26 U.S.C. § 85
Unemployment compensation
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 85, Unemployment compensation, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/462168
- Permanent ID
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Full text
In the case of an individual, gross income includes unemployment compensation.
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.
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.
For purposes of paragraph (1), the adjusted gross income of the taxpayer shall be determined—
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.
- Revenue Act of 1978House: no recorded tallySenate: no recorded tally
- Economic Recovery Tax Act of 1981House: no recorded tallySenate: no recorded tally
- Tax Equity and Fiscal Responsibility Act of 1982House: no recorded tallySenate: no recorded tally
- Social Security Amendments of 1983House: no recorded tallySenate: no recorded tally
- Tax Reform Act of 1986House: no recorded tallySenate: no recorded tally
- American Recovery and Reinvestment Act of 2009
- Tax Increase Prevention Act of 2014
- American Rescue Plan Act of 2021