Public Law 119-73 (01/23/2026)

26 U.S.C. § 222

Repealed. Pub. L. 116–260, div. EE, title I, § 104(b)(1), Dec. 27, 2020, 134 Stat. 3041]

Pub. L. 107–16, title IV, § 431(a)115 Stat. 66Pub. L. 108–357, title I, § 102(d)(3)118 Stat. 1429Pub. L. 109–432, div. A, title I, § 101(a)120 Stat. 2933Pub. L. 110–343, div. C, title II, § 202(a)122 Stat. 3864Pub. L. 111–312, title VII, § 724(a)124 Stat. 3316Pub. L. 112–240, title II, § 207(a)126 Stat. 2324Pub. L. 113–295, div. A, title I, § 107(a)128 Stat. 4013Pub. L. 114–27, title VIII, § 804(b)129 Stat. 415Pub. L. 114–113, div. Q, title I, § 153(a)129 Stat. 3066Pub. L. 115–97, title I, § 13305(b)(1)131 Stat. 2126Pub. L. 115–123, div. D, title I, § 40203(a)132 Stat. 145Pub. L. 116–94, div. Q, title I, § 104(a)133 Stat. 3228Pub. L. 117–2, title IX, § 9042(b)(7)135 Stat. 122Section, added , , ; amended , , ; , (b), , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , , related to a deduction for qualified tuition and related expenses.

section 226 of this titleA prior section 222 was renumbered .

Pub. L. 97–34, title I, § 125(a)95 Stat. 201Pub. L. 97–448, title I, § 101(f)96 Stat. 2367Pub. L. 99–514, title I100 Stat. 2116Another prior section 222, added , , ; amended , , , related to deduction of adoption expenses, prior to repeal by , §§ 135(a), 151(a), , , 2121, applicable to taxable years beginning after .

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

section 104(c) of div. EE of Pub. L. 116–260section 25A of this titleRepeal of section applicable to taxable years beginning after , see , set out as an Effective Date of 2020 Amendment note under .