Source: http://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section62&num=0&edition=prelim
Timestamp: 2019-04-22 06:43:36+00:00

Document:
The National Labor Relations Act, referred to in subsec. (e)(3), is act July 5, 1935, ch. 372, 49 Stat. 449 , as amended, which is classified generally to subchapter II (§151 et seq.) of chapter 7 of Title 29, Labor. For complete classification of this Act to the Code, see section 167 of Title 29 and Tables.
The Fair Labor Standards Act of 1938, referred to in subsec. (e)(4), is act June 25, 1938, ch. 676, 52 Stat. 1060 , as amended, which is classified generally to chapter 8 (§201 et seq.) of Title 29, Labor. For complete classification of this Act to the Code, see section 201 of Title 29 and Tables.
The Education Amendments of 1972, referred to in subsec. (e)(8), is Pub. L. 92–318, June 23, 1972, 86 Stat. 235 , as amended. Title IX of the Act, known as the Patsy Takemoto Mink Equal Opportunity in Education Act, is classified principally to chapter 38 (§1681 et seq.) of Title 20, Education. For complete classification of title IX to the Code, see Short Title note set out under section 1681 of Title 20 and Tables.
The Employee Polygraph Protection Act of 1988, referred to in subsec. (e)(9), is Pub. L. 100–347, June 27, 1988, 102 Stat. 646 , as amended, which is classified generally to chapter 22 (§2001 et seq.) of Title 29, Labor. For complete classification of this Act to the Code, see Short Title note set out under section 2001 of Title 29 and Tables.
The Worker Adjustment and Retraining Notification Act, referred to in subsec. (e)(10), is Pub. L. 100–379, Aug. 4, 1988, 102 Stat. 890 , as amended, which is classified generally to chapter 23 (§2101 et seq.) of Title 29, Labor. For complete classification of this Act to the Code, see Short Title note set out under section 2101 of Title 29 and Tables.
2018-Subsec. (a). Pub. L. 115–141, §101(a)(2)(B), substituted "Any deduction" for "The deduction" in concluding provisions.
2017-Subsec. (a). Pub. L. 115–97, §11011(b)(1), inserted at end of concluding provisions "The deduction allowed by section 199A shall not be treated as a deduction described in any of the preceding paragraphs of this subsection."
Subsec. (d)(3)(B). Pub. L. 115–97, §11002(d)(1)(J), substituted "for 'calendar year 2016' in subparagraph (A)(ii)" for "for 'calendar year 1992' in subparagraph (B)".
2015-Subsec. (a)(2)(D). Pub. L. 114–113, §104(c), substituted "educator-" for "educator in connection with books, supplies (other than nonathletic supplies for courses of instruction in health or physical education), computer equipment (including related software and services) and other equipment, and supplementary materials used by the eligible educator in the classroom." and added cls. (i) and (ii).
2014-Subsec. (a)(2)(D). Pub. L. 113–295, §101(a), substituted "2013, or 2014" for "or 2013".
2013-Subsec. (a)(2)(D). Pub. L. 112–240 substituted "2011, 2012, or 2013" for "or 2011".
2010-Subsec. (a)(2)(D). Pub. L. 111–312 substituted "2009, 2010, or 2011" for "or 2009".
2008-Subsec. (a)(2)(D). Pub. L. 110–343 substituted "2007, 2008, or 2009" for "or 2007".
2006-Subsec. (a)(2)(D). Pub. L. 109–432, §108(a), substituted "2005, 2006, or 2007" for "or 2005".
2005-Subsec. (a)(19), (20). Pub. L. 109–135, §412(q)(1), redesignated par. (19) relating to costs involving discrimination suits, etc., as par. (20) and moved to follow par. (19) relating to health savings accounts.
2004-Subsec. (a)(2)(D). Pub. L. 108–311 substituted ", 2003, 2004, or 2005" for "or 2003".
2003-Subsec. (a)(2)(E). Pub. L. 108–121 added subpar. (E).
2002-Subsec. (a)(2)(D). Pub. L. 107–147, §406(a), added subpar. (D).
2001-Subsec. (a)(18). Pub. L. 107–16 added par. (18).
2000-Subsec. (a)(16). Pub. L. 106–554 amended heading and text of par. (16) generally. Prior to amendment, text read as follows: "The deduction allowed by section 220."
1997-Subsec. (a)(2)(C). Pub. L. 105–34, §975(a), added subpar. (C).
1996-Subsec. (a)(8). Pub. L. 104–188 struck out par. (8) which read as follows: "Certain portion of lump-sum distributions from pension plans taxed under section 402(d).-The deduction allowed by section 402(d)(3)."
1993-Subsec. (a)(15). Pub. L. 103–66 added par. (15).
1992-Subsec. (a)(8). Pub. L. 102–318 substituted "402(d)" for "402(e)" in heading and in text.
1990-Subsec. (a)(13). Pub. L. 101–508, §11802(e)(1), amended par. (13) generally. Prior to amendment, par. (13) read as follows: "The deduction allowed by section 220."
1988-Subsec. (a)(2)(A). Pub. L. 100–647, §1001(b)(3)(A), inserted at end "The fact that the reimbursement may be provided by a third party shall not be determinative of whether or not the preceding sentence applies."
1986-Subsec. (a). Pub. L. 99–514, §132(b)(2)(A), designated existing provisions as subsec. (a) and added heading.
1984-Par. (7). Pub. L. 98–369, §491(d)(2), substituted "and annuity" for "annuity, and bond purchase" in heading, and substituted "the deduction allowed by section 404" for "the deductions allowed by section 404 and section 405(c)" in text.
1983-Par. (9). Pub. L. 97–354 repealed par. (9) relating to the deduction allowed by section 1379(b)(3).
1981-Par. (10). Pub. L. 97–34, §311(h)(1), struck out "and the deduction allowed by section 220 (relating to retirement savings for certain married individuals)" after "retirement savings".
1980-Par. (15). Pub. L. 96–451 added par. (15).
1978-Par. (14). Pub. L. 95–615 added par. (14).
1976-Par. (10). Pub. L. 94–455, §1501(b)(1), inserted reference to the deduction allowed by section 220 (relating to retirement savings for certain married individuals).
1974-Par. (10). Pub. L. 93–406, §2002(a)(2), added par. (10).
1969-Par. (9). Pub. L. 91–172 added par. (9).
1964-Par. (8). Pub. L. 88–272 added par. (8).
1962-Par. (7). Pub. L. 87–792 added par. (7).
"(1) In general.-Except as otherwise provided in this subsection, the amendments made by this section [amending this section, sections 63, 172, 199A, 613, and 6662 of this title, and provisions set out as a note under section 74 of this title] shall take effect as if included in section 11011 of Public Law 115–97.
"(2) Application of section 199 to certain qualified payments paid after 2017.-The amendment made by subsection (c) [amending provisions set out as a note under section 74 of this title] shall take effect as if included in section 13305 of Public Law 115–97."
Pub. L. 115–123, div. D, title II, §41107(b), Feb. 9, 2018, 132 Stat. 158 , provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2017."
Pub. L. 115–97, title I, §11011(e), Dec. 22, 2017, 131 Stat. 2071 , provided that: "The amendments made by this section [enacting section 199A of this title and amending this section and sections 63, 170, 172, 246, 613, 613A, 3402, and 6662 of this title] shall apply to taxable years beginning after December 31, 2017."
"(1) Extension.-The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 2014.
"(2) Modifications.-The amendments made by subsections (b) and (c) [amending this section] shall apply to taxable years beginning after December 31, 2015."
Pub. L. 113–295, div. A, title I, §101(b), Dec. 19, 2014, 128 Stat. 4013 , provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2013."
Pub. L. 112–240, title II, §201(b), Jan. 2, 2013, 126 Stat. 2323 , provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2011."
Pub. L. 111–312, title VII, §721(b), Dec. 17, 2010, 124 Stat. 3316 , provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2009."
Pub. L. 110–343, div. C, title II, §203(b), Oct. 3, 2008, 122 Stat. 3864 , provided that: "The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 2007."
Pub. L. 109–432, div. A, title I, §108(b), Dec. 20, 2006, 120 Stat. 2939 , provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2005."
Pub. L. 109–432, div. A, title IV, §406(d), Dec. 20, 2006, 120 Stat. 2960 , provided that: "The amendments made by subsection (a) [amending this section and sections 7443A and 7623 of this title] shall apply to information provided on or after the date of the enactment of this Act [Dec. 20, 2006]."
Pub. L. 108–357, title VII, §703(c), Oct. 22, 2004, 118 Stat. 1548 , provided that: "The amendments made by this section [amending this section] shall apply to fees and costs paid after the date of the enactment of this Act [Oct. 22, 2004] with respect to any judgment or settlement occurring after such date."
Pub. L. 108–311, title III, §307(b), Oct. 4, 2004, 118 Stat. 1179 , provided that: "The amendment made by subsection (a) [amending this section] shall apply to expenses paid or incurred in taxable years beginning after December 31, 2003."
Pub. L. 108–173, title XII, §1201(k), Dec. 8, 2003, 117 Stat. 2479 , provided that: "The amendments made by this section [enacting sections 223 and 4980G of this title, amending this section and sections 106, 125, 220, 848, 3231, 3306, 3401, 4973, 4975, 6051, and 6693 of this title, and renumbering former section 223 of this title as 224] shall apply to taxable years beginning after December 31, 2003."
Pub. L. 108–121, title I, §109(c), Nov. 11, 2003, 117 Stat. 1342 , provided that: "The amendments made by this section [amending this section and section 162 of this title] shall apply to amounts paid or incurred in taxable years beginning after December 31, 2002."
Pub. L. 107–147, title IV, §406(c), Mar. 9, 2002, 116 Stat. 44 , provided that: "The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2001."
Pub. L. 107–16, title IV, §431(d), June 7, 2001, 115 Stat. 69 , provided that: "The amendments made by this section [enacting section 222 of this title, amending this section and sections 86, 135, 137, 219, 221, and 469 of this title, and renumbering former section 222 of this title as 223] shall apply to payments made in taxable years beginning after December 31, 2001."
Pub. L. 105–34, title IX, §975(b), Aug. 5, 1997, 111 Stat. 898 , provided that: "The amendment made by this section [amending this section] shall apply to expenses paid or incurred in taxable years beginning after December 31, 1986."
Pub. L. 104–191, title III, §301(j), Aug. 21, 1996, 110 Stat. 2052 , provided that: "The amendments made by this section [enacting sections 220 and 4980E of this title, amending this section and sections 106, 125, 848, 3231, 3306, 3401, 4973, 4975, 6051, and 6693 of this title, and renumbering section 220 of this title as section 221] shall apply to taxable years beginning after December 31, 1996."
Pub. L. 103–66, title XIII, §13213(e), Aug. 10, 1993, 107 Stat. 475 , provided that: "The amendments made by this section [amending this section and sections 67, 82, 132, 217, 1001, 1016, and 4977 of this title] shall apply to expenses incurred after December 31, 1993; except that the amendments made by subsection (d) [amending sections 82, 132, and 4977 of this title] shall apply to reimbursements or other payments in respect of expenses incurred after such date."
Pub. L. 100–647, title VI, §6007(d), Nov. 10, 1988, 102 Stat. 3687 , provided that: "The amendments made by this section [enacting section 220 of this title, amending this section, and renumbering former section 220 of this title as section 221 of this title] shall apply as if included in the amendments made by section 132 of the Tax Reform Act of 1986 [Pub. L. 99–514]."
Pub. L. 100–485, title VII, §702(b), Oct. 13, 1988, 102 Stat. 2426 , provided that: "The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1988."
Pub. L. 99–514, title III, §301(c), Oct. 22, 1986, 100 Stat. 2218 , provided that: "The amendments made by this section [amending this section and sections 170, 172, 219, 220, 223, 642, 643, 691, 871, 1211, 1212, and 1402 of this title and repealing section 1202 of this title] shall apply to taxable years beginning after December 31, 1986."
Pub. L. 99–514, title XVIII, §1875(c)(12), Oct. 22, 1986, 100 Stat. 2895 , provided that: "The amendments made by paragraphs (3), (4), and (6) [amending this section and sections 219 and 408 of this title] shall take effect as if included in the amendments made by section 238 of the Tax Equity and Fiscal Responsibility Act of 1982 [section 238 of Pub. L. 97–248, see section 241 of Pub. L. 97–248, set out as an Effective Date note under section 416 of this title]."
Pub. L. 98–369, div. A, title IV, §491(f)(1), July 18, 1984, 98 Stat. 853 , provided that: "The amendments and repeals made by subsections (a), (b), and (d) [amending this section, sections 55, 72, 172, 219, 402, 403, 406, 407, 408, 412, 414, 415, 457, 2039, 2517, 3121, 3306, 3401, 4972, 4973, 4975, 6047, 6058, 6104, 6652, 7207, 7476, and 7701 of this title, section 3107 of Title 31, Money and Finance, and section 409 of Title 42, The Public Health and Welfare, and repealing sections 405 and 409 of this title] shall apply to obligations issued after December 31, 1983."
Pub. L. 97–34, title I, §103(d), Aug. 13, 1981, 95 Stat. 188 , provided that: "The amendments made by this section [enacting section 219 of this title and amending this section and sections 85 and 105 of this title] shall apply to taxable years beginning after December 31, 1981."
Pub. L. 96–608, §3(b), Dec. 28, 1980, 94 Stat. 3551 , provided that: "The amendment made by subsection (a) [amending this section] shall apply to repayments made in taxable years beginning after the date of the enactment of this Act [Dec. 28, 1980]."
Pub. L. 94–455, title V, §502(c), Oct. 4, 1976, 90 Stat. 1559 , provided that: "The amendments made by this section [amending this section and section 3402 of this title] shall apply to taxable years beginning after December 31, 1976."
Pub. L. 94–455, title XV, §1501(d), Oct. 4, 1976, 90 Stat. 1737 , provided that: "The amendments made by this section [enacting section 220 of this title, amending this section and sections 219, 408, 409, 3401, 4973, and 6047 of this title, and renumbering former section 220 as 221 of this title], other than the amendment made by subsection (b)(3), shall apply to taxable years beginning after December 31, 1976. The amendment made by subsection (b)(3) [amending section 415 of this title] shall apply to years beginning after December 31, 1976."
Pub. L. 93–483, §6(b), Oct. 26, 1974, 88 Stat. 1459 , provided that: "The amendment made by this section [amending this section] applies to taxable years beginning after December 31, 1972."
Pub. L. 88–272, title II, §213(d), Feb. 26, 1964, 78 Stat. 52 , provided that: "The amendments made by subsections (a) [enacting section 217 and redesignating former section 217 as 218] and (b) [amending this section] shall apply to expenses incurred after December 31, 1963, in taxable years ending after such date. The amendment made by subsection (c) [amending section 3401 of this title] shall apply with respect to remuneration paid after the seventh day following the date of the enactment of this Act [Feb. 26, 1964]."
Pub. L. 95–427, §2, Oct. 7, 1978, 92 Stat. 996 , as amended by Pub. L. 96–167, §2, Dec. 29, 1979, 93 Stat. 1275 , provided that with respect to transportation costs paid or incurred after December 31, 1976, and on or before May 31, 1981, the application of sections 62, 162, and 262 and of chapters 21, 23, and 24 of the Internal Revenue Code of 1954 [now 1986] to transportation expenses in traveling between a taxpayer's residence and place of work be determined without regard to Revenue Ruling 76–453 or any other regulation, ruling, or decision reaching the same or similar result, and with full regard to the rules in effect before that Revenue Ruling.
Pub. L. 95–615, §2, Nov. 8, 1978, 92 Stat. 3097 , provided that with respect to transportation costs paid or incurred after Dec. 31, 1976, and before Apr. 30, 1978, the application of sections 62, 162, and 262 and chapters 21, 23, and 24 of the Internal Revenue Code of 1954 [now 1986] to transportation expenses in traveling between a taxpayer's residence and place of work be determined without regard to Revenue Ruling 76–453 or any other regulation, ruling or decision reaching the same or similar result, and with full regard to the rules in effect before that Revenue Ruling, and ceased to have effect on the day after Nov. 8, 1978 pursuant to section 210(a) of that Act.

References: §101
 §11011
 §11002
 §104
 §101
 §108
 §412
 §406
 §975
 §11802
 §1001
 §132
 §491
 §311
 §1501
 §2002
 §41107
 §11011
 §101
 §201
 §721
 §203
 §108
 §406
 §703
 §307
 §1201
 §109
 §406
 §431
 §975
 §301
 §13213
 §6007
 §702
 §301
 §1875
 §491
 §103
 §3
 §502
 §1501
 §6
 §213
 §2
 §2
 §2