26 U.S.C. § 85

Editorial Notes

Amendments

Pub. L. 117–22021—Subsec. (c). added subsec. (c).

Pub. L. 113–2952014—Subsec. (c). 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.”

Pub. L. 111–52009—Subsec. (c). added subsec. (c).

Pub. L. 99–5141986—Subsec. (a). 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.”

Pub. L. 99–514Subsecs. (b), (c). , 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.”

Pub. L. 98–21, § 122(c)(2)1983—Subsec. (a). , struck out “, section 105(d),” after “section 86”.

Pub. L. 98–21, § 121(f)(1), inserted “section 86,” after “this section,”.

Pub. L. 97–248, § 611(a)(1)1982—Subsec. (b)(1). , substituted “$12,000” for “$20,000”.

Pub. L. 97–248, § 611(a)(2)Subsec. (b)(2). , substituted “$18,000” for “$25,000”.

Pub. L. 97–341981—Subsec. (a). 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 2021 Amendment

Pub. L. 117–2Dec. 31, 2019section 9042(c) of Pub. L. 117–2section 74 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

Effective Date of 2014 Amendment

Pub. L. 113–295Dec. 19, 2014section 221(b) of Pub. L. 113–295section 1 of this titleAmendment by effective , subject to a savings provision, see , set out as a note under .

Effective Date of 2009 Amendment

Pub. L. 111–5, div. B, title I, § 1007(b)Feb. 17, 2009123 Stat. 317

Effective Date of 1986 Amendment

Pub. L. 99–514Dec. 31, 1986section 151(b) of Pub. L. 99–514section 1 of this titleAmendment by applicable to amounts received after , in taxable years ending after such date, see , set out as a note under .

Effective Date of 1983 Amendment

section 121(f)(1) of Pub. L. 98–21Dec. 31, 1983Dec. 31, 1983Jan. 1, 1984section 121(g) of Pub. L. 98–21section 86 of this titleAmendment by applicable to benefits received after , in taxable years ending after such date, except for any portion of a lump-sum payment of social security benefits received after , if the generally applicable payment date for such portion was before , see , set out as an Effective Date note under .

section 122(c)(2) of Pub. L. 98–21Dec. 31, 1983section 105(d)(6) of this titleApr. 20, 1983Dec. 31, 1983section 122(d) of Pub. L. 98–21section 22 of this titleAmendment by applicable to taxable years beginning after , except that if an individual’s annuity starting date was deferred under as in effect on the day before , such deferral shall end on the first day of such individual’s first taxable year beginning after , see , set out as a note under .

Effective Date of 1982 Amendment

Pub. L. 97–248, title VI, § 611(b)Sept. 3, 198296 Stat. 706Pub. L. 99–514, § 2Oct. 22, 1986100 Stat. 2095

Effective Date of 1981 Amendment

Pub. L. 97–34Dec. 31, 1981section 103(d) of Pub. L. 97–34section 62 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

Effective Date

Pub. L. 95–600, title I, § 112(d)Nov. 6, 197892 Stat. 2778Pub. L. 98–369, div. A, title X, § 1075(a)July 18, 198498 Stat. 1053

Waiver of Statute of Limitations

Pub. L. 98–369, div. A, title X, § 1075(b)July 18, 198498 Stat. 1053