§ 85. Unemployment compensation

• (a) In the case of an individual, gross income includes unemployment compensation.
• (b) For 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)
  • (1) 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) For 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.