26 U.S.C. 62: Adjusted gross income defined

2020

• Pub. L. 116–260, §104(b)(2)(A), struck out par. (18). Text read as follows: "The deduction allowed by section 222." (Consolidated Appropriations Act, 2021) Law text · (a)
• Pub. L. 116–260, §212(c)(1), struck out par. (22). Text read as follows: "In the case of taxable years beginning in 2020, the amount (not to exceed $300) of qualified charitable contributions made by an eligible individual during the taxable year." (Consolidated Appropriations Act, 2021) Law text · (a)
• Pub. L. 116–136, §2204(a), added par. (22). (Coronavirus Aid, Relief, and Economic Security Act" or the "CARES Act) Law text · (a)
• Pub. L. 116–260, §212(c)(2), struck out subsec. (f) which defined terms relating to qualified charitable contributions. (Consolidated Appropriations Act, 2021) Law text · (f)
• Pub. L. 116–136, §2204(b), added subsec. (f). (Coronavirus Aid, Relief, and Economic Security Act" or the "CARES Act) Law text · (f)

2019

• Pub. L. 116–92 substituted "207, or 208" for "or 207". (National Defense Authorization Act for Fiscal Year 2020) Law text · (e)

2018

• Pub. L. 115–141, §101(a)(2)(B), substituted "Any deduction" for "The deduction" in concluding provisions. (Consolidated Appropriations Act, 2018) Law text · (a)
• Pub. L. 115–141, §401(a)(31), inserted comma after "United States Code". (Consolidated Appropriations Act, 2018) Law text · (a)
• Pub. L. 115–123 amended par. (21) generally. Prior to amendment, text read as follows: "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 whis… (Bipartisan Budget Act of 2018) Law text · (a)
• Pub. L. 115–141, §401(a)(32), substituted "(42 U.S.C. 2000e–16b)" for "(2 U.S.C. 1202)". (Consolidated Appropriations Act, 2018) Law text · (e)

2017

• Pub. L. 115–97, §11011(b)(1), inserted at end of concluding provisions "The deduction allowed by section 199A shall not be treated as a deduction described in any of the preceding paragraphs of this subsection." Law text · (a)
• Pub. L. 115–97, §11051(b)(2)(A), struck out par. (10). Text read as follows: "The deduction allowed by section 215." Law text · (a)
• Pub. L. 115–97, §11002(d)(1)(J), substituted "for 'calendar year 2016' in subparagraph (A)(ii)" for "for 'calendar year 1992' in subparagraph (B)". Law text · (d)

2015

• Pub. L. 114–113, §104(c), substituted "educator—" for "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 s… (Consolidated Appropriations Act, 2016) Law text · (a)
• Pub. L. 114–113, §104(a), substituted "The deductions" for "In the case of taxable years beginning during 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010, 2011, 2012, 2013, or 2014, the deductions". (Consolidated Appropriations Act, 2016) Law text · (a)
• Pub. L. 114–113, §104(b), added par. (3). (Consolidated Appropriations Act, 2016) Law text · (d)

2014

• Pub. L. 113–295, §101(a), substituted "2013, or 2014" for "or 2013". Law text · (a)
• Pub. L. 113–295, §221(a)(34)(C), struck out par. (14). Text read as follows: "The deduction allowed by section 179A." Law text · (a)

2013

• Pub. L. 112–240 substituted "2011, 2012, or 2013" for "or 2011". (American Taxpayer Relief Act of 2012) Law text · (a)

2010

• Pub. L. 111–312 substituted "2009, 2010, or 2011" for "or 2009". (Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010) Law text · (a)

2008

• Pub. L. 110–343 substituted "2007, 2008, or 2009" for "or 2007". (Emergency Economic Stabilization Act of 2008) Law text · (a)

2006

• Pub. L. 109–432, §108(a), substituted "2005, 2006, or 2007" for "or 2005". (Tax Relief and Health Care Act of 2006) Law text · (a)
• Pub. L. 109–432, §406(a)(3), added par. (21). (Tax Relief and Health Care Act of 2006) Law text · (a)

2005

• 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. (Gulf Opportunity Zone Act of 2005) Law text · (a), (20)
• Pub. L. 109–135, §412(q)(2), substituted "subsection (a)(20)" for "subsection (a)(19)" in introductory provisions. (Gulf Opportunity Zone Act of 2005) Law text · (e)

2004

• Pub. L. 108–311 substituted ", 2003, 2004, or 2005" for "or 2003". (Working Families Tax Relief Act of 2004) Law text · (a)
• Pub. L. 108–357, §703(a), added par. (19) relating to costs involving discrimination suits, etc. (American Jobs Creation Act of 2004) Law text · (a)
• Pub. L. 108–357, §703(b), added subsec. (e). (American Jobs Creation Act of 2004) Law text · (e)

2003

• Pub. L. 108–121 added subpar. (E). (Military Family Tax Relief Act of 2003) Law text · (a)
• Pub. L. 108–173 added par. (19). (Medicare Prescription Drug, Improvement, and Modernization Act of 2003) Law text · (a)

2002

• Pub. L. 107–147, §406(a), added subpar. (D). (Job Creation and Worker Assistance Act of 2002) Law text · (a)
• Pub. L. 107–147, §406(b), added subsec. (d). (Job Creation and Worker Assistance Act of 2002) Law text · (d)

2001

• Pub. L. 107–16 added par. (18). (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (a)

2000

• Pub. L. 106–554 amended heading and text of par. (16) generally. Prior to amendment, text read as follows: "The deduction allowed by section 220." (Consolidated Appropriations Act, 2001) Law text · (a)

1997

• Pub. L. 105–34, §975(a), added subpar. (C). (Taxpayer Relief Act of 1997) Law text · (a)
• Pub. L. 105–34, §202(b), added par. (17). (Taxpayer Relief Act of 1997) Law text · (a)

1996

• Pub. L. 104–188 struck 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)." (Small Business Job Protection Act of 1996) Law text · (a)
• Pub. L. 104–191 added par. (16). (Health Insurance Portability and Accountability Act of 1996) Law text · (a)

1993

• Pub. L. 103–66 added par. (15). · (a)

1992

• Pub. L. 102–318 substituted "402(d)" for "402(e)" in heading and in text. · (a)
• Pub. L. 102–486 added par. (14). · (a)

1990

• 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." · (a)

1988

• 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." · (a)
• Pub. L. 100–647, §6007(b), added par. (13). · (a)
• Pub. L. 100–485 added subsec. (c). · (c)

1986

• Pub. L. 99–514, §132(b)(2)(A), designated existing provisions as subsec. (a) and added heading. · (a)
• 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… · (a)
• 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." · (a)
• Pub. L. 99–514, §301(b)(1), redesignated par. (7) as (6). Former par. (6) redesignated (5). · (a)
• Pub. L. 99–514, §1875(c)(3), struck out "to the extent attributable to contributions made on behalf of such individual" after "section 404". · (a)
• Pub. L. 99–514, §301(b)(1), redesignated par. (10) as (7). Former par. (7) redesignated (6). · (a)
• Pub. L. 99–514, §301(b)(1), redesignated par. (11) as (8). Former par. (8) struck out. · (a)
• 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." · (a)
• 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. · (a)
• 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." · (a)
• Pub. L. 99–514, §132(b)(2)(B), added subsec. (b). · (b)

1984

• 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 and section 405(c)" in text. · (7)

1983

• Pub. L. 97–354 repealed par. (9) relating to the deduction allowed by section 1379(b)(3). · (9)

1981

• 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". · (10)
• 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. · (14)
• Pub. L. 97–34, §112(b)(2), redesignated par. (16) as (15). Former par. (15) redesignated (14). · (15)
• Pub. L. 97–34, §§103(b), 112(b)(2), added par. (16). Former par. (16) redesignated (15). · (16)

1980

• Pub. L. 96–451 added par. (15). · (15)
• Pub. L. 96–608 added par. (16). · (16)

1978

• Pub. L. 95–615 added par. (14). · (14)

1976

• Pub. L. 94–455, §1501(b)(1), inserted reference to the deduction allowed by section 220 (relating to retirement savings for certain married individuals). · (10)
• 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". · (11), (12)
• Pub. L. 94–455, §502(a), added par. (13). · (13)

1974

• Pub. L. 93–406, §2002(a)(2), added par. (10). · (10)
• Pub. L. 93–483 added 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 … · (11)

1969

• Pub. L. 91–172 added par. (9). · (9)

1964

• Pub. L. 88–272 added par. (8). · (8)

1962

• Pub. L. 87–792 added par. (7). · (7)