26 U.S.C. § 262
Personal, living, and family expenses
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
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- Citation
- 26 U.S.C. § 262, Personal, living, and family expenses, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/462328
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Full text
Except as otherwise expressly provided in this chapter, no deduction shall be allowed for personal, living, or family expenses.
For purposes of subsection (a), in the case of an individual, any charge (including taxes thereon) for basic local telephone service with respect to the 1st telephone line provided to any residence of the taxpayer shall be treated as a personal expense.
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 The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.
- Technical and Miscellaneous Revenue Act of 1988House: no recorded tallySenate: no recorded tally