[USC02] 26 USC 222: Repealed. Pub. L. 116-260, div. EE, title I, §104(b)(1), Dec. 27, 2020, 134 Stat. 3041
Result 1 of 2
   

TEXT OF PART V OF SUBTITLE A (3001 ET SEQ.), EFFECTIVE JANUARY 1, 2022, CURRENTLY SET OUT AS A PREVIEW

26 USC 222: Repealed. Pub. L. 116-260, div. EE, title I, §104(b)(1), Dec. 27, 2020, 134 Stat. 3041 Text contains those laws in effect on March 10, 2021 Pending Updates: Pub L. 117-2 (3/11/2021) [View Details]
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter B-Computation of Taxable IncomePART VII-ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS
Jump To: Prior Provisions

[§222. Repealed. Pub. L. 116–260, div. EE, title I, §104(b)(1), Dec. 27, 2020, 134 Stat. 3041 ]

Section, added Pub. L. 107–16, title IV, §431(a), June 7, 2001, 115 Stat. 66 ; amended Pub. L. 108–357, title I, §102(d)(3), Oct. 22, 2004, 118 Stat. 1429 ; Pub. L. 109–432, div. A, title I, §101(a), (b), Dec. 20, 2006, 120 Stat. 2933 ; Pub. L. 110–343, div. C, title II, §202(a), Oct. 3, 2008, 122 Stat. 3864 ; Pub. L. 111–312, title VII, §724(a), Dec. 17, 2010, 124 Stat. 3316 ; Pub. L. 112–240, title II, §207(a), Jan. 2, 2013, 126 Stat. 2324 ; Pub. L. 113–295, div. A, title I, §107(a), Dec. 19, 2014, 128 Stat. 4013 ; Pub. L. 114–27, title VIII, §804(b), June 29, 2015, 129 Stat. 415 ; Pub. L. 114–113, div. Q, title I, §153(a), Dec. 18, 2015, 129 Stat. 3066 ; Pub. L. 115–97, title I, §13305(b)(1), Dec. 22, 2017, 131 Stat. 2126 ; Pub. L. 115–123, div. D, title I, §40203(a), Feb. 9, 2018, 132 Stat. 145 ; Pub. L. 116–94, div. Q, title I, §104(a), Dec. 20, 2019, 133 Stat. 3228 , related to a deduction for qualified tuition and related expenses.

Prior Provisions

A prior section 222 was renumbered section 224 of this title.

Another prior section 222, added Pub. L. 97–34, title I, §125(a), Aug. 13, 1981, 95 Stat. 201 ; amended Pub. L. 97–448, title I, §101(f), Jan. 12, 1983, 96 Stat. 2367 , related to deduction of adoption expenses, prior to repeal by Pub. L. 99–514, title I, §§135(a), 151(a), Oct. 22, 1986, 100 Stat. 2116 , 2121, applicable to taxable years beginning after Dec. 31, 1986.

Effective Date of Repeal

Repeal of section applicable to taxable years beginning after Dec. 31, 2020, see section 104(c) of div. EE of Pub. L. 116–260, set out as an Effective Date of 2020 Amendment note under section 25A of this title.