Amendments
2018–Subsec. (d)(3). Pub. L. 115–123 inserted before period at end “, unless such individual is serving in an area designated by the President of the United States by Executive order as a combat zone for purposes of section 112 in support of the Armed Forces of the United States”.
Subsec. (d)(8)(B)(i). Pub. L. 115–141 substituted “(50 U.S.C. 4301 et seq.)” for “(50 U.S.C. App. 1 et seq.)”.
2017—Subsec. (b)(2)(D)(ii)(II). Pub. L. 115–97, § 11002(d)(9), substituted “for ‘2016’ in subparagraph (A)(ii)” for “for ‘1992’ in subparagraph (B)”.
Subsec. (f)(1)(B). Pub. L. 115–97, § 12001(b)(3)(E)(i), substituted “section 55(b)(1)(B)” for “section 55(b)(1)(A)(ii)” and “section 55(b)(1)(A)” for “section 55(b)(1)(A)(i)” in introductory provisions.
Subsec. (f)(2)(B). Pub. L. 115–97, § 12001(b)(3)(E)(ii), substituted “section 55(b)(1)(B)” for “section 55(b)(1)(A)(ii)” in introductory provisions and in cl. (i).
2014—Subsec. (b)(2)(D)(i). Pub. L. 113–295, § 221(a)(73), amended cl. (i) generally. Prior to amendment, cl. (i) listed exclusion amounts for calendar years beginning from 1998 to 2002 and thereafter.
Subsec. (f)(1). Pub. L. 113–295, § 215(a), inserted concluding provisions.
Subsec. (f)(2)(B)(ii). Pub. L. 113–295, § 202(b), substituted “described in section 1(h)(1)(B), and the reference in section 55(b)(3)(C)(ii) to the excess described in section 1(h)(1)(C)(ii), shall each be treated as a reference to each such excess as determined” for “described in section 1(h)(1)(B) shall be treated as a reference to such excess as determined”.
2007—Subsec. (f). Pub. L. 110–172 amended heading and text generally, substituting provisions relating to determination of tax liability, special rules for determining regular tax and alternative minimum tax, and definitions for former provisions relating to determination of tax liability and tentative minimum tax.
2006—Subsec. (b)(2)(D)(ii). Pub. L. 109–222, § 515(a)(1), substituted “2005” for “2007” in introductory provisions.
Subsec. (b)(2)(D)(ii)(II). Pub. L. 109–222, § 515(a)(2), substituted “2004” for “2006”.
Subsec. (c)(1)(A). Pub. L. 109–222, § 515(b)(2)(A), inserted “to the extent such expenses do not exceed the amount determined under paragraph (2)” after “the taxable year”.
Subsec. (c)(1)(B)(i). Pub. L. 109–222, § 515(b)(1), amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: “16 percent of the salary (computed on a daily basis) of an employee of the United States who is compensated at a rate equal to the annual rate paid for step 1 of grade GS–14, multiplied by”.
Subsec. (c)(2) to (4). Pub. L. 109–222, § 515(b)(2)(B), added par. (2) and redesignated former pars. (2) and (3) as (3) and (4), respectively.
Subsec. (d)(4). Pub. L. 109–222, § 515(b)(2)(C)(i), substituted “, (c)(1)(B)(ii), and (c)(2)(A)(ii)” for “and (c)(1)(B)(ii)” in concluding provisions.
Subsec. (d)(7). Pub. L. 109–222, § 515(b)(2)(C)(ii), which directed substitution of “subsection (c)(4)” for “subsection (c)(3)”, was executed by substituting “subsection (c)(4)(A)” for “subsection (c)(3)(A)” to reflect the probable intent of Congress.
Subsecs. (f), (g). Pub. L. 109–222, § 515(c), added subsec. (f) and redesignated former subsec. (f) as (g).
1997—Subsec. (b)(2)(A). Pub. L. 105–34, § 1172(a)(1), substituted “equal to the exclusion amount for the calendar year in which such taxable year begins” for “of $70,000”.
Subsec. (b)(2)(D). Pub. L. 105–34, § 1172(a)(2), added subpar. (D).
1986—Subsec. (b)(2)(A). Pub. L. 99–514, § 1233(a), in amending subpar. (A) generally, substituted “an annual rate of $70,000” for “the annual rate set forth in the following table for each day of the taxable year within the applicable period described in subparagraph (A) or (B) of subsection (d)(1):
1983, 1984, 1985, 1986, or 1987
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$80,000
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1988
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85,000
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1989
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90,000
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1990 and thereafter
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95,000.”
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Subsec. (d)(8), (9). Pub. L. 99–514, § 1233(b), added par. (8) and redesignated former par. (8) as (9).
1984—Subsec. (b)(2)(A). Pub. L. 98–369 amended table by striking out item which set the annual rate at $75,000 for taxable years beginning in 1982, substituted item setting the annual rate at $80,000 for taxable years beginning in 1983, 1984, 1985, 1986, or 1987 for items which had set annual rates of $80,000 for taxable years beginning in 1983, $85,000 for taxable years beginning in 1984, $90,000 for taxable years beginning in 1985, and $95,000 for taxable years beginning in 1986 and thereafter, and added items setting annual rates of $85,000 for taxable years beginning in 1988, $90,000 for taxable years beginning in 1989, and $95,000 for taxable years beginning in 1990 and thereafter.
1983—Subsec. (c)(3)(B)(ii). Pub. L. 97–448, § 101(c)(2), substituted “subsection (a)” for “subsection (a)(1)”.
Subsec. (d)(7), (8). Pub. L. 97–448, § 101(c)(1), added par. (7) and redesignated former par. (7) as (8).
1981—Pub. L. 97–34 amended section generally, modifying the eligibility standards of existing law, replacing the existing system of deduction for excess living costs with an exclusion of a portion of foreign earned income, and providing for an individual’s election to exclude a portion of his income or to deduct an amount for housing, based on his housing expenses.
1980—Pub. L. 96–595 § 4(c)(1), inserted “or from charitable services” after “camps” in section catchline.
Subsec. (a). Pub. L. 96–595, § 4(a), inserted “or who performs qualified charitable services in a lesser developed country,” after “hardship area”.
Pub. L. 96–222, § 108(a)(1)(C), (D), substituted “a foreign country or” for “qualified foreign” in par. (2) and, in provisions following par. (2), substituted “his gross income any deduction,” for “his gross income” and “other than the deduction allowed by section 217” for “other than the deductions allowed by sections 217”.
Subsec. (c)(1)(A). Pub. L. 96–595, § 4(b)(1), substituted “Dollar limitations” for “In general” in heading, redesignated existing provisions as cl. (i), and in cl. (i) as so redesignated, inserted “Camp residents—In the case of an individual who resides in a camp located in a hardship area” before “the amount excluded”, and added cls. (ii) and (iii).
Subsec. (c)(1)(D), (E). Pub. L. 96–595, § 4(b)(2), added subpars. (D) and (E).
1978—Pub. L. 95–615, § 202(g)(1), formerly § 202(f)(1), substituted “Income earned by individuals in certain camps” for “Earned income from sources without the United States” in section catchline.
Subsec. (a). Pub. L. 95–615, § 202(a), in introductory provisions inserted reference to an individual described in section 913(a) who, because of his employment, resides in a camp located in a hardship area, in par. (1) substituted reference to amounts received from sources within a foreign country or countries for reference to amounts received from sources without the United States, in par. (2) substituted reference to amounts received from sources within qualified foreign countries for reference to amounts received from sources without the United States, and in provisions following par. (2) struck out “any deductions (other than those allowed by section 151, relating to personal exemptions),” after “deduction from his gross income” and inserted “, other than the deductions allowed by sections 217 (relating to moving expenses)” after “subsection”.
Pub. L. 95–600, § 701(u)(10)(A), inserted provisions setting forth formula for determining amount of reduction of taxes, and struck out provisions relating to the credit against taxes.
Subsec. (c)(1)(A). Pub. L. 95–615, § 202(b), substituted “The amount excluded” for “Except as provided in subparagraphs (B) and (C), the amount excluded” and “an annual rate of $20,000 for days during which he resides in a camp” for “an annual rate of $15,000”.
Subsec. (c)(1)(B). Pub. L. 95–615, § 202(b), substituted provisions relating to conditions upon which an individual will be considered to reside in a camp because of his employment for provisions which related to the amount excluded from the gross income of an individual performing qualified charitable services.
Subsec. (c)(1)(C). Pub. L. 95–615, § 202(b), substituted provisions relating to definition of “hardship area” for provisions which related to the amount excluded from the gross income of an individual performing both qualified charitable services and other services.
Subsec. (c)(1)(D). Pub. L. 95–615, § 202(b), struck out subpar. (D) which defined “qualified charitable services”.
Subsec. (c)(7). Pub. L. 95–615, § 202(c), added par. (7).
Pub. L. 95–600, § 703(e), redesignated former par. (8) as (7). Such par. (8) was subsequently repealed by section 202(e) of Pub. L. 95–615 without taking into account the redesignation of par. (8) as (7) by Pub. L. 95–600. See 1978 Amendment note for subsec. (c)(8) below.
Subsec. (c)(8). Pub. L. 95–615, § 202(e), struck out par. (8) which related to the nonexclusion under subsec. (a) of any amount attributable to services performed in a foreign country or countries if such amount was received outside of the foreign country or countries where such services were performed and if one of the purposes was the avoidance of any tax imposed by such foreign country or countries on such amount.
Subsec. (d). Pub. L. 95–615, § 202(d)(1), redesignated subsec. (e) as (d), inserted “for the taxable year” after “section apply”, and struck out provision that an election was applicable to the taxable year for which made and to all subsequent taxable years. Former subsec. (d), which related to the computation of tax imposed by section 1 or section 1201 if an individual earned income which was excluded from gross income under subsec. (a) and which defined “net taxable income” and “net excluded earned income”, was struck out.
Subsec. (d)(1). Pub. L. 95–600, § 401(b)(4), struck out provisions respecting applicability of section 1201 of this title.
Subsecs. (e), (f). Pub. L. 95–615, § 202(d)(1), (2), redesignated subsec. (f) as (e). Former subsec. (e) redesignated (d).
1977—Subsec. (d)(1)(B). Pub. L. 95–30 substituted “on the sum of (i) the amount of net excluded earned income, and (ii) the zero bracket amount” for “on the amount of net excluded earned income”.
1976—Subsec. (a). Pub. L. 94–455, §§ 1011(b)(1), 1906(b)(13)(A), struck out “or his delegate” after “Secretary” in par. (1), and in provisions following par. (2), inserted “or as a credit against the tax imposed by this chapter any credit for the amount of taxes paid or accrued to a foreign country or possession of the United States, to the extent that such deductions or credit is” after “personal exemptions)”.
Subsec. (b). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Subsec. (c)(1). Pub. L. 94–455, § 1011(a), reduced the amount excludable from individual’s gross income from $20,000 to $15,000 and $20,000 for employees of charitable organizations, added special rule to be applied to income from charitable sources and other sources combined, inserted definition of “qualified charitable services”, and struck out provisions relating to $25,000 exclusion for individual who has been a bona fide resident in a foreign country for an uninterrupted period of 3 years.
Subsec. (c)(7). Pub. L. 94–455, § 1901(a)(115), struck out par. (7) relating to certain noncash remuneration from sources outside the United States.
Subsec. (c)(8). Pub. L. 94–455, § 1011(b)(2), added par. (8).
Subsecs. (d) to (f). Pub. L. 94–455, § 1011(b)(3), added subsecs. (d) and (e) and redesignated former subsec. (d) as (f).
1966—Subsec. (d). Pub. L. 89–809 designated existing text as par. (1) and added par. (2).
1964—Subsec. (c)(1)(B). Pub. L. 88–272 substituted “$25,000” for “$35,000”.
1962—Subsec. (a). Pub. L. 87–834 substituted “which constitute earned income attributable to services performed during such uninterrupted period” for “if such amounts constitute earned income (as defined in subsection (b)) attributable to such period” in par. (1), and “which constitute earned income attributable to services performed during such 18-month period” for “if such amounts constitute earned income (as defined in subsection (b)) attributable to such period” in par. (2), inserted provisions in pars. (1) and (2) requiring the amount excluded under such paragraphs to be computed by applying the special rules contained in subsec. (c), and eliminated provisions from par. (2) which limited the amount excluded under such paragraph to not more than $20,000 if the 18-month period includes the entire taxable year, and to not more than an amount which bears the same ratio to $20,000 as the number of days in the part of the taxable year within the 18-month period bears to the total number of days in such year if the 18-month period does not include the entire taxable year.
Subsecs. (c), (d). Pub. L. 87–834 added subsec. (c) and redesignated former subsec. (c) as (d).
1958—Subsec. (c). Pub. L. 85–866 added subsec. (c).