United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle A. Income Taxes |
Chapter 1. NORMAL TAXES AND SURTAXES |
SubChapter B. Computation of Taxable Income |
Part II. ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME |
§ 85. Unemployment compensation
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(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 2009 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.
Amendments
2009—Subsec. (c). Pub. L. 111–5 added subsec. (c).
1986—Subsec. (a). Pub. L. 99–514 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.”
Subsecs. (b), (c). Pub. L. 99–514, 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.”
1983—Subsec. (a). Pub. L. 98–21, § 122(c)(2), struck out “, section 105(d),” after “section 86”.
Pub. L. 98–21, § 121(f)(1), inserted “section 86,” after “this section,”.
1982—Subsec. (b)(1). Pub. L. 97–248, § 611(a)(1), substituted “$12,000” for “$20,000”.
Subsec. (b)(2). Pub. L. 97–248, § 611(a)(2), substituted “$18,000” for “$25,000”.
1981—Subsec. (a). Pub. L. 97–34 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).
Effective Date Of Amendment
Pub. L. 111–5, div. B, title I, § 1007(b),
Amendment by Pub. L. 99–514 applicable to amounts received after
Amendment by section 121(f)(1) of Pub. L. 98–21 applicable to benefits received after
Amendment by section 122(c)(2) of Pub. L. 98–21 applicable to taxable years beginning after
Pub. L. 97–248, title VI, § 611(b),
Amendment by Pub. L. 97–34 applicable to taxable years beginning after
Effective Date
Pub. L. 95–600, title I, § 112(d),
Miscellaneous
Pub. L. 98–369, div. A, title X, § 1075(b),