# Pub. L. 119-111: changes to the Internal Revenue Code

2026-09-18, 140 Stat. 1049. Source: <https://www.govinfo.gov/link/plaw/119/public/111>.

## Legislative history

- Bill: [H.R. 5334](https://www.congress.gov/bill/119th-congress/house-bill/5334)
- House report: [H. Rept. 119-600](https://www.govinfo.gov/content/pkg/CRPT-119hrpt600/html/CRPT-119hrpt600.htm)

## § 62: Adjusted gross income defined

- § 62(a)(2)(D): Pub. L. 119–111, § 1(b), substituted “Certain expenses of early childhood, elementary, and secondary school teachers” for “Certain expenses of elementary and secondary school teachers” in heading.
- § 62(d)(1)(A): Pub. L. 119–111, § 1(a)(1), substituted “an early childhood or kindergarten through grade 12 teacher” for “a kindergarten through grade 12 teacher”.
- § 62(d)(1)(B): Pub. L. 119–111, § 1(a)(2), amended subpar. (B) generally. Prior to amendment, text read as follows: “The term ‘school’ means any school which provides elementary education or secondary education (kindergarten through grade 12), as determined under State law.”