§ 85. Unemployment compensation
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/usc/title-26/section-85A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)General rule In the case of an individual, gross income includes unemployment compensation.
(b)Unemployment compensation defined For purposes of this section, the term “unemployment compensation” means any amount received under a law of the United States or of a State which is in the nature of unemployment compensation.
(c)Special rule for 2020
(1)In general In the case of any taxable year beginning in 2020, if the adjusted gross income of the taxpayer for such taxable year is less than $150,000, the gross income of such taxpayer shall not include so much of the unemployment compensation received by such taxpayer (or, in the case of a joint return, received by each spouse) as does not exceed $10,200.
(2)Application For purposes of paragraph (1), the adjusted gross income of the taxpayer shall be determined—
(A)after application of sections 86, 135, 137, 219, 221, 222, and 469, and
(B)without regard to this section.
(Added Pub. L. 95–600, title I, § 112(a), Nov. 6, 1978, 92 Stat. 2777; amended Pub. L. 97–34, title I, § 103(c)(1), Aug. 13, 1981, 95 Stat. 188; Pub. L. 97–248, title VI, § 611(a), Sept. 3, 1982, 96 Stat. 706; Pub. L. 98–21, title I, §§ 121(f)(1), 122(c)(2), Apr. 20, 1983, 97 Stat. 84, 87; Pub. L. 99–514, title I, § 121, Oct. 22, 1986, 100 Stat. 2109; Pub. L. 111–5, div. B, title I, § 1007(a), Feb. 17, 2009, 123 Stat. 317; Pub. L. 113–295, div. A, title II, § 221(a)(15), Dec. 19, 2014, 128 Stat. 4039; Pub. L. 117–2, title IX, § 9042(a), Mar. 11, 2021, 135 Stat. 122.)
Connections22 cite this · traces to 9
Cited by 22 sections · top 15
U.S. Code
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- Public Law 111–5Making supplemental appropriations for job preservation and creation, infrastructure investment, energy efficiency and science, assistance to the unemployed, and State and local fiscal stabilization, for the fiscal year ending September 30, 2009, and for other purposes
- Public Law 98–369To provide for tax reform, and for deficit reduction
- Public Law 97–34To amend the Internal Revenue Code of 1954 to encourage economic growth through reduction of the tax rates for individual taxpayers, acceleration of capital cost recovery of investment in plant, equipment, and real property, and incentives for savings, and for other purposes
- Public Law 117–2To provide for reconciliation pursuant to title II of S
- Public Law 95–600To amend the Internal Revenue Code of 1954 to reduce income taxes, and for other purposes
- Public Law 98–21To assure the solvency of the Social Security Trust Funds, to reform the medicare reimbursement of hospitals, to extend the Federal supplemental compensation program, and for other purposes
- Public Law 97–248To provide for tax equity and fiscal responsibility, and for other purposes
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37 references not yet in our index
- Pub. L. 95–600, title I, § 112(a)
- 92 Stat. 2777
- Pub. L. 97–34, title I, § 103(c)(1)
- 95 Stat. 188
- Pub. L. 97–248, title VI, § 611(a)
- 96 Stat. 706
- Pub. L. 98–21, title I
- 97 Stat. 84
- Pub. L. 99–514, title I, § 121
- 100 Stat. 2109
- Pub. L. 111–5, div. B, title I, § 1007(a)
- 123 Stat. 317
- 128 Stat. 4039
- 135 Stat. 122
- Pub. L. 111–5
- Pub. L. 99–514
- Pub. L. 98–21, § 122(c)(2)
- Pub. L. 98–21, § 121(f)(1)
- Pub. L. 97–248, § 611(a)(1)
- Pub. L. 97–248, § 611(a)(2)
- Pub. L. 97–34
- Pub. L. 111–5, div. B, title I, § 1007(b)
- section 151(b) of Pub. L. 99–514
- section 121(f)(1) of Pub. L. 98–21
- section 121(g) of Pub. L. 98–21
- section 122(c)(2) of Pub. L. 98–21
- section 122(d) of Pub. L. 98–21
- Pub. L. 97–248, title VI, § 611(b)
- Pub. L. 99–514, § 2
- 100 Stat. 2095
- section 103(d) of Pub. L. 97–34
- Pub. L. 95–600, title I, § 112(d)
- 92 Stat. 2778
- Pub. L. 98–369, div. A, title X, § 1075(a)
- 98 Stat. 1053
- Pub. L. 98–369, div. A, title X, § 1075(b)
- section 112(d) of Pub. L. 95–600
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§ 85
Unemployment compensation
Stat.×12
U.S.C.×7
Bills×1
Pub. L.×1
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Pub. L.Pub. L. 95–600, title I, § 112(a)
Stat.92 Stat. 2777
Pub. L.Pub. L. 97–34, title I, § 103(c)(1)
Cites 46 · showing 12Cited by 22 across 5 sources