Items Specifically Excluded from Gross Income
101Certain death benefits102Gifts and inheritances103Interest on State and local bonds103ARepealed. Pub. L. 99–514, title XIII, § 1301(j)(1), Oct. 22, 1986, 100 Stat. 2657]Repealed104Compensation for injuries or sickness105Amounts received under accident and health plans106Contributions by employer to accident and health plans107Rental value of parsonages108Income from discharge of indebtedness109Improvements by lessee on lessor’s property110Qualified lessee construction allowances for short-term leases111Recovery of tax benefit items112Certain combat zone compensation of members of the Armed Forces113Repealed. Pub. L. 101–508, title XI, § 11801(a)(7), Nov. 5, 1990, 104 Stat. 1388–520]Repealed114Repealed. Pub. L. 108–357, title I, § 101(a), Oct. 22, 2004, 118 Stat. 1423]Repealed115Income of States, municipalities, etc.116Repealed. Pub. L. 99–514, title VI, § 612(a), Oct. 22, 1986, 100 Stat. 2250]Repealed117Qualified scholarships118Contributions to the capital of a corporation119Meals or lodging furnished for the convenience of the employer120Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(19)(A), Dec. 19, 2014, 128 Stat. 4039]Repealed121Exclusion of gain from sale of principal residence122Certain reduced uniformed services retirement pay123Amounts received under insurance contracts for certain living expenses124Repealed. Pub. L. 101–508, title XI, § 11801(a)(9), Nov. 5, 1990, 104 Stat. 1388–520]Repealed125Cafeteria plans126Certain cost-sharing payments127Educational assistance programs128Employer contributions to Trump accounts129Dependent care assistance programs130Certain personal injury liability assignments131Certain foster care payments132Certain fringe benefits133Repealed. Pub. L. 104–188, title I, § 1602(a), Aug. 20, 1996, 110 Stat. 1833]Repealed134Certain military benefits135Income from United States savings bonds used to pay higher education tuition and fees136Energy conservation subsidies provided by public utilities137Adoption assistance programs138Medicare Advantage MSA139Disaster relief payments139AFederal subsidies for prescription drug plans139BBenefits provided to volunteer firefighters and emergency medical responders139CCertain disability-related first responder retirement payments139DIndian health care benefits139EIndian general welfare benefits139FCertain amounts received by wrongfully incarcerated individuals139GAssignments to Alaska Native Settlement Trusts139HInterest received in action to recover property seized by the Internal Revenue Service based on structuring transaction139IContinuation coverage premium assistance139JCertain contributions to Trump accounts139KScholarships for qualified elementary or secondary education expenses of eligible students139LInterest on loans secured by rural or agricultural real property140Cross references to other Acts