The law › Title 26, Internal Revenue Code › Chapter 1
26 U.S.C. 86: Social security and tier 1 railroad retirement benefits
Created in 1983 by Public Law 98-21. Changed by 14 later laws. 1 bill in this Congress would change it.
- past change
- enacted this Congress
- proposed
This Congress
- H.R. 2909 You Earned It, You Keep It Act · introduced · would change (g)
How it got here
2021
- Pub. L. 117–2 inserted "85(c)," before "135". Law text · (b)
2020
- Pub. L. 116–260 struck out "222," after "221,". Law text · (b)
2017
- Pub. L. 115–97 struck out "199," before "221". Law text · (b)
2004
- Pub. L. 108–357 inserted "199," before "221". Law text · (b)
2001
- Pub. L. 107–16 inserted "222," after "221,". Law text · (b)
1998
- Pub. L. 105–277 inserted "221," after "137,". Law text · (b)
1996
1994
- Pub. L. 103–296 struck out at end "For purposes of the preceding sentence, the amount received by any taxpayer shall be determined as if the Social Security Act did not contain section 203(i) thereof." · (d)
1993
- Pub. L. 103–66, §13215(a), designated existing provisions as par. (1), inserted par. (1) heading, substituted "Except as provided in paragraph (2), gross" for "Gross", redesignated former pars. (1) and (2) as subpars. (A) and (B), respectively, and added par. (2). · (a)
- Pub. L. 103–66, §13215(b), amended heading and text of subsec. (c) generally. Prior to amendment, text read as follows: "For purposes of this section, the term 'base amount' means— · (c)
1988
- Pub. L. 100–647, §6009(c)(1), inserted "135," before "911". · (b)
- Pub. L. 100–647, §1001(e), redesignated par. (5) as (4) and struck out former par. (4) which read as follows: "section 221(b)(2) (defining earned income), and". · (f), (5)
1986
- Pub. L. 99–514, §131(b)(2), substituted "sections" for "sections 221,". · (b)
- Pub. L. 99–514, §1301(j)(8), substituted "section 7703" for "section 143". · (c)
- Pub. L. 99–272, §13204(a), in amending par. (4) generally, designated existing provisions as introductory clause of par. (4), struck out "a monthly benefit under section 3(a), 3(f)(3), 4(a), or 4(f) of the Railroad Retirement Act of 1974", and added cls. (A) and (B). · (d)
- Pub. L. 99–272, §12111(b), added par. (5). · (d)
- Pub. L. 99–514, §1847(b)(2), substituted "section 22(c)(3)(A)" for "section 37(c)(3)(A)". · (f)
1984
- Pub. L. 98–369, §2661(o)(1), added par. (1). Former par. (1) redesignated par. (2). · (f)
- Pub. L. 98–369, §474(r)(2), substituted "section 32(c)(2)" for "section 43(c)(2)". · (f)
- Pub. L. 98–369, §2661(o)(1), redesignated pars. (1) to (4) as (2) to (5), respectively. · (f)
1983
- Pub. L. 98–21, §335(b)(2)(A), inserted "(notwithstanding section 207 of the Social Security Act)". · (a)
- Pub. L. 98–76 inserted "3(f)(3)," after "3(a),". · (d)
Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.