# 26 U.S.C. § 68: Overall limitation on itemized deductions

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s68>. Cite pinpoints as 26 U.S.C. § 68(a)(1).

## § 68(a) In general

In the case of an individual, the amount of the itemized deductions otherwise allowable for the taxable year (determined without regard to this section) shall be reduced by 2⁄37 of the lesser of—

**§ 68(a)(1)** such amount of itemized deductions, or

**§ 68(a)(2)** so much of the taxable income of the taxpayer for the taxable year (determined without regard to this section and increased by such amount of itemized deductions) as exceeds the dollar amount at which the 37 percent rate bracket under section 1 begins with respect to the taxpayer.

## § 68(b) Coordination with other limitations

This section shall be applied after the application of any other limitation on the allowance of any itemized deduction.

## Connections

Cites: § 1 Tax imposed

Cited by: § 1 Tax imposed; § 151 Allowance of deductions for personal exemptions; § 164 Taxes; § 199A Qualified business income; § 642 Special rules for credits and deductions

## Amendments

- 1990-11-05: [Pub. L. 101-508](/26/act/101-508.md), 104 Stat. 1388
- 1993-08-10: [Pub. L. 103-66](/26/act/103-66.md), 107 Stat. 459
- 1998-10-21: [Pub. L. 105-277](/26/act/105-277.md), 112 Stat. 2681
- 2001-06-07: [Pub. L. 107-16](/26/act/107-16.md), 115 Stat. 44
- 2013-01-02: [Pub. L. 112-240](/26/act/112-240.md), 126 Stat. 2316
- 2017-12-22: [Pub. L. 115-97](/26/act/115-97.md), 131 Stat. 2061
- 2018-03-23: [Pub. L. 115-141](/26/act/115-141.md), 132 Stat. 1186
- 2025-07-04: [Pub. L. 119-21](/26/act/119-21.md), 139 Stat. 164