US Code

Public Law 119-83 (04/13/2026)

Part III Items Specifically Excluded FROM Gross Income

Browse 0 units and 53 sections in Part III Items Specifically Excluded FROM Gross Income of Title 26.

Sections in Part III

§ 101 Certain death benefits § 102 Gifts and inheritances § 103 Interest on State and local bonds § 103A Repealed. Pub. L. 99–514, title XIII, § 1301(j)(1), Oct. 22, 1986, 100 Stat. 2657] § 104 Compensation for injuries or sickness § 105 Amounts received under accident and health plans § 106 Contributions by employer to accident and health plans § 107 Rental value of parsonages § 108 Income from discharge of indebtedness § 109 Improvements by lessee on lessor’s property § 110 Qualified lessee construction allowances for short-term leases § 111 Recovery of tax benefit items § 112 Certain combat zone compensation of members of the Armed Forces § 113 Repealed. Pub. L. 101–508, title XI, § 11801(a)(7), Nov. 5, 1990, 104 Stat. 1388–520] § 114 Repealed. Pub. L. 108–357, title I, § 101(a), Oct. 22, 2004, 118 Stat. 1423] § 115 Income of States, municipalities, etc. § 116 Repealed. Pub. L. 99–514, title VI, § 612(a), Oct. 22, 1986, 100 Stat. 2250] § 117 Qualified scholarships § 118 Contributions to the capital of a corporation § 119 Meals or lodging furnished for the convenience of the employer § 120 Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(19)(A), Dec. 19, 2014, 128 Stat. 4039] § 121 Exclusion of gain from sale of principal residence § 122 Certain reduced uniformed services retirement pay § 123 Amounts received under insurance contracts for certain living expenses § 124 Repealed. Pub. L. 101–508, title XI, § 11801(a)(9), Nov. 5, 1990, 104 Stat. 1388–520] § 125 Cafeteria plans § 126 Certain cost-sharing payments § 127 Educational assistance programs § 128 Employer contributions to Trump accounts § 129 Dependent care assistance programs § 130 Certain personal injury liability assignments § 131 Certain foster care payments § 132 Certain fringe benefits § 133 Repealed. Pub. L. 104–188, title I, § 1602(a), Aug. 20, 1996, 110 Stat. 1833] § 134 Certain military benefits § 135 Income from United States savings bonds used to pay higher education tuition and fees § 136 Energy conservation subsidies provided by public utilities § 137 Adoption assistance programs § 138 Medicare Advantage MSA § 139 Disaster relief payments § 139A Federal subsidies for prescription drug plans § 139B Benefits provided to volunteer firefighters and emergency medical responders § 139C Certain disability-related first responder retirement payments § 139D Indian health care benefits § 139E Indian general welfare benefits § 139F Certain amounts received by wrongfully incarcerated individuals § 139G Assignments to Alaska Native Settlement Trusts § 139H Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction § 139I Continuation coverage premium assistance § 139J Certain contributions to Trump accounts § 139K Scholarships for qualified elementary or secondary education expenses of eligible students § 139L Interest on loans secured by rural or agricultural real property § 140 Cross references to other Acts