Section, addedPub. L. 94–455, title XXI, § 2134(a),Oct. 4, 1976,90 Stat. 1926; amendedPub. L. 97–34, title VIII, § 802(a),Aug. 13, 1981,95 Stat. 349;Pub. L. 97–448, title I, § 108(a),Jan. 12, 1983,96 Stat. 2391;Pub. L. 98–612, § 1(a), (b)(3)(A),Oct. 31, 1984,98 Stat. 3180, 3181;Pub. L. 99–514, title XI, §§ 1114(b)(3), 1151(c)(3), (g)(1), 1162(b),Oct. 22, 1986,100 Stat. 2450, 2503, 2506, 2510;Pub. L. 100–647, title I, § 1011B(a)(31)(B), title IV, § 4002(a), (b)(1),Nov. 10, 1988,102 Stat. 3488, 3643;Pub. L. 101–140, title II, § 203(a)(1), (2),Nov. 8, 1989,103 Stat. 830;Pub. L. 101–239, title VII, § 7102(a)(1),Dec. 19, 1989,103 Stat. 2305;Pub. L. 101–508, title XI, § 11404(a),Nov. 5, 1990,104 Stat. 1388–473;Pub. L. 102–227, title I, § 104(a)(1),Dec. 11, 1991,105 Stat. 1687;Pub. L. 108–311, title II, § 207(10),Oct. 4, 2004,118 Stat. 1177, related to amounts received under qualified group legal services plans.

A prior section 120, act Aug. 16, 1954, ch. 736,68A Stat. 39, related to statutory subsistence allowance received by police, prior to repeal byPub. L. 85–866, title I, § 3(a), (c),Sept. 2, 1958,72 Stat. 1607, effective with respect to taxable years ending afterSept. 30, 1958, but only with respect to amounts received as a statutory subsistence allowance for any day afterSept. 30, 1958.

Repeal effectiveDec. 19, 2014, subject to a savings provision, seesection 221(b) of Pub. L. 113–295, set out as an Effective Date of 2014 Amendment note undersection 1 of this title.