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26 U.S.C. § 225 — Qualified overtime compensation
Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** There shall be allowed as a deduction an amount equal to the qualified overtime compensation received during the taxable year and included on statements furnished to the individual pursuant to section 6041(d)(4) or 6051(a)(19).
**(b) Limitation**
(1) **In general** — The amount allowed as a deduction under this section for any taxable year shall not exceed $12,500 ($25,000 in the case of a joint return).
(2) **Limitation based on adjusted gross income**
(A) *In general* — The amount allowable as a deduction under subsection (a) (after application of paragraph (1)) shall be reduced (but not below zero) by $100 for each $1,000 by which the taxpayer’s modified adjusted gross income exceeds $150,000 ($300,000 in the case of a joint return).
(B) *Modified adjusted gross income* — For purposes of this paragraph, the term “modified adjusted gross income” means the adjusted gross income of the taxpayer for the taxable year increased by any amount excluded from gross income under section 911, 931, or 933.
**(c) Qualified overtime compensation**
(1) **In general** — For purposes of this section, the term “qualified overtime compensation” means overtime compensation paid to an individual required under section 7 of the Fair Labor Standards Act of 1938 that is in excess of the regular rate (as used in such section) at which such individual is employed.
(2) **Exclusions** — Such term shall not include any qualified tip (as defined in section 224(d)).
**(d) Social security number required**
(1) **In general** — No deduction shall be allowed under this section unless the taxpayer includes on the return of tax for the taxable year such individual’s social security number.
(2) **Social security number defined** — For purposes of paragraph (1), the term
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Stable record: federal_law:legal_authorities:record_usc_febada12cae92c8f794798c8
Source file: Laws/federal/codes/united-states-code/title-26/section-225-qualified-overtime-compensation--9a9dfb1995.md
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Passage SHA-256: 92447c5622901dc1da7d2eecc2773fa20c0f8fd0a34a420d94b3543081711e1e
Source location: Title 26, Chapter 1, § 225; chapter-001-normal-taxes-and-surtaxes.md
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**(a) In general** There shall be allowed as a deduction an amount equal to the qualified overtime compensation received during the taxable year and included on statements furnished to the individual pursuant to section 6041(d)(4) or 6051(a)(19).
**(b) Limitation**
(1) **In general** — The amount allowed as a deduction under this section for any taxable year shall not exceed $12,500 ($25,000 in the case of a joint return).
(2) **Limitation based on adjusted gross income**
(A) *In general* — The amount allowable as a deduction under subsection (a) (after application of paragraph (1)) shall be reduced (but not below zero) by $100 for each $1,000 by which the taxpayer’s modified adjusted gross income exceeds $150,000 ($300,000 in the case of a joint return).
(B) *Modified adjusted gross income* — For purposes of this paragraph, the term “modified adjusted gross income” means the adjusted gross income of the taxpayer for the taxable year increased by any amount excluded from gross income under section 911, 931, or 933.
**(c) Qualified overtime compensation**
(1) **In general** — For purposes of this section, the term “qualified overtime compensation” means overtime compensation paid to an individual required under section 7 of the Fair Labor Standards Act of 1938 that is in excess of the regular rate (as used in such section) at which such individual is employed.
(2) **Exclusions** — Such term shall not include any qualified tip (as defined in section 224(d)).
**(d) Social security number required**
(1) **In general** — No deduction shall be allowed under this section unless the taxpayer includes on the return of tax for the taxable year such individual’s social security number.
(2) **Social security number defined** — For purposes of paragraph (1), the term “social security number” shall have the meaning given such term in section 24(h)(7).
**(e) Married individuals** If the taxpayer is a married individual (within the meaning of section 7703), this section shall apply only if the taxpayer and the taxpayer’s spouse file a joint return for the taxable year.
**(f) Regulations** The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section, including regulations or other guidance to prevent abuse of the deduction allowed by this section.
**(g) Termination** No deduction shall be allowed under this section for any taxable year beginning after December 31, 2028.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** Except as provided in subsection (b), for purposes of this subtitle, the term “taxable income” means gross income minus the deductions allowed by this chapter (other than the standard deduction).
**(b) Individuals who do not itemize their deductions** In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term “taxable income” means adjusted gross income, minus—
(1) the standard deduction,
(2) the deduction for personal exemptions provided in section 151,
(3) any deduction provided in section 199A,
(4) the deduction provided in section 170(p),
(5) the deduction provided in section 224,
(6) the deduction provided in section 225 and 11 So in original. Probably should be preceded by a comma.
(7) so much of the deduction allowed by section 163(a) as is attributable to the exception under section 163(h)(4)(A).
**(c) Standard deduction** For purposes of this subtitle—
(1) **In general** — Except as otherwise provided in this subsection, the term “standard deduction” means the sum of—
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) **Basic standard deduction** — For purposes of paragraph (1), the basic standard deduction is—
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of—
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) **Additional standard deduction for aged and blind** — For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subse
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 63
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Federal law — U.S. Code and appendices · legal_authorities
For deductions in respect of a decedent, see section 691.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 226
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Employees engaged in interstate commerce; additional applicability to employees pursuant to subsequent amendatory provisions**
(1) Except as otherwise provided in this section, no employer shall employ any of his employees who in any workweek is engaged in commerce or in the production of goods for commerce, or is employed in an enterprise engaged in commerce or in the production of goods for commerce, for a workweek longer than forty hours unless such employee receives compensation for his employment in excess of the hours above specified at a rate not less than one and one-half times the regular rate at which he is employed.
(2) No employer shall employ any of his employees who in any workweek is engaged in commerce or in the production of goods for commerce, or is employed in an enterprise engaged in commerce or in the production of goods for commerce, and who in such workweek is brought within the purview of this subsection by the amendments made to this chapter by the Fair Labor Standards Amendments of 1966—
(A) for a workweek longer than forty-four hours during the first year from the effective date of the Fair Labor Standards Amendments of 1966,
(B) for a workweek longer than forty-two hours during the second year from such date, or
(C) for a workweek longer than forty hours after the expiration of the second year from such date,
unless such employee receives compensation for his employment in excess of the hours above specified at a rate not less than one and one-half times the regular rate at which he is employed.
**(b) Employment pursuant to collective bargaining agreement; employment by independently owned and controlled local enterprise engaged in distribution of petroleum products** No employer shall be deemed to have violated subsection
Source: Supplied U.S. Code snapshot — release unconfirmed · 29 U.S.C. § 207
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