§ 22. Credit for the elderly and the permanently and totally disabled

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1954

   Aug. 16, 1954, ch. 736, 68A Stat. 15, § 37 · 68A Stat. 15

   Enacted · 26 U.S.C. § 22

   Aug. 16, 1954, ch. 736, 68A Stat. 15, § 37

   Source evidence

   Code source credit
   Aug. 16, 1954, ch. 736, 68A Stat. 15, § 37

2. 1955

   Public Law not identified

   Changed · 26 U.S.C. § 22(f)

   Subsec. (f). Act Aug. 9, 1955, extended the retirement income tax credit to members of the Armed Forces

   Unresolved: No Public Law or Statutes at Large citation in the Code source.

   Source evidence

   Code amendment note
   Subsec. (f). Act Aug. 9, 1955, extended the retirement income tax credit to members of the Armed Forces.

3. 1956

   Public Law not identified

   Changed · 26 U.S.C. § 22(d)(2)

   Subsec. (d)(2). Act Jan. 28, 1956, reduced from 75 to 72 the age at which there will be no limitation on earned income and increased from $900 to $1,200 the amount that an individual over 65 can earn without reducing the $1,200 on which the retirement credit is computed

   Unresolved: No Public Law or Statutes at Large citation in the Code source.

   Source evidence

   Code amendment note
   Subsec. (d)(2). Act Jan. 28, 1956, reduced from 75 to 72 the age at which there will be no limitation on earned income and increased from $900 to $1,200 the amount that an individual over 65 can earn without reducing the $1,200 on which the retirement credit is computed.

4. 1962

   Self-Employed Individuals Tax Retirement Act of 1962

   Pub. L. 87–792 § 7(a) · 76 Stat. 809

   1. Inserted · 26 U.S.C. § 22(c)(1)

      Pub. L. 87–792 inserted provisions in subpar. (A) requiring inclusion, in the case of an individual who is, or has been, an employee within the meaning of section 401(c)(1), distributions by a trust described in section 401(a) which is exempt from tax under section 501(a)

   2. Added · 26 U.S.C. § 22(c)(1)

      Pub. L. 87–792 added subpar. (E)

   Source evidence

   Code amendment note
   Subsec. (c)(1). Pub. L. 87–792 inserted provisions in subpar. (A) requiring inclusion, in the case of an individual who is, or has been, an employee within the meaning of section 401(c)(1), distributions by a trust described in section 401(a) which is exempt from tax under section 501(a), and added subpar. (E).

   Enacted provision · exact public law section
   (a) Retirement Income Credit.— Section 37 (c)(1) of the Internal Revenue Code of 1954 (relating to definition of retirement income) is amended— (1) by striking out subparagraph (A) and inserting in lieu thereof the following: “(A) pensions and annuities (including, in the case of an individual who is, or has been, an employee within the meaning of section 401(c)(1), distributions by a trust described in section 401(a) which is exempt from tax under section 501 (a)),”; and (2) by striking out “and” at the end of subparagraph (C), by striking out “or” at the end of subparagraph (D) and inserting in lieu thereof “and”, and by adding after subparagraph (D) the following new subparagraph: “(E) bonds described in section 405(b)(1) which are received under a qualified bond purchase plan described in section 405(a) or in a distribution from a trust described in section 401 (a) which is exempt from tax under section 501 (a), or”.

5. 1962

   Pub. L. 87–876 § 1 · 76 Stat. 1199

   Substituted · 26 U.S.C. § 22(d)

   Pub. L. 87–876 increased the limit on retirement income from $1,200 to $1,524, lowered the age requirement in par. (2)(A) from 65 to 62, and substituted provisions in par. (2)(B) which reduce the amount of retirement income for individuals who reach age 62, by one-half the amount of earned income in excess of $1,200 but not in excess of $1,700, and by the amount received over $1,700, for provisions which reduced such income by the amount earned over $1,200 by persons having reached age 65, and which defined income as in subsec. (g) of this section

   Source evidence

   Code amendment note
   Subsec. (d). Pub. L. 87–876 increased the limit on retirement income from $1,200 to $1,524, lowered the age requirement in par. (2)(A) from 65 to 62, and substituted provisions in par. (2)(B) which reduce the amount of retirement income for individuals who reach age 62, by one-half the amount of earned income in excess of $1,200 but not in excess of $1,700, and by the amount received over $1,700, for provisions which reduced such income by the amount earned over $1,200 by persons having reached age 65, and which defined income as in subsec. (g) of this section.

6. 1964

   Revenue Act of 1964

   Pub. L. 88–272 title I § 113(a) · 78 Stat. 19

   1. Substituted · 26 U.S.C. § 22(a)

      Pub. L. 88–272, §§ 113(a), 201(d)(3), substituted “an amount equal to 17 percent, in the case of a taxable year beginning in 1964, or 15 percent, in the case of a taxable year beginning after December 31, 1964, of the amount received by such individual as retirement income (as defined in subsection (c) and as limited by subsection (d));” for “an amount equal to the amount received by such individual as retirement income (as defined in subsection (c) and as limited by subsection (d)), multiplied by the rate provided in section 1 for the first $2,000 of taxable income;”

   2. Struck · 26 U.S.C. § 22(a)

      Pub. L. 88–272, §§ 113(a), 201(d)(3), struck out “section 34 (relating to credit for dividends received by individuals)”, before “and section 35”

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 88–272, §§ 113(a), 201(d)(3), substituted “an amount equal to 17 percent, in the case of a taxable year beginning in 1964, or 15 percent, in the case of a taxable year beginning after December 31, 1964, of the amount received by such individual as retirement income (as defined in subsection (c) and as limited by subsection (d));” for “an amount equal to the amount received by such individual as retirement income (as defined in subsection (c) and as limited by subsection (d)), multiplied by the rate provided in section 1 for the first $2,000 of taxable income;”, and struck out “section 34 (relating to credit for dividends received by individuals)”, before “and section 35”.

   Enacted provision · exact public law section
   (a) Retirement Income Credit.— Section 37(a) (relating to credit against tax for retirement income) is amended by striking out “an amount equal to the amount received by such individual as retirement income (as defined in subsection (c) and as limited by subsection (d)), multiplied by the rate provided in Ante, p. 19. 26 USC 1. section 1 for the first $2,000 of taxable income;” and inserting in lieu thereof “an amount equal to 17 percent, in the case of a taxable year beginning in 1964, or 15 percent, in the case of a taxable year beginning after December 31, 1964, of the amount received by such individual as retirement income (as defined in subsection (c) and as limited by subsection (d));”.

7. 1964

   Revenue Act of 1964

   Pub. L. 88–272 § 202(a) · 78 Stat. 19

   1. Added · 26 U.S.C. § 22(i); 26 U.S.C. § 22(j)

      Pub. L. 88–272, § 202(a), added subsec. (i)

   2. Redesignated · 26 U.S.C. § 22(i); 26 U.S.C. § 22(j)

      Pub. L. 88–272, § 202(a), redesignated former subsec. (i) as (j)

   Source evidence

   Code amendment note
   Subsecs. (i), (j). Pub. L. 88–272, § 202(a), added subsec. (i) and redesignated former subsec. (i) as (j).

   Enacted provision · exact public law section
   (a) Determination of Retirement Income.— Section 37 (relating 68A Stat. 15. 26 USC 37. to retirement income) is amended by redesignating subsection (i) as subsection (j) and by inserting after subsection (h) the following new subsection: “(i) Special Rules for Certain Married Couples.— “(1) Election.— A husband and wife who make a joint return for the taxable year and both of whom have attained the age of 65 before the close of the taxable year may elect (at such time and in such manner as the Secretary or his delegate by regulations prescribes) to determine the amount of the credit allowed by subsection (a) by applying the provisions of paragraph (2). “(2) Special rules.— If an election is made under paragraph (1) for the taxable year, for purposes of subsection (a)— “(A) if either spouse is an individual who has received earned income within the meaning of subsection (b), the other spouse shall be considered to be an individual who has received earned income within the meaning of such subsection; and “(B) subsection (d) shall be considered as providing that the amount of the combined retirement income of both spouses shall not exceed $2,286, less the sum of the amounts specified in paragraphs (1) and (2) of subsection (d) for each spouse.”

8. 1974

   Employee Retirement Income Security Act of 1974

   Pub. L. 93–406 title II § 2002(g)(1) · 88 Stat. 829

   1. Inserted · 26 U.S.C. § 22(c)(1)(E); 26 U.S.C. § 22(c)(1)(F)

      Pub. L. 93–406 inserted reference in subpar. (E) to retirement bonds described in section 409

   2. Added · 26 U.S.C. § 22(c)(1)(E); 26 U.S.C. § 22(c)(1)(F)

      Pub. L. 93–406 added subpar. (F)

   Source evidence

   Code amendment note
   Subsec. (c)(1)(E), (F). Pub. L. 93–406 inserted reference in subpar. (E) to retirement bonds described in section 409 and added subpar. (F).

   Enacted provision · exact public law section
   (1) Section 37(c)(1) (defining retirement income) is amended— 26 USC 37. (A) by striking out “and” at the end of subparagraph (D), (B) by adding at the end of subparagraph (E) the following: “retirement bonds described in section 409, and”, and (C) by adding at the end thereof the following new paragraph: “(F) an individual retirement account described in section 408(a) or an individual retirement annuity described in section 408(b), or”.

9. 1976

   Pub. L. 94–455 § 503(a) · 90 Stat. 1520

   1. Substituted · 26 U.S.C. § 22

      Pub. L. 94–455, § 503(a), among other changes, substituted “Credits for the elderly” for “Retirement income” in section catchline and in text substituted provisions permitting taxpayers who have all types of income to be eligible for the tax credit for provisions permitting taxpayers who have only retirement income to be eligible for the tax credit, eliminated provisions requiring taxpayers to earn $600 for the previous ten years for tax credit eligibility and provisions relating variations in treatment of married couples

   2. Inserted · 26 U.S.C. § 22

      Pub. L. 94–455, § 503(a), among other changes, inserted provisions broadening coverage of the tax credit relief to low and middle income taxpayers

   Source evidence

   Code amendment note
   Pub. L. 94–455, § 503(a), among other changes, substituted “Credits for the elderly” for “Retirement income” in section catchline and in text substituted provisions permitting taxpayers who have all types of income to be eligible for the tax credit for provisions permitting taxpayers who have only retirement income to be eligible for the tax credit, eliminated provisions requiring taxpayers to earn $600 for the previous ten years for tax credit eligibility and provisions relating variations in treatment of married couples, and inserted provisions broadening coverage of the tax credit relief to low and middle income taxpayers.

   Enacted provision · exact public law section
   (a) In General.— Section 37 (relating to retirement income) is 26 USC 37. amended to read as follows: “SEC. 37. CREDIT FOR THE ELDERLY. “(a) General Rule.— In the case of an individual who has attained age 65 before the close of the taxable year, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 15 percent of such individual’s section 37 amount for such taxable year. “(b) Section 37 Amount.— For purposes of subsection (a) — “(1) In general.— An individual’s section 37 amount for the taxable year is the applicable initial amount determined under paragraph (2), reduced as provided in paragraph (3) and in subsection (c). “(2) Initial amount.— The initial amount is— “(A) $2,500 in the case of a single individual, “(B) $2,500 in the case of a joint return where only one spouse is eligible for the credit under subsection (a), “(C) $3,750 in the case of a joint return where both spouses are eligible for the credit under subsection (a), or “(D) $1,875 in the case of a married individual filing a separate return. “(3) Reduction.— The reduction under this paragraph is an amount equal to the sum of the amounts received by the individual (or, in the case of a joint return, by either spouse) as a pension or annuity— “(A) under title II of the Social Security Act, “(B) under the Railroad Retirement Act of 1935 or 1937, or “(C) otherwise excluded from gross income. No reduction shall be made under this paragraph for any amount 26 USC 72. excluded from gross income under section 72 (relating to annuities), 101 (relating to life insurance proceeds), 101 (relating to compensation for injuries or sickness), 105 (relating to amounts received under accident and health plans), 120 (relating to amounts Post, p. 1926. received under qualified group legal services plans), 402 (relating to taxability of beneficiary of employees’ trust), 403 (relating to taxation of employee annuities), or 405 (relating to qualified bond purchase plans). “(c) Limitations.— “(1) Adjusted gross income limitation.— If the adjusted gross income of the taxpayer exceeds— “(A) $7,500 in the case of a single individual, “(B) $10,000 in the case of a joint return, or “(C) $5,000 in the case of a married individual filing a separate return, the section 87 amount shall be reduced by one-half of the excess of the adjusted gross income over $7,500, $10,000, or $5,000, as the case may be. “(2) Limitation based on amount of tax.— The amount of the credit allowed by this section for the taxable year shall not 26 USC 1. exceed the amount of the tax imposed by this chapter for such taxable year. “(d) Definitions and Special Rules.— For purposes of this section— “(1) Married couple must file joint return.— Except in the case of a husband and wife who live apart at all times during the taxable year, if the taxpayer is married at the close of the taxable year, the credit provided by this section shall be allowed only if the taxpayer and his spouse file a joint return for the taxable year. “(2) Marital status.— Marital status shall be determined under section 143. “(3) Joint return.— The term ‘joint return’ means the joint return of a husband and wife made under section 6013. “(e) Election of Prior Law With Respect to Public Retirement System Income.— “(1) In general.— In the case of a taxpayer who has not attained age 65 before the close of the taxable year (other than a married individual whose spouse has attained age 65 before the close of the taxable year), his credit (if any) under this section shall be determined under this subsection. “(2) One spouse age 65 or over.— In the case of a married individual who has not attained age 65 before the close of the taxable year but whose spouse has attained such age, this paragraph shall apply for the taxable year only if both spouses elect, at such time and in such manner as the Secret ary shall by regulations prescribe, to have this paragraph apply, If this paragraph applies for the taxable year, the credit (if any) of each spouse under this section shall be determined under this subsection. “(3) Computation of credit.— In the case of an individual whose credit under this section for the taxable year is determined under this subsection, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 15 percent of the amount received by such individual as retirement income (as defined in paragraph (4) and as limited by paragraph (5)). “(4) Retirement income.— For purposes of this subsection, the “Retirement income.” term ‘retirement income’ means— “(A) in the case of an individual who has attained age 65 before the close of the taxable year, income from— “(i) pensions and annuities (including, in the case of an individual who is, or has been, an employee within the meaning of section 401(c)(1), distributions by a trust 26 USC 401. described in section 401(a) which is exempt from tax under section 501 (a)), “(ii) interest, “(iii) rents, “(iv) dividends, “(v) bonds described in section 405(b)(1) which are received under a qualified bond purchase plan described in section 405(a) or in a distribution from a trust described in section 401(a) which is exempt from tax under section 501(a), or retirement bonds described in section 409, and “(vi) an individual retirement account described in section 408(a) or an individual retirement annuity described in section 408(b), or “(B) in the case of an individual who has not attained age 65 before the close of the taxable year, income from pensions and annuities under a public retirement system (as defined in paragraph (8)(A)), to the extent included in gross income without reference to this subsection, but only to the extent such income does not represent compensation for personal services rendered during the taxable year. “(5) Limitation on retirement income.— For purposes of this subsection, the amount of retirement income shall not exceed $2,500 less— “(A) the reduction provided by subsection (b)(3), and “(B) in the case of any individual who has not attained age 72 before the close of the taxable year— “(i) if such individual has not attained age 62 before the close of the taxable year, any amount of earned income (as defined in paragraph (8)(B)) in excess of $900 received by such individual in the taxable year, or “(ii) if such individual has attained age 62 before the close, of the taxable year, the sum of one-half the amount of earned income received by such individual in the taxable year in excess of $1,200 but not in excess of $1,700, and the amount of earned income so received in excess of $1,700. “(6) Limitation in case of mark led individuals.— In the case, of a joint return, paragraph (5) shall be applied by substituting ‘$3,750’ for ‘$2,500’. The $3,750 provided by the preceding sentence shall be divided between the spouses in such amounts as may be agreed on by them, except that not more than $2,500 may be assigned to either spouse. “(7) Limitation in the case of separate returns.— In the case of a married individual filing a separate return, paragraph (5) shall be applied by substituting ‘$1,875’ for ‘$2,500’, “(8) Definitions.— For purposes of this subsection— “(A) Public retirement system defined.— The term ‘public retirement system’ means a pension, annuity, retirement, or similar fund or system established by the United States, a State, a possession of the United States, any political subdivision of any of the foregoing, or the District of Columbia. “(B) Earned income.— The term ‘earned income’ has the meaning assigned to such term by section 911(b), except that such term does not include any amount received as a pension or annuity. “(f) Nonresident Alien Ineligible for Credit.— No credit shall be allowed tinder this section to any nonresident alien.”

10. 1976

    Pub. L. 94–455 § 1901(c)(1) · 90 Stat. 1520

    Repealed · 26 U.S.C. § 22

    Pub. L. 94–455, § 1901(c)(1), purported to amend subsec. (f) of this section by striking out “a Territory”. The amendment could not be executed in view of the prior general amendment of this section by section 503(a) of Pub. L. 94–455. Section 1901(c)(1) was repealed by section 703(j)(11) of Pub. L. 95–600

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 94–455, § 1901(c)(1), purported to amend subsec. (f) of this section by striking out “a Territory”. The amendment could not be executed in view of the prior general amendment of this section by section 503(a) of Pub. L. 94–455. Section 1901(c)(1) was repealed by section 703(j)(11) of Pub. L. 95–600.

    Enacted provision · exact public law section
    (1) Section 37(f) is amended by striking out “a Territory,”. Ante, p. 1559. 26 USC 105, 273, 454. 26 USC 117.

11. 1978

    Pub. L. 95–600 § 701(a)(1) · 92 Stat. 2763

    Inserted · 26 U.S.C. § 22(e)(2)

    Pub. L. 95–600, § 701(a)(1), inserted “(and whose gross income includes income described in paragraph (4)(B))” after “who has not attained age 65 before the close of the taxable year”

    Source evidence

    Code amendment note
    Subsec. (e)(2). Pub. L. 95–600, § 701(a)(1), inserted “(and whose gross income includes income described in paragraph (4)(B))” after “who has not attained age 65 before the close of the taxable year”.

    Enacted provision · exact public law section
    (1) Clarification that spouse under age 65 must have public retirement system income.— Paragraph (2) of section 37(e) (relating to election of prior law with respect to public retirement system income) is amended by striking out “who has not attained age 65 before the close of the taxable year” and inserting in lieu thereof “who has not attained age 65 before the close of the taxable year (and whose gross income includes income described in paragraph (4)(B))”.

12. 1978

    Pub. L. 95–600 § 701(a)(2) · 92 Stat. 2763

    1. Amended · 26 U.S.C. § 22(e)(4)(B)

       Pub. L. 95–600, § 701(a)(2), (3)(B), as amended by Pub. L. 96–222, § 107(a)(1)(E)(i)

    2. Inserted · 26 U.S.C. § 22(e)(4)(B)

       Pub. L. 95–600, § 701(a)(2), (3)(B), as inserted “and who performed the services giving rise to the pension or annuity (or is the spouse of the individual who performed the services)” after “before the close of the taxable year”

    3. Substituted · 26 U.S.C. § 22(e)(4)(B)

       Pub. L. 95–600, § 701(a)(2), (3)(B), as substituted reference to paragraph (9)(A) for reference to paragraph (8)(A)

    Source evidence

    Code amendment note
    Subsec. (e)(4)(B). Pub. L. 95–600, § 701(a)(2), (3)(B), as amended by Pub. L. 96–222, § 107(a)(1)(E)(i), inserted “and who performed the services giving rise to the pension or annuity (or is the spouse of the individual who performed the services)” after “before the close of the taxable year” and substituted reference to paragraph (9)(A) for reference to paragraph (8)(A).

    Enacted provision · exact public law section
    (2) Clarification that qualifying services must have been performed by taxpayer or spouse.— Subparagraph (B) of section 37(e)(4) (defining retirement income) is amended by inserting “and who performed the services giving rise to the pension or annuity (or is the spouse of the individual who performed the services)” after “before the close of the taxable year”.

13. 1978

    Pub. L. 95–600 § 701(a)(3)(C) · 92 Stat. 2763

    1. Amended · 26 U.S.C. § 22(e)(5)(B)

       Pub. L. 95–600, § 701(a)(3)(C), as amended by Pub. L. 96–222, § 107(a)(1)(E)(i)

    2. Substituted · 26 U.S.C. § 22(e)(5)(B)

       Pub. L. 95–600, § 701(a)(3)(C), as substituted reference to paragraph (9)(A) for reference to paragraph (8)(A)

    Source evidence

    Code amendment note
    Subsec. (e)(5)(B). Pub. L. 95–600, § 701(a)(3)(C), as amended by Pub. L. 96–222, § 107(a)(1)(E)(i), substituted reference to paragraph (9)(A) for reference to paragraph (8)(A).

    Enacted provision · exact public law section
    (C) by striking out “paragraph (8)(B)” in paragraph (5)(B) and inserting in lieu thereof “paragraph (9)(B)”.

14. 1978

    Pub. L. 95–600 § 701(a)(3)(A) · 92 Stat. 2763

    1. Amended · 26 U.S.C. § 22(e)(8); 26 U.S.C. § 22(e)(9)

       Pub. L. 95–600, § 701(a)(3)(A), as amended by Pub. L. 96–222, § 107(a)(1)(E)(i)

    2. Added · 26 U.S.C. § 22(e)(8); 26 U.S.C. § 22(e)(9)

       Pub. L. 95–600, § 701(a)(3)(A), as added par. (8)

    3. Redesignated · 26 U.S.C. § 22(e)(8); 26 U.S.C. § 22(e)(9)

       Pub. L. 95–600, § 701(a)(3)(A), as redesignated former par. (8) as (9)

    Source evidence

    Code amendment note
    Subsec. (e)(8), (9). Pub. L. 95–600, § 701(a)(3)(A), as amended by Pub. L. 96–222, § 107(a)(1)(E)(i), added par. (8) and redesignated former par. (8) as (9).

    Enacted provision · exact public law section
    (A) by redesignating paragraph (8) as paragraph (9) and by inserting after paragraph (7) the following new paragraph: “(8) Community property laws not applicable.— In the case of a joint return, this subsection shall be applied without regard to community property laws.”,

15. 1981

    Economic Recovery Tax Act of 1981

    Pub. L. 97–34 title I § 111(b)(4) · 95 Stat. 175

    Substituted · 26 U.S.C. § 22(e)(9)(B)

    Pub. L. 97–34 substituted “section 911(d)(2)” for “section 911(b)”

    Source evidence

    Code amendment note
    Subsec. (e)(9)(B). Pub. L. 97–34 substituted “section 911(d)(2)” for “section 911(b)”.

    Enacted provision · exact public law section
    (4) Sections 37(e)(9)(B), 63(e)(2), 105(h)(3)(B)(v), 410(b)(3)(C), 879(a)(1), 1303(c)(2), and 1304(c)(3) are each amended by striking out “section 911(b)” each place it appears and inserting in lieu Ante, p. 190. thereof “section 911(d)(2)”.

16. 1983

    Pub. L. 98–21 title I § 122(a) · 97 Stat. 65

    Inserted · 26 U.S.C. § 22

    Pub. L. 98–21 inserted reference to permanently and totally disabled in section catchline

    Source evidence

    Code amendment note
    Pub. L. 98–21 inserted reference to permanently and totally disabled in section catchline.

    Enacted provision · exact public law section
    (a) General Rule.— Section 37 of the Internal Revenue Code of 1954 (relating to credit for the elderly) is amended to read as follows: 26 USC 37. “SEC. 37. CREDIT FOR THE ELDERLY AND THE PERMANENTLY AND TOTALLY DISABLED. “(a) General Rule.— In the case of a qualified individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 15 percent of such individual’s section 37 amount for such taxable year. “(b) Qualified Individual.— For purposes of this section, the term ‘qualified individual’ means any individual— “(1) who has attained age 65 before the close of the taxable year, or “(2) who retired on disability before the close of the taxable year and who, when he retired, was permanently and totally disabled. “(c) Section 37 Amount.— For purposes of subsection (a)— “(1) In general.— An individual’s section 37 amount for the taxable year shall be the applicable initial amount determined under paragraph (2), reduced as provided in paragraph (3) and in subsection (d). “(2) Initial amount— “(A) In general.— Except as provided in subparagraph (B), the initial amount shall be— “(i) $5,000 in the case of a single individual, or a joint return where only one spouse is a qualified individual, “(ii) $7,500 in the case of a joint return where both spouses are qualified individuals, or “(iii) $3,750 in the case of a married individual filing a separate return. “(B) Limitation in case of individuals who have not attained age 65.— “(i) In general.— In the case of a qualified individual who has not attained age 65 before the close of the taxable year, except as provided in clause (ii), the initial amount shall not exceed the disability income for the taxable year. “(ii) Special rules in case op joint return— In the case of a joint return where both spouses are qualified individuals and at least one spouse has not attained age 65 before the close of the taxable year— “(I) if both spouses have not attained age 65 before the close of the taxable year, the initial amount shall not exceed the sum of such spouses’ disability income, or “(II) if one spouse has attained age 65 before the close of the taxable year, the initial amount shall not exceed the sum of $5,000 plus the disability income for the taxable year of the spouse who has not attained age 65 before the close of the taxable year, “(iii) Disability income.— For purposes of this subparagraph, the term ‘disability income’ means the aggregate amount includable in the gross income of the individual for the taxable year under section 72 or 105(a) to the extent such amount constitutes wages (or payments in lieu of wages) for the period during which the individual is absent from work on account of permanent and total disability. “(3) Reduction.— “(A) In general.— The reduction under this paragraph is an amount equal to the sum of the amounts received by the individual (or, in the case of a joint return, by either spouse) as a pension or annuity or as a disability benefit— “(i) which is excluded from gross income and payable under— “(I) title II of the Social Security Act, 42 USC 401. “(II) the Railroad Retirement Act of 1974, or 45 USC 231t. “(III) a law administered by the Veterans’ Administration, or “(ii) which is excluded from gross income under any provision of law not contained in this title. No reduction shall be made under clause (i)(III) for any amount described in section 104(a)(4). 26 USC 104. “(B) Treatment of certain workmen’s compensation benefits.— For purposes of subparagraph (A), any amount treated as a social security benefit under section 86(d)(3) Ante, p. 80. shall be treated as a disability benefit received under title II of the Social Security Act. “(d) Limitations.— “(1) Adjusted gross income limitation.— If the adjusted gross income of the taxpayer exceeds— “(A) $7,500 in the case of a single individual, “(B) $10,000 in the case of a joint return, or “(C) $5,000 in the case of a married individual filing a separate return, the section 37 amount shall be reduced by one-half of the excess of the adjusted gross income over $7,500, $10,000, or $5,000, as the case may be. “(2) Limitation based on amount of tax.— The amount of the credit allowed by this section for the taxable year shall not exceed the amount of the tax imposed by this chapter for such taxable year. “(e) Definitions and special rules.— For purposes of this section— “(1) Married couple must file joint return.— Except in the case of a husband and wife who live apart at all times during the taxable year, if the taxpayer is married at the close of the taxable year, the credit provided by this section shall be allowed only if the taxpayer and his spouse file a joint return for the taxable year. “(2) Marital status.— Marital status shall be determined under section 143. “(3) Permanent and total disability defined.— An individual is permanently and totally disabled if he is unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than 12 months. An individual shall not be considered to be permanently and totally disabled unless he furnishes proof of the existence thereof in such form and manner, and at such times, as the Secretary may require. “(f) Nonresident Alien Ineligible For Credit.— NO credit shall be allowed under this section to any nonresident alien.”

17. 1983

    Pub. L. 98–21 title I § 122(a) · 97 Stat. 65

    1. Amended · 26 U.S.C. § 22(a)

       Pub. L. 98–21 amended subsec. (a) generally

    2. Substituted · 26 U.S.C. § 22(a)

       Pub. L. 98–21 substituting reference to a qualified individual for reference to an individual who has attained the age of 65 before the close of the taxable year

    Source evidence

    Code amendment note
    Subsec. (a). Pub. L. 98–21 amended subsec. (a) generally, substituting reference to a qualified individual for reference to an individual who has attained the age of 65 before the close of the taxable year.

    Enacted provision · exact public law section
    (a) General Rule.— Section 37 of the Internal Revenue Code of 1954 (relating to credit for the elderly) is amended to read as follows: 26 USC 37. “SEC. 37. CREDIT FOR THE ELDERLY AND THE PERMANENTLY AND TOTALLY DISABLED. “(a) General Rule.— In the case of a qualified individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 15 percent of such individual’s section 37 amount for such taxable year. “(b) Qualified Individual.— For purposes of this section, the term ‘qualified individual’ means any individual— “(1) who has attained age 65 before the close of the taxable year, or “(2) who retired on disability before the close of the taxable year and who, when he retired, was permanently and totally disabled. “(c) Section 37 Amount.— For purposes of subsection (a)— “(1) In general.— An individual’s section 37 amount for the taxable year shall be the applicable initial amount determined under paragraph (2), reduced as provided in paragraph (3) and in subsection (d). “(2) Initial amount— “(A) In general.— Except as provided in subparagraph (B), the initial amount shall be— “(i) $5,000 in the case of a single individual, or a joint return where only one spouse is a qualified individual, “(ii) $7,500 in the case of a joint return where both spouses are qualified individuals, or “(iii) $3,750 in the case of a married individual filing a separate return. “(B) Limitation in case of individuals who have not attained age 65.— “(i) In general.— In the case of a qualified individual who has not attained age 65 before the close of the taxable year, except as provided in clause (ii), the initial amount shall not exceed the disability income for the taxable year. “(ii) Special rules in case op joint return— In the case of a joint return where both spouses are qualified individuals and at least one spouse has not attained age 65 before the close of the taxable year— “(I) if both spouses have not attained age 65 before the close of the taxable year, the initial amount shall not exceed the sum of such spouses’ disability income, or “(II) if one spouse has attained age 65 before the close of the taxable year, the initial amount shall not exceed the sum of $5,000 plus the disability income for the taxable year of the spouse who has not attained age 65 before the close of the taxable year, “(iii) Disability income.— For purposes of this subparagraph, the term ‘disability income’ means the aggregate amount includable in the gross income of the individual for the taxable year under section 72 or 105(a) to the extent such amount constitutes wages (or payments in lieu of wages) for the period during which the individual is absent from work on account of permanent and total disability. “(3) Reduction.— “(A) In general.— The reduction under this paragraph is an amount equal to the sum of the amounts received by the individual (or, in the case of a joint return, by either spouse) as a pension or annuity or as a disability benefit— “(i) which is excluded from gross income and payable under— “(I) title II of the Social Security Act, 42 USC 401. “(II) the Railroad Retirement Act of 1974, or 45 USC 231t. “(III) a law administered by the Veterans’ Administration, or “(ii) which is excluded from gross income under any provision of law not contained in this title. No reduction shall be made under clause (i)(III) for any amount described in section 104(a)(4). 26 USC 104. “(B) Treatment of certain workmen’s compensation benefits.— For purposes of subparagraph (A), any amount treated as a social security benefit under section 86(d)(3) Ante, p. 80. shall be treated as a disability benefit received under title II of the Social Security Act. “(d) Limitations.— “(1) Adjusted gross income limitation.— If the adjusted gross income of the taxpayer exceeds— “(A) $7,500 in the case of a single individual, “(B) $10,000 in the case of a joint return, or “(C) $5,000 in the case of a married individual filing a separate return, the section 37 amount shall be reduced by one-half of the excess of the adjusted gross income over $7,500, $10,000, or $5,000, as the case may be. “(2) Limitation based on amount of tax.— The amount of the credit allowed by this section for the taxable year shall not exceed the amount of the tax imposed by this chapter for such taxable year. “(e) Definitions and special rules.— For purposes of this section— “(1) Married couple must file joint return.— Except in the case of a husband and wife who live apart at all times during the taxable year, if the taxpayer is married at the close of the taxable year, the credit provided by this section shall be allowed only if the taxpayer and his spouse file a joint return for the taxable year. “(2) Marital status.— Marital status shall be determined under section 143. “(3) Permanent and total disability defined.— An individual is permanently and totally disabled if he is unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than 12 months. An individual shall not be considered to be permanently and totally disabled unless he furnishes proof of the existence thereof in such form and manner, and at such times, as the Secretary may require. “(f) Nonresident Alien Ineligible For Credit.— NO credit shall be allowed under this section to any nonresident alien.”

18. 1983

    Pub. L. 98–21 title I § 122(a) · 97 Stat. 65

    Redesignated · 26 U.S.C. § 22(b)

    Pub. L. 98–21 in amending section generally added subsec. (b). Former subsec. (b) redesignated (c)

    Source evidence

    Code amendment note
    Subsec. (b). Pub. L. 98–21 in amending section generally added subsec. (b). Former subsec. (b) redesignated (c).

    Enacted provision · exact public law section
    (a) General Rule.— Section 37 of the Internal Revenue Code of 1954 (relating to credit for the elderly) is amended to read as follows: 26 USC 37. “SEC. 37. CREDIT FOR THE ELDERLY AND THE PERMANENTLY AND TOTALLY DISABLED. “(a) General Rule.— In the case of a qualified individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 15 percent of such individual’s section 37 amount for such taxable year. “(b) Qualified Individual.— For purposes of this section, the term ‘qualified individual’ means any individual— “(1) who has attained age 65 before the close of the taxable year, or “(2) who retired on disability before the close of the taxable year and who, when he retired, was permanently and totally disabled. “(c) Section 37 Amount.— For purposes of subsection (a)— “(1) In general.— An individual’s section 37 amount for the taxable year shall be the applicable initial amount determined under paragraph (2), reduced as provided in paragraph (3) and in subsection (d). “(2) Initial amount— “(A) In general.— Except as provided in subparagraph (B), the initial amount shall be— “(i) $5,000 in the case of a single individual, or a joint return where only one spouse is a qualified individual, “(ii) $7,500 in the case of a joint return where both spouses are qualified individuals, or “(iii) $3,750 in the case of a married individual filing a separate return. “(B) Limitation in case of individuals who have not attained age 65.— “(i) In general.— In the case of a qualified individual who has not attained age 65 before the close of the taxable year, except as provided in clause (ii), the initial amount shall not exceed the disability income for the taxable year. “(ii) Special rules in case op joint return— In the case of a joint return where both spouses are qualified individuals and at least one spouse has not attained age 65 before the close of the taxable year— “(I) if both spouses have not attained age 65 before the close of the taxable year, the initial amount shall not exceed the sum of such spouses’ disability income, or “(II) if one spouse has attained age 65 before the close of the taxable year, the initial amount shall not exceed the sum of $5,000 plus the disability income for the taxable year of the spouse who has not attained age 65 before the close of the taxable year, “(iii) Disability income.— For purposes of this subparagraph, the term ‘disability income’ means the aggregate amount includable in the gross income of the individual for the taxable year under section 72 or 105(a) to the extent such amount constitutes wages (or payments in lieu of wages) for the period during which the individual is absent from work on account of permanent and total disability. “(3) Reduction.— “(A) In general.— The reduction under this paragraph is an amount equal to the sum of the amounts received by the individual (or, in the case of a joint return, by either spouse) as a pension or annuity or as a disability benefit— “(i) which is excluded from gross income and payable under— “(I) title II of the Social Security Act, 42 USC 401. “(II) the Railroad Retirement Act of 1974, or 45 USC 231t. “(III) a law administered by the Veterans’ Administration, or “(ii) which is excluded from gross income under any provision of law not contained in this title. No reduction shall be made under clause (i)(III) for any amount described in section 104(a)(4). 26 USC 104. “(B) Treatment of certain workmen’s compensation benefits.— For purposes of subparagraph (A), any amount treated as a social security benefit under section 86(d)(3) Ante, p. 80. shall be treated as a disability benefit received under title II of the Social Security Act. “(d) Limitations.— “(1) Adjusted gross income limitation.— If the adjusted gross income of the taxpayer exceeds— “(A) $7,500 in the case of a single individual, “(B) $10,000 in the case of a joint return, or “(C) $5,000 in the case of a married individual filing a separate return, the section 37 amount shall be reduced by one-half of the excess of the adjusted gross income over $7,500, $10,000, or $5,000, as the case may be. “(2) Limitation based on amount of tax.— The amount of the credit allowed by this section for the taxable year shall not exceed the amount of the tax imposed by this chapter for such taxable year. “(e) Definitions and special rules.— For purposes of this section— “(1) Married couple must file joint return.— Except in the case of a husband and wife who live apart at all times during the taxable year, if the taxpayer is married at the close of the taxable year, the credit provided by this section shall be allowed only if the taxpayer and his spouse file a joint return for the taxable year. “(2) Marital status.— Marital status shall be determined under section 143. “(3) Permanent and total disability defined.— An individual is permanently and totally disabled if he is unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than 12 months. An individual shall not be considered to be permanently and totally disabled unless he furnishes proof of the existence thereof in such form and manner, and at such times, as the Secretary may require. “(f) Nonresident Alien Ineligible For Credit.— NO credit shall be allowed under this section to any nonresident alien.”

19. 1983

    Pub. L. 98–21 title I § 122(a) · 97 Stat. 65

    1. Changed · 26 U.S.C. § 22(c)

       Pub. L. 98–21 in amending section generally

    2. Redesignated · 26 U.S.C. § 22(c)

       Pub. L. 98–21 in redesignated former subsec. (b) as (c) and, in (c) as so redesignated

    3. Added · 26 U.S.C. § 22(c)

       Pub. L. 98–21 in added par. (2)

    4. Struck · 26 U.S.C. § 22(c)

       Pub. L. 98–21 in struck out former (2), which had provided that the initial amount was $2,500 in the case of a single individual, $2,500 in the case of a joint return where only one spouse was eligible for the credit under subsection (a), $3,750 in the case of a joint return where both spouses were eligible for the credit under subsection (a), or $1,875 in the case of a married individual filing a separate return

    5. Redesignated · 26 U.S.C. § 22(c)

       Pub. L. 98–21 in redesignated existing provisions as par. (3)(A)

    6. Inserted · 26 U.S.C. § 22(c)

       Pub. L. 98–21 in inserted “benefit” after “disability” therein

    7. Struck · 26 U.S.C. § 22(c)

       Pub. L. 98–21 in struck out former subpars. (A) to (C), which had specified sources of amounts received under title II of the Social Security Act, under the Railroad Retirement Act of 1935 or 1937, or otherwise excluded from gross income

    8. Added · 26 U.S.C. § 22(c)

       Pub. L. 98–21 in added cls. (i) and (ii)

    9. Substituted · 26 U.S.C. § 22(c)

       Pub. L. 98–21 in substituted provision that no reduction would be made under cl. (i)(III) for any amount described in section 104(a)(4) for provision that no reduction would be made under former par. (3) for any amount excluded from gross income under section 72 (relating to annuities), 101 (relating to life insurance proceeds), 104 (relating to compensation for injuries or sickness), 105 (relating to amounts received under accident and health plans), 120 (relating to amounts received under qualified group legal services plans), 402 (relating to taxability of beneficiary of employees’ trust), 403 (relating to taxation of employee annuities), or 405 (relating to qualified bond purchase plans)

    10. Redesignated · 26 U.S.C. § 22(c)

        Pub. L. 98–21 in added subpar. (B). Former subsec. (c) redesignated (d)

    Source evidence

    Code amendment note
    Subsec. (c). Pub. L. 98–21 in amending section generally, redesignated former subsec. (b) as (c) and, in (c) as so redesignated, added par. (2) and struck out former (2), which had provided that the initial amount was $2,500 in the case of a single individual, $2,500 in the case of a joint return where only one spouse was eligible for the credit under subsection (a), $3,750 in the case of a joint return where both spouses were eligible for the credit under subsection (a), or $1,875 in the case of a married individual filing a separate return, redesignated existing provisions as par. (3)(A), inserted “benefit” after “disability” therein, struck out former subpars. (A) to (C), which had specified sources of amounts received under title II of the Social Security Act, under the Railroad Retirement Act of 1935 or 1937, or otherwise excluded from gross income, added cls. (i) and (ii), substituted provision that no reduction would be made under cl. (i)(III) for any amount described in section 104(a)(4) for provision that no reduction would be made under former par. (3) for any amount excluded from gross income under section 72 (relating to annuities), 101 (relating to life insurance proceeds), 104 (relating to compensation for injuries or sickness), 105 (relating to amounts received under accident and health plans), 120 (relating to amounts received under qualified group legal services plans), 402 (relating to taxability of beneficiary of employees’ trust), 403 (relating to taxation of employee annuities), or 405 (relating to qualified bond purchase plans), and added subpar. (B). Former subsec. (c) redesignated (d).

    Enacted provision · exact public law section
    (a) General Rule.— Section 37 of the Internal Revenue Code of 1954 (relating to credit for the elderly) is amended to read as follows: 26 USC 37. “SEC. 37. CREDIT FOR THE ELDERLY AND THE PERMANENTLY AND TOTALLY DISABLED. “(a) General Rule.— In the case of a qualified individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 15 percent of such individual’s section 37 amount for such taxable year. “(b) Qualified Individual.— For purposes of this section, the term ‘qualified individual’ means any individual— “(1) who has attained age 65 before the close of the taxable year, or “(2) who retired on disability before the close of the taxable year and who, when he retired, was permanently and totally disabled. “(c) Section 37 Amount.— For purposes of subsection (a)— “(1) In general.— An individual’s section 37 amount for the taxable year shall be the applicable initial amount determined under paragraph (2), reduced as provided in paragraph (3) and in subsection (d). “(2) Initial amount— “(A) In general.— Except as provided in subparagraph (B), the initial amount shall be— “(i) $5,000 in the case of a single individual, or a joint return where only one spouse is a qualified individual, “(ii) $7,500 in the case of a joint return where both spouses are qualified individuals, or “(iii) $3,750 in the case of a married individual filing a separate return. “(B) Limitation in case of individuals who have not attained age 65.— “(i) In general.— In the case of a qualified individual who has not attained age 65 before the close of the taxable year, except as provided in clause (ii), the initial amount shall not exceed the disability income for the taxable year. “(ii) Special rules in case op joint return— In the case of a joint return where both spouses are qualified individuals and at least one spouse has not attained age 65 before the close of the taxable year— “(I) if both spouses have not attained age 65 before the close of the taxable year, the initial amount shall not exceed the sum of such spouses’ disability income, or “(II) if one spouse has attained age 65 before the close of the taxable year, the initial amount shall not exceed the sum of $5,000 plus the disability income for the taxable year of the spouse who has not attained age 65 before the close of the taxable year, “(iii) Disability income.— For purposes of this subparagraph, the term ‘disability income’ means the aggregate amount includable in the gross income of the individual for the taxable year under section 72 or 105(a) to the extent such amount constitutes wages (or payments in lieu of wages) for the period during which the individual is absent from work on account of permanent and total disability. “(3) Reduction.— “(A) In general.— The reduction under this paragraph is an amount equal to the sum of the amounts received by the individual (or, in the case of a joint return, by either spouse) as a pension or annuity or as a disability benefit— “(i) which is excluded from gross income and payable under— “(I) title II of the Social Security Act, 42 USC 401. “(II) the Railroad Retirement Act of 1974, or 45 USC 231t. “(III) a law administered by the Veterans’ Administration, or “(ii) which is excluded from gross income under any provision of law not contained in this title. No reduction shall be made under clause (i)(III) for any amount described in section 104(a)(4). 26 USC 104. “(B) Treatment of certain workmen’s compensation benefits.— For purposes of subparagraph (A), any amount treated as a social security benefit under section 86(d)(3) Ante, p. 80. shall be treated as a disability benefit received under title II of the Social Security Act. “(d) Limitations.— “(1) Adjusted gross income limitation.— If the adjusted gross income of the taxpayer exceeds— “(A) $7,500 in the case of a single individual, “(B) $10,000 in the case of a joint return, or “(C) $5,000 in the case of a married individual filing a separate return, the section 37 amount shall be reduced by one-half of the excess of the adjusted gross income over $7,500, $10,000, or $5,000, as the case may be. “(2) Limitation based on amount of tax.— The amount of the credit allowed by this section for the taxable year shall not exceed the amount of the tax imposed by this chapter for such taxable year. “(e) Definitions and special rules.— For purposes of this section— “(1) Married couple must file joint return.— Except in the case of a husband and wife who live apart at all times during the taxable year, if the taxpayer is married at the close of the taxable year, the credit provided by this section shall be allowed only if the taxpayer and his spouse file a joint return for the taxable year. “(2) Marital status.— Marital status shall be determined under section 143. “(3) Permanent and total disability defined.— An individual is permanently and totally disabled if he is unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than 12 months. An individual shall not be considered to be permanently and totally disabled unless he furnishes proof of the existence thereof in such form and manner, and at such times, as the Secretary may require. “(f) Nonresident Alien Ineligible For Credit.— NO credit shall be allowed under this section to any nonresident alien.”

20. 1983

    Pub. L. 98–21 title I § 122(a) · 97 Stat. 65

    Redesignated · 26 U.S.C. § 22(d)

    Pub. L. 98–21 in amending section generally redesignated former subsec. (c) as (d). Former subsec. (d) redesignated (e)

    Source evidence

    Code amendment note
    Subsec. (d). Pub. L. 98–21 in amending section generally redesignated former subsec. (c) as (d). Former subsec. (d) redesignated (e).

    Enacted provision · exact public law section
    (a) General Rule.— Section 37 of the Internal Revenue Code of 1954 (relating to credit for the elderly) is amended to read as follows: 26 USC 37. “SEC. 37. CREDIT FOR THE ELDERLY AND THE PERMANENTLY AND TOTALLY DISABLED. “(a) General Rule.— In the case of a qualified individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 15 percent of such individual’s section 37 amount for such taxable year. “(b) Qualified Individual.— For purposes of this section, the term ‘qualified individual’ means any individual— “(1) who has attained age 65 before the close of the taxable year, or “(2) who retired on disability before the close of the taxable year and who, when he retired, was permanently and totally disabled. “(c) Section 37 Amount.— For purposes of subsection (a)— “(1) In general.— An individual’s section 37 amount for the taxable year shall be the applicable initial amount determined under paragraph (2), reduced as provided in paragraph (3) and in subsection (d). “(2) Initial amount— “(A) In general.— Except as provided in subparagraph (B), the initial amount shall be— “(i) $5,000 in the case of a single individual, or a joint return where only one spouse is a qualified individual, “(ii) $7,500 in the case of a joint return where both spouses are qualified individuals, or “(iii) $3,750 in the case of a married individual filing a separate return. “(B) Limitation in case of individuals who have not attained age 65.— “(i) In general.— In the case of a qualified individual who has not attained age 65 before the close of the taxable year, except as provided in clause (ii), the initial amount shall not exceed the disability income for the taxable year. “(ii) Special rules in case op joint return— In the case of a joint return where both spouses are qualified individuals and at least one spouse has not attained age 65 before the close of the taxable year— “(I) if both spouses have not attained age 65 before the close of the taxable year, the initial amount shall not exceed the sum of such spouses’ disability income, or “(II) if one spouse has attained age 65 before the close of the taxable year, the initial amount shall not exceed the sum of $5,000 plus the disability income for the taxable year of the spouse who has not attained age 65 before the close of the taxable year, “(iii) Disability income.— For purposes of this subparagraph, the term ‘disability income’ means the aggregate amount includable in the gross income of the individual for the taxable year under section 72 or 105(a) to the extent such amount constitutes wages (or payments in lieu of wages) for the period during which the individual is absent from work on account of permanent and total disability. “(3) Reduction.— “(A) In general.— The reduction under this paragraph is an amount equal to the sum of the amounts received by the individual (or, in the case of a joint return, by either spouse) as a pension or annuity or as a disability benefit— “(i) which is excluded from gross income and payable under— “(I) title II of the Social Security Act, 42 USC 401. “(II) the Railroad Retirement Act of 1974, or 45 USC 231t. “(III) a law administered by the Veterans’ Administration, or “(ii) which is excluded from gross income under any provision of law not contained in this title. No reduction shall be made under clause (i)(III) for any amount described in section 104(a)(4). 26 USC 104. “(B) Treatment of certain workmen’s compensation benefits.— For purposes of subparagraph (A), any amount treated as a social security benefit under section 86(d)(3) Ante, p. 80. shall be treated as a disability benefit received under title II of the Social Security Act. “(d) Limitations.— “(1) Adjusted gross income limitation.— If the adjusted gross income of the taxpayer exceeds— “(A) $7,500 in the case of a single individual, “(B) $10,000 in the case of a joint return, or “(C) $5,000 in the case of a married individual filing a separate return, the section 37 amount shall be reduced by one-half of the excess of the adjusted gross income over $7,500, $10,000, or $5,000, as the case may be. “(2) Limitation based on amount of tax.— The amount of the credit allowed by this section for the taxable year shall not exceed the amount of the tax imposed by this chapter for such taxable year. “(e) Definitions and special rules.— For purposes of this section— “(1) Married couple must file joint return.— Except in the case of a husband and wife who live apart at all times during the taxable year, if the taxpayer is married at the close of the taxable year, the credit provided by this section shall be allowed only if the taxpayer and his spouse file a joint return for the taxable year. “(2) Marital status.— Marital status shall be determined under section 143. “(3) Permanent and total disability defined.— An individual is permanently and totally disabled if he is unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than 12 months. An individual shall not be considered to be permanently and totally disabled unless he furnishes proof of the existence thereof in such form and manner, and at such times, as the Secretary may require. “(f) Nonresident Alien Ineligible For Credit.— NO credit shall be allowed under this section to any nonresident alien.”

21. 1983

    Pub. L. 98–21 title I § 122(a) · 97 Stat. 65

    1. Changed · 26 U.S.C. § 22(e)

       Pub. L. 98–21 in amending section generally

    2. Redesignated · 26 U.S.C. § 22(e)

       Pub. L. 98–21 in redesignated former subsec. (d) as (e)

    3. Struck and inserted · 26 U.S.C. § 22(e)

       Pub. L. 98–21 in struck out provision that “joint return” meant the joint return of a husband and wife made under section 6013 and inserted provisions defining permanent and total disability. Former subsec. (e), which provided for an election of prior law with respect to public retirement system income, was struck out

    Source evidence

    Code amendment note
    Subsec. (e). Pub. L. 98–21 in amending section generally, redesignated former subsec. (d) as (e) and struck out provision that “joint return” meant the joint return of a husband and wife made under section 6013 and inserted provisions defining permanent and total disability. Former subsec. (e), which provided for an election of prior law with respect to public retirement system income, was struck out.

    Enacted provision · exact public law section
    (a) General Rule.— Section 37 of the Internal Revenue Code of 1954 (relating to credit for the elderly) is amended to read as follows: 26 USC 37. “SEC. 37. CREDIT FOR THE ELDERLY AND THE PERMANENTLY AND TOTALLY DISABLED. “(a) General Rule.— In the case of a qualified individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 15 percent of such individual’s section 37 amount for such taxable year. “(b) Qualified Individual.— For purposes of this section, the term ‘qualified individual’ means any individual— “(1) who has attained age 65 before the close of the taxable year, or “(2) who retired on disability before the close of the taxable year and who, when he retired, was permanently and totally disabled. “(c) Section 37 Amount.— For purposes of subsection (a)— “(1) In general.— An individual’s section 37 amount for the taxable year shall be the applicable initial amount determined under paragraph (2), reduced as provided in paragraph (3) and in subsection (d). “(2) Initial amount— “(A) In general.— Except as provided in subparagraph (B), the initial amount shall be— “(i) $5,000 in the case of a single individual, or a joint return where only one spouse is a qualified individual, “(ii) $7,500 in the case of a joint return where both spouses are qualified individuals, or “(iii) $3,750 in the case of a married individual filing a separate return. “(B) Limitation in case of individuals who have not attained age 65.— “(i) In general.— In the case of a qualified individual who has not attained age 65 before the close of the taxable year, except as provided in clause (ii), the initial amount shall not exceed the disability income for the taxable year. “(ii) Special rules in case op joint return— In the case of a joint return where both spouses are qualified individuals and at least one spouse has not attained age 65 before the close of the taxable year— “(I) if both spouses have not attained age 65 before the close of the taxable year, the initial amount shall not exceed the sum of such spouses’ disability income, or “(II) if one spouse has attained age 65 before the close of the taxable year, the initial amount shall not exceed the sum of $5,000 plus the disability income for the taxable year of the spouse who has not attained age 65 before the close of the taxable year, “(iii) Disability income.— For purposes of this subparagraph, the term ‘disability income’ means the aggregate amount includable in the gross income of the individual for the taxable year under section 72 or 105(a) to the extent such amount constitutes wages (or payments in lieu of wages) for the period during which the individual is absent from work on account of permanent and total disability. “(3) Reduction.— “(A) In general.— The reduction under this paragraph is an amount equal to the sum of the amounts received by the individual (or, in the case of a joint return, by either spouse) as a pension or annuity or as a disability benefit— “(i) which is excluded from gross income and payable under— “(I) title II of the Social Security Act, 42 USC 401. “(II) the Railroad Retirement Act of 1974, or 45 USC 231t. “(III) a law administered by the Veterans’ Administration, or “(ii) which is excluded from gross income under any provision of law not contained in this title. No reduction shall be made under clause (i)(III) for any amount described in section 104(a)(4). 26 USC 104. “(B) Treatment of certain workmen’s compensation benefits.— For purposes of subparagraph (A), any amount treated as a social security benefit under section 86(d)(3) Ante, p. 80. shall be treated as a disability benefit received under title II of the Social Security Act. “(d) Limitations.— “(1) Adjusted gross income limitation.— If the adjusted gross income of the taxpayer exceeds— “(A) $7,500 in the case of a single individual, “(B) $10,000 in the case of a joint return, or “(C) $5,000 in the case of a married individual filing a separate return, the section 37 amount shall be reduced by one-half of the excess of the adjusted gross income over $7,500, $10,000, or $5,000, as the case may be. “(2) Limitation based on amount of tax.— The amount of the credit allowed by this section for the taxable year shall not exceed the amount of the tax imposed by this chapter for such taxable year. “(e) Definitions and special rules.— For purposes of this section— “(1) Married couple must file joint return.— Except in the case of a husband and wife who live apart at all times during the taxable year, if the taxpayer is married at the close of the taxable year, the credit provided by this section shall be allowed only if the taxpayer and his spouse file a joint return for the taxable year. “(2) Marital status.— Marital status shall be determined under section 143. “(3) Permanent and total disability defined.— An individual is permanently and totally disabled if he is unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than 12 months. An individual shall not be considered to be permanently and totally disabled unless he furnishes proof of the existence thereof in such form and manner, and at such times, as the Secretary may require. “(f) Nonresident Alien Ineligible For Credit.— NO credit shall be allowed under this section to any nonresident alien.”

22. 1983

    Pub. L. 98–21 title I § 122(a) · 97 Stat. 65

    Changed · 26 U.S.C. § 22(f)

    Pub. L. 98–21 reenacted subsec. (f) without change

    Source evidence

    Code amendment note
    Subsec. (f). Pub. L. 98–21 reenacted subsec. (f) without change.

    Enacted provision · exact public law section
    (a) General Rule.— Section 37 of the Internal Revenue Code of 1954 (relating to credit for the elderly) is amended to read as follows: 26 USC 37. “SEC. 37. CREDIT FOR THE ELDERLY AND THE PERMANENTLY AND TOTALLY DISABLED. “(a) General Rule.— In the case of a qualified individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 15 percent of such individual’s section 37 amount for such taxable year. “(b) Qualified Individual.— For purposes of this section, the term ‘qualified individual’ means any individual— “(1) who has attained age 65 before the close of the taxable year, or “(2) who retired on disability before the close of the taxable year and who, when he retired, was permanently and totally disabled. “(c) Section 37 Amount.— For purposes of subsection (a)— “(1) In general.— An individual’s section 37 amount for the taxable year shall be the applicable initial amount determined under paragraph (2), reduced as provided in paragraph (3) and in subsection (d). “(2) Initial amount— “(A) In general.— Except as provided in subparagraph (B), the initial amount shall be— “(i) $5,000 in the case of a single individual, or a joint return where only one spouse is a qualified individual, “(ii) $7,500 in the case of a joint return where both spouses are qualified individuals, or “(iii) $3,750 in the case of a married individual filing a separate return. “(B) Limitation in case of individuals who have not attained age 65.— “(i) In general.— In the case of a qualified individual who has not attained age 65 before the close of the taxable year, except as provided in clause (ii), the initial amount shall not exceed the disability income for the taxable year. “(ii) Special rules in case op joint return— In the case of a joint return where both spouses are qualified individuals and at least one spouse has not attained age 65 before the close of the taxable year— “(I) if both spouses have not attained age 65 before the close of the taxable year, the initial amount shall not exceed the sum of such spouses’ disability income, or “(II) if one spouse has attained age 65 before the close of the taxable year, the initial amount shall not exceed the sum of $5,000 plus the disability income for the taxable year of the spouse who has not attained age 65 before the close of the taxable year, “(iii) Disability income.— For purposes of this subparagraph, the term ‘disability income’ means the aggregate amount includable in the gross income of the individual for the taxable year under section 72 or 105(a) to the extent such amount constitutes wages (or payments in lieu of wages) for the period during which the individual is absent from work on account of permanent and total disability. “(3) Reduction.— “(A) In general.— The reduction under this paragraph is an amount equal to the sum of the amounts received by the individual (or, in the case of a joint return, by either spouse) as a pension or annuity or as a disability benefit— “(i) which is excluded from gross income and payable under— “(I) title II of the Social Security Act, 42 USC 401. “(II) the Railroad Retirement Act of 1974, or 45 USC 231t. “(III) a law administered by the Veterans’ Administration, or “(ii) which is excluded from gross income under any provision of law not contained in this title. No reduction shall be made under clause (i)(III) for any amount described in section 104(a)(4). 26 USC 104. “(B) Treatment of certain workmen’s compensation benefits.— For purposes of subparagraph (A), any amount treated as a social security benefit under section 86(d)(3) Ante, p. 80. shall be treated as a disability benefit received under title II of the Social Security Act. “(d) Limitations.— “(1) Adjusted gross income limitation.— If the adjusted gross income of the taxpayer exceeds— “(A) $7,500 in the case of a single individual, “(B) $10,000 in the case of a joint return, or “(C) $5,000 in the case of a married individual filing a separate return, the section 37 amount shall be reduced by one-half of the excess of the adjusted gross income over $7,500, $10,000, or $5,000, as the case may be. “(2) Limitation based on amount of tax.— The amount of the credit allowed by this section for the taxable year shall not exceed the amount of the tax imposed by this chapter for such taxable year. “(e) Definitions and special rules.— For purposes of this section— “(1) Married couple must file joint return.— Except in the case of a husband and wife who live apart at all times during the taxable year, if the taxpayer is married at the close of the taxable year, the credit provided by this section shall be allowed only if the taxpayer and his spouse file a joint return for the taxable year. “(2) Marital status.— Marital status shall be determined under section 143. “(3) Permanent and total disability defined.— An individual is permanently and totally disabled if he is unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than 12 months. An individual shall not be considered to be permanently and totally disabled unless he furnishes proof of the existence thereof in such form and manner, and at such times, as the Secretary may require. “(f) Nonresident Alien Ineligible For Credit.— NO credit shall be allowed under this section to any nonresident alien.”

23. 1984

    Tax Reform Act of 1984

    Pub. L. 98–369 § 471(c) · 98 Stat. 494

    Changed · 26 U.S.C. § 22

    Pub. L. 98–369, § 471(c), renumbered section 37 of this title as this section

    Source evidence

    Code amendment note
    Pub. L. 98–369, § 471(c), renumbered section 37 of this title as this section.

    Enacted provision · exact public law section
    (c) Sections Moved to Appropriate Place in Part IV.— (1) Designation.— The following sections of such part IV are henceforth to be designated in accordance with the following table: Old section number: New section number: New subpart designation:  44A  21 A  37  22 A  44C  23 A  41  24 A  33  27 B  44H  28 B  44D  29 B  44F  30 B  31  31 C  43  32 C  32  33 C  39  34 C  45  35 C  44E  40 D  44G  41 D (2) Placed in appropriate subparts.— Each section for which paragraph (1) provides a new section number is hereby moved to the appropriate place in the appropriate subpart of such part IV.

24. 1984

    Tax Reform Act of 1984

    Pub. L. 98–369 § 474(d)(1) · 98 Stat. 494

    Substituted · 26 U.S.C. § 22(a)

    Pub. L. 98–369, § 474(d)(1), substituted “section 22 amount” for “section 37 amount”

    Source evidence

    Code amendment note
    Subsec. (a). Pub. L. 98–369, § 474(d)(1), substituted “section 22 amount” for “section 37 amount”.

    Enacted provision · exact public law section
    (1) by striking out “Section 37 amount” each place it appears in the text and inserting in lieu thereof “section 22 amount”,

25. 1984

    Tax Reform Act of 1984

    Pub. L. 98–369 § 474(d)(2) · 98 Stat. 494

    Substituted · 26 U.S.C. § 22(c)

    Pub. L. 98–369, § 474(d)(2), substituted “Section 22 amount” for “Section 37 amount” in heading

    Source evidence

    Code amendment note
    Subsec. (c). Pub. L. 98–369, § 474(d)(2), substituted “Section 22 amount” for “Section 37 amount” in heading.

    Enacted provision · exact public law section
    (2) by striking out the heading of subsection (c) and inserting in lieu thereof “(c) Section 22 Amount.—”, and

26. 1984

    Tax Reform Act of 1984

    Pub. L. 98–369 § 474(d)(1) · 98 Stat. 494

    Substituted · 26 U.S.C. § 22(c)(1)

    Pub. L. 98–369, § 474(d)(1), substituted “section 22 amount” for “section 37 amount”

    Source evidence

    Code amendment note
    Subsec. (c)(1). Pub. L. 98–369, § 474(d)(1), substituted “section 22 amount” for “section 37 amount”.

    Enacted provision · exact public law section
    (1) by striking out “Section 37 amount” each place it appears in the text and inserting in lieu thereof “section 22 amount”,

27. 1984

    Tax Reform Act of 1984

    Pub. L. 98–369 § 474(d)(3) · 98 Stat. 494

    1. Amended · 26 U.S.C. § 22(d)

       Pub. L. 98–369, § 474(d)(3), amended subsec. (d) generally

    2. Struck · 26 U.S.C. § 22(d)

       Pub. L. 98–369, § 474(d)(3), striking out heading “Limitations” and designation “(1)” before “Adjusted gross income limitation” thereby making existing par. (1) the entire subsec. (d)

    3. Redesignated · 26 U.S.C. § 22(d)

       Pub. L. 98–369, § 474(d)(3), redesignating existing subpars. (A), (B), and (C) as pars. (1), (2), and (3), respectively

    4. Struck · 26 U.S.C. § 22(d)

       Pub. L. 98–369, § 474(d)(3), striking out provisions, formerly comprising par. (2), which had limited the amount of the credit allowed by this section for the taxable year to the amount of the tax imposed by this chapter for such taxable year

    Source evidence

    Code amendment note
    Subsec. (d). Pub. L. 98–369, § 474(d)(3), amended subsec. (d) generally, striking out heading “Limitations” and designation “(1)” before “Adjusted gross income limitation” thereby making existing par. (1) the entire subsec. (d), redesignating existing subpars. (A), (B), and (C) as pars. (1), (2), and (3), respectively, and striking out provisions, formerly comprising par. (2), which had limited the amount of the credit allowed by this section for the taxable year to the amount of the tax imposed by this chapter for such taxable year.

    Enacted provision · exact public law section
    (3) by amending subsection (d) to read as follows: “(d) Adjusted Gross Income Limitation.— If the adjusted gross income of the taxpayer exceeds— “(1) $7,500 in the case of a single individual, “(2) $10,000 in the case of a joint return, or “(3) $5,000 in the case of a married individual filing a separate return, the section 22 amount shall be reduced by one-half of the excess of the adjusted gross income over $7,500, $10,000, or $5,000, as the case may be.”

28. 1986

    Tax Reform Act of 1986

    Pub. L. 99–514 title XIII § 1301(j)(8) · 100 Stat. 2085

    Substituted · 26 U.S.C. § 22(e)(2)

    Pub. L. 99–514 substituted “section 7703” for “section 143”

    Source evidence

    Code amendment note
    Subsec. (e)(2). Pub. L. 99–514 substituted “section 7703” for “section 143”.

    Enacted provision · exact public law section
    (8) Sections 22(e)(2), 32(c) and (d), 86(c)(3), 152(a)(9), 153(5), 194(b)(1), 1398(d)(2), 3402(f), and 6362(f)(5) are each amended by striking out “section 143” each place it appears and inserting in lieu thereof “section 7703”.

    Effective date note
    Amendment by Pub. L. 99–514 applicable to bonds issued after Aug. 15, 1986, except as otherwise provided, see sections 1311 to 1318 of Pub. L. 99–514, set out as an Effective Date; Transitional Rules note under section 141 of this title.

29. 2018

    Energy and Water Development and Related Agencies Appropriations Act, 2018

    Pub. L. 115–141 div. U title IV § 401(a)(2)(A) · 132 Stat. 348

    Substituted · 26 U.S.C. § 22(c)(3)(A)(i)(III)

    Pub. L. 115–141 substituted “Department of Veterans Affairs” for “Veterans’ Administration”

    Source evidence

    Code amendment note
    Subsec. (c)(3)(A)(i)(III). Pub. L. 115–141 substituted “Department of Veterans Affairs” for “Veterans’ Administration”.

    Enacted provision · exact public law section
    Sec. 401. The Nuclear Regulatory Commission shall comply with the July 5, 2011, version of Chapter VI of its Internal Commission Procedures when responding to Congressional requests for information.

50 of 54 references resolved to an enrolled provision · 2 partial · 2 unresolved