Overall limitation on itemized deductions

FederalStatutes

Ask Donna

How this section applies to your facts.

Title 26—INTERNAL REVENUE CODE > Subtitle A—Income Taxes > CHAPTER 1—NORMAL TAXES AND SURTAXES > Subchapter B—Computation of Taxable Income > PART I—DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.

This text was captured on Sep 16, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

such amount of itemized deductions, or

(Added Pub. L. 101–508, title XI, § 11103(a) , Nov. 5, 1990 , 104 Stat. 1388–406 ; amended Pub. L. 103–66, title XIII , §§ 13201(b)(3)(E), 13204, Aug. 10, 1993 , 107 Stat. 459 , 462; Pub. L. 105–277, div. J, title IV, § 4004(b)(2) , Oct. 21, 1998 , 112 Stat. 2681–911 ; Pub. L. 107–16, title I, § 103(a) , June 7, 2001 , 115 Stat. 44 ; Pub. L. 112–240, title I, § 101(b)(2)(A) , Jan. 2, 2013 , 126 Stat. 2316 ; Pub. L. 115–97, title I , §§ 11002(d)(2), 11046(a), Dec. 22, 2017 , 131 Stat. 2061 , 2088; Pub. L. 115–141, div. U, title IV, § 401(a)(33) , Mar. 23, 2018 , 132 Stat. 1186 ; Pub. L. 119–21, title VII, § 70111(a) , July 4, 2025 , 139 Stat. 164 .)

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.