Amendments
2022—Subsec. (b)(5)(C)(iii). Pub. L. 117–328 added cl. (iii).
2021—Subsec. (g)(3)(A)(ii). Pub. L. 117–2 inserted “85(c),” before “135”.
2020—Subsec. (g)(3)(A)(ii). Pub. L. 116–260 struck out “222,” after “221,”.
2019—Subsec. (d)(1). Pub. L. 116–94, § 107(a), struck out par. (1). Text read as follows: “No deduction shall be allowed under this section with respect to any qualified retirement contribution for the benefit of an individual if such individual has attained age 70½ before the close of such individual’s taxable year for which the contribution was made.”
Subsec. (f)(1). Pub. L. 116–94, § 106(a), inserted at end: “The term ‘compensation’ shall include any amount which is included in the individual’s gross income and paid to the individual to aid the individual in the pursuit of graduate or postdoctoral study.”
2018—Subsec. (f)(1). Pub. L. 115–141, § 401(a)(55), substituted “term ‘compensation’ includes” for “term compensation includes”.
Subsec. (g)(8). Pub. L. 115–141, § 401(a)(56), substituted “shall be” for “shall each be” in introductory provisions.
2017—Subsec. (b)(5)(C)(i)(II). Pub. L. 115–97, § 11002(d)(1)(S), substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)”.
Subsec. (f)(1). Pub. L. 115–97, § 11051(b)(3)(C), struck out “The term ‘compensation’ shall include any amount includible in the individual’s gross income under section 71 with respect to a divorce or separation instrument described in subparagraph (A) of section 71(b)(2).” after “deferred compensation.”
Subsec. (g)(3)(A)(ii). Pub. L. 115–97, § 13305(b)(1), struck out “199,” after “137,”.
Subsec. (g)(8)(B). Pub. L. 115–97, § 11002(d)(1)(S), substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)”.
2014—Subsec. (b)(5)(A). Pub. L. 113–295, § 221(a)(38)(A), amended subpar. (A) generally. Prior to amendment, subpar. (A) listed deductible amounts for taxable years 2002 to 2008 and thereafter.
Subsec. (b)(5)(B)(ii). Pub. L. 113–295, § 221(a)(38)(B), amended cl. (ii) generally. Prior to amendment, cl. (ii) listed applicable amounts for taxable years 2002 to 2006 and thereafter.
Subsec. (b)(5)(C), (D). Pub. L. 113–295, § 221(a)(38)(C), redesignated subpar. (D) as (C) and struck out former subpar. (C) which related to catchup contributions for certain individuals for taxable years beginning before Dec. 31, 2009.
Subsec. (f)(4). Pub. L. 113–295, § 221(a)(39)(A), struck out par. (4). Text read as follows: “The Secretary shall prescribe regulations which prescribe the time and the manner in which reports to the Secretary and plan participants shall be made by the plan administrator of a qualified employer or government plan receiving qualified voluntary employee contributions.”
Subsec. (g)(2)(A)(ii). Pub. L. 113–295, § 221(a)(38)(D), struck out “for a taxable year beginning after December 31, 2006” after “joint return”.
Subsec. (g)(3)(B)(i), (ii). Pub. L. 113–295, § 221(a)(38)(E), added cls. (i) and (ii) and struck out former cls. (i) and (ii) which related to applicable dollar amounts for a taxpayer filing a joint return for taxable years 1998 to 2007 and thereafter and for any other taxpayer (other than a married individual filing a separate return) for taxable years 1998 to 2005 and thereafter, respectively.
Subsec. (g)(8). Pub. L. 113–295, § 221(a)(38)(F), substituted “each of the dollar amounts in paragraphs (3)(B)(i), (3)(B)(ii), and (7)(A)” for “the dollar amount in the last row of the table contained in paragraph (3)(B)(i), the dollar amount in the last row of the table contained in paragraph (3)(B)(ii), and the dollar amount contained in paragraph (7)(A),” in introductory provisions.
Subsec. (h). Pub. L. 113–295, § 221(a)(39)(A), struck out subsec. (h) which read as follows: “For failure to provide required reports, see section 6652(g).”
2013—Subsec. (c). Pub. L. 113–22 substituted “Kay Bailey Hutchison Spousal IRA” for “Special rules for certain married individuals” in heading.
2008—Subsec. (f)(1). Pub. L. 110–245 inserted at end “The term compensation includes any differential wage payment (as defined in section 3401(h)(2)).”
2006—Subsec. (b)(5)(C), (D). Pub. L. 109–280, § 831(a), added subpar. (C) and redesignated former subpar. (C) as (D).
Subsec. (f)(7), (8). Pub. L. 109–227 added par. (7) and redesignated former par. (7) as (8).
Subsec. (g)(8). Pub. L. 109–280, § 833(b), added par. (8).
2004—Subsec. (g)(3)(A)(ii). Pub. L. 108–357 inserted “199,” before “221”.
2001—Subsec. (b)(1)(A). Pub. L. 107–16, § 601(a)(1), substituted “the deductible amount” for “$2,000”.
Subsec. (b)(5). Pub. L. 107–16, § 601(a)(2), added par. (5).
Subsec. (d)(2). Pub. L. 107–16, § 641(e)(2), substituted “408(d)(3), or 457(e)(16)” for “or 408(d)(3)”.
Subsec. (g)(3)(A)(ii). Pub. L. 107–16, § 431(c)(1), inserted “222,” after “221,”.
2000—Subsec. (c)(1)(B)(ii)(II), (III). Pub. L. 106–554 added subcl. (II) and redesignated former subcl. (II) as (III).
1998—Subsec. (g)(1). Pub. L. 105–206, § 6005(a)(1)(A), inserted “or the individual’s spouse” after “individual”.
Subsec. (g)(2)(A)(ii). Pub. L. 105–206, § 6005(a)(2), made technical amendment to directory language of Pub. L. 105–34, § 301(a)(2). See 1997 Amendment note below.
Subsec. (g)(3)(A)(ii). Pub. L. 105–277 inserted “221,” after “137,”.
Pub. L. 105–206, § 6018(f)(2), made technical amendment to directory language of Pub. L. 104–188, § 1807(c)(3). See 1996 Amendment note below.
Subsec. (g)(7). Pub. L. 105–206, § 6005(a)(1)(B), added par. (7) and struck out heading and text of former par. (7). Text read as follows: “In the case of an individual who is an active participant at no time during any plan year ending with or within the taxable year but whose spouse is an active participant for any part of any such plan year—
“(A) the applicable dollar amount under paragraph (3)(B)(i) with respect to the taxpayer shall be $150,000, and
“(B) the amount applicable under paragraph (2)(A)(ii) shall be $10,000.”
1997—Subsec. (c)(1)(B)(ii). Pub. L. 105–34, § 302(c), amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: “the compensation includible in the gross income of such individual’s spouse for the taxable year reduced by the amount allowed as a deduction under subsection (a) to such spouse for such taxable year.”
Subsec. (g)(1). Pub. L. 105–34, § 301(b)(1), struck out “or the individual’s spouse” after “an individual”.
Subsec. (g)(2)(A)(ii). Pub. L. 105–34, § 301(a)(2), as amended by Pub. L. 105–206, § 6005(a)(2), inserted “($20,000 in the case of a joint return for a taxable year beginning after December 31, 2006)” after “$10,000”.
Subsec. (g)(3)(B). Pub. L. 105–34, § 301(a)(1), amended heading and text of subpar. (B) generally. Prior to amendment, text read as follows: “The term ‘applicable dollar amount’ means—
“(i) in the case of a taxpayer filing a joint return, $40,000,
“(ii) in the case of any other taxpayer (other than a married individual filing a separate return), $25,000, and
“(iii) in the case of a married individual filing a separate return, zero.”
Subsec. (g)(7). Pub. L. 105–34, § 301(b)(2), added par. (7).
1996—Subsec. (b)(4). Pub. L. 104–188, § 1421(b)(1)(A), added par. (4).
Subsec. (c). Pub. L. 104–188, § 1427(a), amended subsec. (c) generally, substituting present provisions for former provisions relating to special rules for certain married individuals which set out general provisions in par. (1) and a limitation in par. (2).
Subsec. (f)(2). Pub. L. 104–188, § 1427(b)(1), substituted “subsection (b)” for “subsections (b) and (c)”.
Subsec. (g)(1). Pub. L. 104–188, § 1427(b)(2), substituted “(c)(1)(A)” for “(c)(2)”.
Subsec. (g)(3)(A)(ii). Pub. L. 104–188, § 1807(c)(3), as amended by Pub. L. 105–206, § 6018(f)(2), inserted “, 137,” before “and 911”.
Subsec. (g)(5)(A)(vi). Pub. L. 104–188, § 1421(b)(1)(B), added cl. (vi).
1994—Subsec. (g)(6)(A). Pub. L. 103–337 substituted “section 10101 of title 10” for “section 261(a) of title 10”.
1992—Subsec. (d)(2). Pub. L. 102–318 substituted “402(c)” for “402(a)(5), 402(a)(7)”.
1989—Subsec. (f)(1). Pub. L. 101–239, § 7841(c)(1), inserted at end “For purposes of this paragraph, section 401(c)(2) shall be applied as if the term trade or business for purposes of section 1402 included service described in subsection (c)(6).”
Subsec. (g)(3)(A)(ii). Pub. L. 101–239, § 7816(c)(1), made technical correction to directory language of Pub. L. 100–647, § 6009(c)(2), see 1988 Amendment note below.
1988—Subsec. (g)(3)(A)(ii). Pub. L. 100–647, § 6009(c)(2), as amended by Pub. L. 101–239, § 7816(c)(1), substituted “sections 135 and 911” for “section 911”.
Subsec. (g)(4). Pub. L. 100–647, § 1011(a)(1), inserted “and living apart” after “filing separately” in heading and amended text generally. Prior to amendment, text read as follows: “In the case of a married individual filing a separate return for any taxable year, paragraph (1) shall be applied without regard to whether such individual’s spouse is an active participant for any plan year ending with or within such taxable year.”
1986—Subsec. (b)(2). Pub. L. 99–514, § 1108(g)(2), amended par. (2) generally, substituting provision that this section shall not apply with respect to an employer contribution to a simplified employee pension for former provisions consisting of subpars. (A), (B), and (C) which set out detailed limits on deductibility of employer contributions.
Subsec. (b)(2)(C). Pub. L. 99–514, § 1875(c)(6)(B), substituted “the dollar limitation in effect under section 415(c)(1)(A)” for “the $15,000 amount specified in subparagraph (A)(ii)”.
Subsec. (b)(3). Pub. L. 99–514, § 1109(b), added par. (3).
Pub. L. 99–514, § 1101(b)(2)(A), struck out par. (3), special rule for individual retirement plans, which read as follows: “If the individual has paid any qualified voluntary employee contributions for the taxable year, the amount of the qualified retirement contributions (other than employer contributions to a simplified employee pension) which are paid for the taxable year to an individual retirement plan and which are allowable as a deduction under subsection (a) for such taxable year shall not exceed—
“(A) the amount determined under paragraph (1) for such taxable year, reduced by
“(B) the amount of the qualified voluntary employee contributions for the taxable year.”
Subsec. (c)(1)(B). Pub. L. 99–514, § 1103(a), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “whose spouse has no compensation (determined without regard to section 911) for such taxable year,”.
Subsec. (c)(2)(B). Pub. L. 99–514, § 1108(g)(3), struck out “(determined without regard to so much of the employer contributions to a simplified employee pension as is allowable by reason of paragraph (2) of subsection (b))” after “for the taxable year”.
Subsec. (e). Pub. L. 99–514, § 1101(b)(1), amended subsec. (e) generally, revising the definition of “qualified retirement contribution”.
Subsec. (f)(1). Pub. L. 99–514, § 301(b)(4), which directed that par. (1) be amended by substituting “paragraph (6)” for “paragraph (7)”, could not be executed because prior amendment by Pub. L. 99–514, § 1875(c)(4), see below, struck out language which included phrase “paragraph (7)”.
Pub. L. 99–514, § 1875(c)(4), struck out “reduced by any amount allowable as a deduction to the individual in computing adjusted gross income under paragraph (7) of section 62” after “(as defined in section 401(c)(2))”.
Subsec. (f)(3). Pub. L. 99–514, § 1101(a)(2), in amending par. (3) generally, reenacted existing provision without its subpar. “(A) Individual retirement plans” designation, and struck out subpar. (B) relating to time when contributions deemed made with respect to qualified employer or government plans.
Subsec. (f)(7). Pub. L. 99–514, § 1102(f), added par. (7).
Subsec. (g). Pub. L. 99–514, § 1101(a)(1), added subsec. (g). Former subsec. (g) redesignated (h).
Subsec. (h). Pub. L. 99–514, § 1501(d)(1)(B), which directed that subsec. (g) be amended by substituting “6652(g)” for “6652(h)”, was executed by making the substitution in subsec. (h) to reflect the probable intent of Congress and the prior redesignation of former subsec. (g) as (h) by Pub. L. 99–514, § 1101(a)(1).
Pub. L. 99–514, § 1101(a)(1), redesignated former subsec. (g) as (h).
1984—Subsec. (b)(2)(A)(ii). Pub. L. 98–369, § 713(d)(2), substituted “not in excess of the limitation in effect under section 415(c)(1)(A)” for “not in excess of $15,000”.
Subsec. (b)(4). Pub. L. 98–369, § 529(b), struck out par. (4) which related to a deduction for qualified retirement savings of certain divorced individuals.
Subsec. (b)(4)(B). Pub. L. 98–369, § 422(d)(1), substituted “gross income under section 71 (relating to alimony and separate maintenance payments) by reason of a payment under a decree of divorce or separate maintenance or a written agreement incident to such a decree” for “gross income under paragraph (1) of section 71(a) (relating to decree of divorce or separate maintenance)”.
Subsec. (d)(2). Pub. L. 98–369, § 491(d)(6), substituted “or 408(d)(3)” for “405(d)(3), 408(d)(3), or 409(b)(3)(C)”.
Subsec. (e)(1). Pub. L. 98–369, § 491(d)(7), struck out concluding provision that for the purposes of the preceding sentence, the term “individual retirement plan” includes retirement bonds described in section 409 only if the bond was not redeemed within 12 months of its issuance.
Subsec. (e)(3). Pub. L. 98–369, § 491(d)(8), struck out subpar. (C) which included a qualified bond purchase plan described in section 405(a) within term “qualified employer plan”, and redesignated subpar. (D) as (C).
Subsec. (f)(1). Pub. L. 98–369, § 529(a), inserted provision that “compensation” shall include any amount includible in the individual’s gross income under section 71 with respect to a divorce or separation instrument described in subparagraph (A) of section 71(b)(2).
Subsec. (f)(3)(A). Pub. L. 98–369, § 147(c), substituted “not including” for “including”.
1983—Subsec. (b)(2)(A). Pub. L. 97–448, § 103(c)(12)(A), inserted a close parenthesis after “allowable under paragraph (1)” in introductory provisions.
Subsec. (c)(2)(B). Pub. L. 97–448, § 103(c)(1), substituted “the amount allowable as a deduction under subsection (a) for the taxable year (determined without regard to so much of the employer contributions to a simplified employee pension as is allowable by reason of paragraph (2) of subsection (b))” for “the amount allowed as a deduction under subsection (a) for the taxable year”.
Subsec. (d)(1). Pub. L. 97–448, § 103(c)(2), substituted “Beneficiary must be under age 70½” for “Individuals who have attained age 70½” as par. (1) heading and, in text, substituted “qualified retirement contribution for the benefit of an individual if such individual has attained age 70½ before the close of such individual’s taxable year for which the contribution was made” for “qualified retirement contribution which is made for a taxable year of an individual if such individual has attained age 70½ before the close of such taxable year”.
Subsec. (e)(3)(D), (E). Pub. L. 97–448, § 103(c)(3)(A), redesignated subpar. (E) as (D). Former subpar. (D), which related to simplified employee pension (within the meaning of section 408(k)), was struck out.
Subsec. (f)(1). Pub. L. 97–448, § 103(c)(4), substituted “earned income (as defined in section 401(c)(2)) reduced by any amount allowable as a deduction to the individual in computing adjusted gross income under paragraph (7) of section 62” for “earned income as defined in section 401(c)(2)” and inserted provision that “compensation” does not include any amount received as a pension or annuity and does not include any amount received as deferred compensation.
Subsec. (f)(3)(B). Pub. L. 97–448, § 103(c)(5), substituted “if the contribution is made on account of the taxable year which includes such last day and by April 15 of the calendar year” for “if the contribution is made by April 15 of the calendar year”.
1982—Subsec. (d)(4). Pub. L. 97–248 added par. (4).
1981—Subsec. (a). Pub. L. 97–34, § 311(a), amended subsec. (a) generally, substituting in heading “Allowance of deduction” for “Deduction allowed” and in text “shall be allowed” for “is allowed”, allowed as a deduction an amount equal to the qualified retirement contributions of the individual for the taxable year, eliminated part of first sentence for allowance as a deduction amounts paid in cash for the taxable year by or on behalf of the individual for his benefit—(1) to an individual retirement annuity described in section 408(a), (2) for an individual retirement annuity described in section 408(b), or (3) for a retirement bond described in section 409 (but only if the bond is not redeemed within 12 months of the date of its issuance), covered in subsec. (e)(1) and (5) of this section, and eliminated second sentence respecting employer payments, covered in subsec. (f)(5) of this section.
Subsec. (b). Pub. L. 97–34, § 311(a), in heading substituted “Maximum amount of deduction” for “Limitations and restrictions”.
Subsec. (b)(1). Pub. L. 97–34, § 311(a), amended par. (1) generally, substituting “In general” for “Maximum deduction” in heading and in text provision for allowance of a deduction not to exceed the lesser of (A) $2,000, or (B) an amount equal to the compensation includible in the individual’s gross income for such taxable year, for provision for an amount not to exceed amount equal to 15 percent of the compensation includible in gross income for the taxable year, or $1,500, whichever is less.
Subsec. (b)(2)(A)(ii), (C). Pub. L. 97–34, § 312(c)(1), substituted “$15,000” for “$7,500”.
Pub. L. 97–34, § 311(a), redesignated par. (7) as (2), substituted in heading “rules for employer contributions under” for “rules in case of”, substituted in subpar. (A) introductory text “an employee shall be allowed as a deduction under subsection (a) (in addition to the amount allowable under paragraph (1) an amount equal to the lesser of” for “the limitation under paragraph (1) shall be the lesser of”, inserted in subpar. (A)(i) “from such employer” before “includible” and substituted therein “without regard” for “with regard”, substituted in subpar. (A)(ii) “the amount contributed by such employer to the simplified employee pension and included in gross income (but not in excess of $7,500” for “the sum of—(I) the amount contributed by the employer to the simplified employee pension and included in gross income (but not in excess of $7,500), and (II) $1,500, reduced (but not below zero) by the amount described in subclause (I)”, and substituted in subpar. (B) “Paragraph (1) of this subsection and paragraph (1) of subsection (d)” for “Paragraphs (2) and (3)”. Former subsec. (b)(2) provisions which disallowed any deduction under subsec. (a) for an individual for the taxable year if for any part of such year (A) he was an active participant in (i) a plan described in section 401(a), (ii) an annuity plan described in section 403(a), (iii) a qualified bond purchase plan described in section 405(a), or (iv) a plan established for its employees by the United States, by a State or political subdivision thereof, or by an agency or instrumentality of any of the foregoing, or (B) amounts were contributed by his employer for an annuity contract described in section 403(b), are now covered by subsec. (e)(3) and (4) of this section.
Subsec. (b)(3) to (5). Pub. L. 97–34, § 311(a), added pars. (3) and (4). Former pars. (3) to (5) redesignated subsec. (d)(1) to (3).
Subsec. (b)(6). Pub. L. 97–34, § 311(a), struck out par. (6) which set forth alternative deduction provisions which disallowed a deduction for the taxable year if the individual claimed the deduction allowed by section 220 for the taxable year.
Subsec. (b)(7). Pub. L. 97–34, § 311(a), redesignated par. (7) as (2).
Subsec. (c). Pub. L. 97–34, § 311(a), added subsec. (c). Former subsec. (c)(1) to (3) and (5) redesignated subsec. (f)(1), (2), (3)(A), and (6). Former subsec. (c)(4), which provided for participation in governmental plans by certain individuals, with subpars. (A) and (B) covering members of reserve components and volunteer firefighters, was struck out.
Subsec. (d). Pub. L. 97–34, § 311(a), in heading redesignated former subsec. (b) heading as subsec. (d) heading and inserted “Other” before “limitations”.
Subsec. (d)(1). Pub. L. 97–34, § 311(a), redesignated former subsec. (b)(3) as par. (1), substituted as heading “Individuals who have attained age 70½” for “Contributions after age 70½” and in text “shall be allowed under this section” for “is allowed under subsection (a)”, “qualified retirement contribution” for “payment described in subsection (a)”, and “made for a taxable year of an individual if such individual has attained” for “made during the taxable year of an individual who has attained”.
Subsec. (d)(2). Pub. L. 97–34, § 313(b)(2), inserted reference to section 405(d)(3).
Pub. L. 97–34, § 311(a), redesignated former subsec. (b)(4) as par. (2) and substituted “shall be allowed” for “is allowed”.
Subsec. (d)(3). Pub. L. 97–34, § 311(a), redesignated former subsec. (b)(5) as par. (3) and, as so redesignated, substituted “shall be allowed under this section” for “is allowed under subsection (a)” and “year which is properly allocable” for “year properly allocable”.
Subsec. (e). Pub. L. 97–34, § 311(a), added subsec. (e) incorporating former provisions of subsecs. (a) and (b)(2) as pars. (1), and (3) and (4) and, among other changes, inserted provisions relating to a qualified employee pension.
Subsec. (f)(1). Pub. L. 97–34, § 311(a), redesignated former subsec. (c)(1) as par. (1).
Subsec. (f)(2). Pub. L. 97–34, § 311(a), redesignated former subsec. (c)(2) as par. (2) and, as so redesignated, substituted “deduction under subsections (b) and (c)” for “deduction under subsection (b)(1)”, and struck out provision that for purposes of this section, the determination of whether an individual is married shall be made in accordance with the provisions of section 143(a).
Subsec. (f)(3). Pub. L. 97–34, § 311(a), redesignated former subsec. (c)(3) as subpar. (A) and, as so redesignated, added subpar. (A) heading “Individual retirement plans”, and “to an individual retirement plan” before “on the last day” in text, and added subpar. (B).
Subsec. (f)(4). Pub. L. 97–34, § 311(a), added par. (4).
Subsec. (f)(5). Pub. L. 97–34, § 311(a), redesignated former provisions of subsec. (a) as par. (5), added par. (5) heading “Employer payments”, substituted “to an individual retirement plan shall be treated as payment of compensation to the employee” for “to such a retirement account, or for such a retirement annuity or retirement bond constitutes payment of compensation to the employee”, and “in the taxable year for which the amount was contributed” after “gross income”, and struck out “after the application of subsection (b)” after “under this section to the employee”.
Subsec. (f)(6). Pub. L. 97–34, § 311(a), redesignated former subsec. (c)(5) as par. (6), inserted “for contributions to an individual retirement plan” after “under this section” in subpar. (A), and struck out in subpar. (C) “or section 220” after “under this section”.
Subsec. (g). Pub. L. 97–34, § 311(a), added subsec. (g).
1980—Subsec. (b)(4). Pub. L. 96–222, § 101(a)(14)(B), inserted “402(a)(7),” after “section 402(a)(5)”.
Subsec. (b)(7). Pub. L. 96–222, § 101(a)(10)(D), amended par. (7) generally, including provision requiring that paragraph (3) not apply with respect to employer contribution to a simplified employee pension.
1978—Subsec. (b)(4). Pub. L. 95–600, § 156(c)(3), inserted “403(b)(8)” after “403(a)(4)”.
Subsec. (b)(7). Pub. L. 95–600, § 152(c), added par. (7).
Subsec. (c)(3). Pub. L. 95–600, § 157(a)(1), substituted “not later than the time prescribed by law for filing the return for such taxable year (including extensions thereof)” for “not later than 45 days after the end of such taxable year”.
Subsec. (c)(4). Pub. L. 95–600, § 703(c)(1), substituted “subsection (b)(2)(A)(iv)” for “subsection (b)(3)(A)(iv)” wherever appearing.
Subsec. (c)(5). Pub. L. 95–600, § 157(b)(1), added par. (5).
1976—Subsec. (a). Pub. L. 94–455, § 1501(b)(4)(B), substituted “for” for “during” after “paid in cash”.
Subsec. (b)(2)(A)(iv). Pub. L. 94–455, § 1901(a)(32), substituted “subdivision” for “division” after “State or political”.
Subsec. (b)(5). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Subsec. (b)(6). Pub. L. 94–455, § 1501(b)(4)(B), added par. (6).
Subsec. (c)(2). Pub. L. 94–455, § 1501(b)(4)(C), inserted “For purposes of this section, the determination of whether an individual is married shall be made in accordance with the provisions of section 143(a)” after “community property laws”.
Subsec. (c)(3). Pub. L. 94–455, § 1501(b)(4)(D), added par. (3).
Subsec. (c)(4). Pub. L. 94–455, § 1503(a), added par. (4).