# Pub. L. 116-92: changes to the Internal Revenue Code

2019-12-20, 133 Stat. 1609. Source: <https://www.govinfo.gov/link/plaw/116/public/92>.

## Legislative history

- Bill: [S. 1790](https://www.congress.gov/bill/116th-congress/senate-bill/1790)
- House report: [H. Rept. 116-120](https://www.govinfo.gov/content/pkg/CRPT-116hrpt120/html/CRPT-116hrpt120.htm)
- Senate report: [S. Rept. 116-48](https://www.govinfo.gov/content/pkg/CRPT-116srpt48/html/CRPT-116srpt48.htm)
- Conference report: [H. Rept. 116-333](https://www.govinfo.gov/content/pkg/CRPT-116hrpt333/html/CRPT-116hrpt333.htm)

## § 62: Adjusted gross income defined

- § 62(e)(2): Pub. L. 116–92 substituted “207, or 208” for “or 207”.