Amended 1964, 1966, 1969, 1978, 1981, 1983, 1984, 1986, 1988, 1992, 1996, 1997, 2002
- 2002 Pub. L. 107-134 Pub. L. 107–134 renumbered section 139 of this title as this section.
- 1997 Pub. L. 105-33 Pub. L. 105–33 renumbered section 138 of this title as this section.
- 1996 Pub. L. 104-188 Pub. L. 104–188 renumbered section 137 of this title as this section.
- 1992 Pub. L. 102-486 Pub. L. 102–486 renumbered section 136 of this title as this section.
- 1988 Pub. L. 100-647 Pub. L. 100–647 renumbered section 135 of this title as this section.
- 1986 Pub. L. 99-514 Pub. L. 99–514 renumbered section 134 of this title as this section.
- 1984 Pub. L. 98-369 Pub. L. 98–369, §§ 531(a)(1), 543(a), successively renumbered sections 132 and 133 of this title as this section.
- 1983 Pub. L. 97-473 Pub. L. 97–473 successively renumbered sections 130 and 131 of this title as this section.
- 1981 Pub. L. 97-34 Pub. L. 97–34 successively renumbered sections 128 and 129 of this title as this section.
- 1978 Pub. L. 95-600 Pub. L. 95–600 successively renumbered sections 125, 126, and 127 of this title as this section.
- 1978 Pub. L. 95-618 Pub. L. 95–618 renumbered section 124 of this title as this section.
- 1969 Pub. L. 91-172 Pub. L. 91–172 renumbered section 123 of this title as this section.
- 1966 Pub. L. 89-365 Pub. L. 89–365 renumbered section 122 of this title as this section.
- 1964 Pub. L. 88-272 Pub. L. 88–272 renumbered section 121 of this title as this section.
(a) For exemption of—
Amended 1956, 1957, 1958, 1976, 1980, 1984, 1991, 2018
- 2018 Pub. L. 115-141 Pub. L. 115–141, § 401(b)(11), redesignated pars. (4) to (6) as (3) to (5), respectively.
- 1991 Pub. L. 102-83 Pub. L. 102–83 substituted “1562(a)–(c)” for “562(a)–(c)”.
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 2661(o)(2), struck out par. (6) relating to railroad retirement annuities and pensions, struck out par. (7) relating to railroad unemployment benefits, and redesignated par. (8) as (6).
- 1980 Pub. L. 96-589 Pub. L. 96–589 redesignated pars. (2) to (9) as (1) to (8), respectively. Former par. (1), relating to section 1079 of title 11 for adjustments of indebtedness under wage earners’ plans, was struck out.
- 1980 Pub. L. 96-222 Pub. L. 96–222 substituted “benefits which are not includible in gross income under section 85,” for “benefits, see”.
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1901(a)(21), struck out pars. (4), (5), (6), (9), (10), (11), (12), (13), and (17) relating to: benefits under World War Adjustment Compensation Act; benefits under World War Veteran’s Act 1924; dividends and interest derived from certain preferred stock by Reconstruction Finance Corporation; income derived from Ogdensburg bridge; income derived from Owensburg bridge and ferries; income from Saint Clair River bridge and ferries; leave compensation payments under section 6 of Armed Forces Leave Act of 1946; mustering-out payments under Mustering-Out Payment Act of 1944; and gain derived from sale or other disposition of Treasury Bills issued after June 17, 1930, under the Second Liberty Bond Act, respectively, renumbered pars. (7), (8), (14), (15), (16), and (18) as pars. (5), (6), (7), (8), (9), and (4), respectively, struck out references to Statutes at Large, and updated cross references to the United States Code.
- 1958 Pub. L. 85-857 Pub. L. 85–857 substituted “section 3101 of title 38, United States Code” for “section 1001 of the Veterans’ Benefits Act of 1957”.
- 1957 Pub. L. 85-56 Pub. L. 85–56 substituted provisions relating to benefits under laws administered by Veterans’ Administration, for provisions which related to dependency and indemnity compensation.
- 1956 Act Aug. 1, 1956, added par. (18) relating to dependency and indemnity compensation.
(1) Allowances and expenditures to meet losses sustained by persons serving the United States abroad, due to appreciation of foreign currencies, see section 5943 of title 5, United States Code.
(2) Benefits under laws administered by the Department of Veterans Affairs, see section 5301 of title 38, United States Code.
Amended 2018
- 2018 Pub. L. 115-141 Pub. L. 115–141, § 401(b)(11), redesignated par. (3) as (2) and struck out former par. (2) which read as follows: “Amounts credited to the Maritime Administration under section 9(b)(6) of the Merchant Ship Sales Act of 1946, see section 9(c)(1) of that Act (50 U.S.C. App. 1742).”
(3) Earnings of ship contractors deposited in special reserve funds, see section 53507 of title 46, United States Code.
Amended 1991, 2018
- 2018 Pub. L. 115-141 Pub. L. 115–141, § 401(b)(11), redesignated par. (4) as (3). Former par. (3) redesignated (2).
- 2018 Pub. L. 115-141 Pub. L. 115–141, § 401(a)(2)(A), substituted “Department of Veterans Affairs” for “Veterans’ Administration”.
- 1991 Pub. L. 102-40 Pub. L. 102–40 substituted “5301” for “3101”.
(4) Income derived from Federal Reserve banks, including capital stock and surplus, see section 7 of the Federal Reserve Act (12 U.S.C. 531).
Amended 2006, 2018
- 2018 Pub. L. 115-141 Pub. L. 115–141, § 401(b)(11), redesignated pars. (4) to (6) as (3) to (5), respectively.
- 2006 Pub. L. 109-304 Pub. L. 109–304 substituted “section 53507 of title 46, United States Code” for “section 607(d) of the Merchant Marine Act, 1936 (46 U.S.C. 1177)”.
(5) Special pensions of persons on Army and Navy medal of honor roll, see 38 U.S.C. 1562(a)–(c).
Amended 2018
- 2018 Pub. L. 115-141 Pub. L. 115–141, § 401(b)(11), redesignated pars. (4) to (6) as (3) to (5), respectively.
(b) For extension of military income tax-exemption benefits to commissioned officers of Public Health Service in certain circumstances, see section 212 of the Public Health Service Act (42 U.S.C. 213).
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1901(a)(21), struck out “58 Stat. 689;” after “Health Service Act”.