26 U.S.C. § 85 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 85. Unemployment compensation

(1)In general.--In 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)Application.--For purposes of paragraph (1), the adjusted gross income of the taxpayer shall be determined--