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26 U.S.C. § 115

Income of States, municipalities, etc.

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 115, Income of States, municipalities, etc, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/462191
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Gross income does not include—

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. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.

  • Amended byPub. L. 94-455(H.R. 10612)1976-10-04
    Tax Reform Act of 1976
    House: no recorded tallySenate: no recorded tally