26 U.S.C. § 68
Overall limitation on itemized deductions
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 68, Overall limitation on itemized deductions, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/462152
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Full text
In the case of an individual, the amount of the itemized deductions otherwise allowable for the taxable year (determined without regard to this section) shall be reduced by 2⁄37 of the lesser of—
This section shall be applied after the application of any other limitation on the allowance of any itemized deduction.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.
- Omnibus Budget Reconciliation Act of 1990
- Omnibus Budget Reconciliation Act of 1993
- Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999
- Economic Growth and Tax Relief Reconciliation Act of 2001
- American Taxpayer Relief Act of 2012
- An act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018.
- Consolidated Appropriations Act, 2018House: 256–167Senate: no recorded tally
- An act to provide for reconciliation pursuant to title II of H. Con. Res. 14.