not include an individual who, for the taxable year, claims the benefits of— · (c)
• Pub. L. 99–514, §1301(j)(8), substituted "section 7703" for "section 143". · (d)
• Pub. L. 99–514, §111(d)(1), added subpars. (A) and (B) and struck out former subpars. (A) and (B) which read as follows: · (f), (B)
• Pub. L. 99–514, §111(c), added subsec. (i). · (i)

1984

• Pub. L. 98–369, §471(c), renumbered section 43 of this title as this section.
• Pub. L. 98–369, §1042(a), substituted "11 percent" for "10 percent". · (a)
• Pub. L. 98–369, §1042(d)(1), substituted "$550" for "$500". · (b)
• Pub. L. 98–369, §1042(b), substituted "122/9 percent" for "12.5 percent" and "$6,500" for "$6,000". · (b)
• Pub. L. 98–369, §423(c)(3)(A), inserted "or would be so entitled but for paragraph (2) or (4) of section 152(e)". · (c)
• Pub. L. 98–369, §423(c)(3)(B), substituted "as the individual for more than one-half of the taxable year" for "as the individual". · (c)
• Pub. L. 98–369, §1042(d)(2), substituted "between $0 and $11,000" for "between $0 and $10,000". · (f)
• Pub. L. 98–369, §1042(d)(2), substituted "between $6,500 and $11,000" for "between $6,000 and $10,000". · (f)
• Pub. L. 98–369, §1042(c), added subsec. (h). · (h)

1983

• Pub. L. 98–21 inserted before period at end ", but such net earnings shall be determined with regard to the deduction allowed to the taxpayer by section 164(f)". · (c)

1981

• Pub. L. 97–34 struck out reference to section 913 in heading, substituted "relating to citizens or residents of the United States living abroad" for "relating to income earned by individuals in certain camps outside the United States" in cl. (i), struck out cl. (ii) which made re… · (c)

1980

• Pub. L. 96–222, §101(a)(1), in heading substituted "who claims benefit of section 911, 913, or 931" for "entitled to exclude income under section 911" and in text substituted "claims the benefits of" for "is entitled to exclude any amounts from gross income under" and inserted re… · (c)
• Pub. L. 96–222, §101(a)(2)(E), redesignated subsec. (h) as (g). · (g), (h)

1978

• Pub. L. 95–600, §104(a), substituted "subtitle" for "chapter" and "$5,000" for "$4,000". · (a)
• Pub. L. 95–600, §104(b), substituted provision limiting the allowable credit to an amount not to exceed the excess of $500 over 12.5 percent of so much of the adjusted gross income for the taxable year as exceeds $6,000 for provision limiting the allowable credit to an amount reduced b… · (b)
• Pub. L. 95–600, §104(e), amended par. (1) generally, substituting in definition of eligible individual one who is married and is entitled to a deduction under section 151 for a child, provided the child has the same principal abode as the individual and the abode is in the United St… · (c)
• Pub. L. 95–615, §202(f)(5), which directed the amendment of subsec. (c)(1)(B) by substituting "(relating to income earned by employees in certain camps)" for "(relating to earned income from sources without the United States)", was executed to subsec. (c)(1)(C) to reflect the pro… · (c)
• Pub. L. 95–600, §104(d), redesignated cls. (ii) to (iv) as (i) to (iii), respectively. Former cl. (i), which provided that amounts be taken into account only if includible in the gross income of the taxpayer for the taxable year, was struck out. · (c)
• Pub. L. 95–600, §104(c), added subsec. (f). · (f)
• Pub. L. 95–600, §105(a), added subsec. (h). · (h)

1976

• Pub. L. 94–455, §401(c)(1)(B), substituted "is allowed" for "shall be allowed" and struck out provisions relating to the application of the six-month rule. · (a)
• Pub. L. 94–455, §401(c)(1)(B), struck out provisions relating to the application of the six-month rule. · (b)
• Pub. L. 94–455, §401(c)(2), among other changes, substituted "section 44A(f)(1)" for "section 214(b)(3)" and "if such child meets the requirements of section 151(e)(1)(B)" for "with respect to whom he is entitled to claim a deduction under section 151(e)(1)(B)" and inserted refer… · (c)

1975

• Pub. L. 94–164 designated existing provisions as par. (1) and added par. (2). · (a)
• Pub. L. 94–164 designated existing provisions as par. (1) and added par. (2). · (b)