26 USC 85 - Unemployment compensation

U.S Code last checked for updates: Apr 27, 2024

§ 85.

Unemployment compensation

(a)

General rule

(b)

Unemployment compensation defined

(c)

Special rule for 2020

(1)

In general

(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;

cite as: 26 USC 85