{"data":{"id":"us/26-u.s.c.-85","jurisdiction":"us","citation":"26 U.S.C. § 85","heading":"Unemployment compensation","body":"(a) General ruleIn the case of an individual, gross income includes unemployment compensation. (b) Unemployment compensation definedFor 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. (c) Special rule for 2020(1) In generalIn 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. (2) ApplicationFor purposes of paragraph (1), the adjusted gross income of the taxpayer shall be determined—(A) after application of sections 86, 135, 137, 219, 221, 222, and 469, and (B) without regard to this section.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 1—NORMAL TAXES AND SURTAXES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"80c70977ac65890cf0b68478ec3933af25bc635b7d75b4ff61e0168131dbbab5","source_id":"us","stale":false,"prev":"us/26-u.s.c.-84","next":"us/26-u.s.c.-86"},"notice":"GroundRules: Original legal text. Not legal advice."}