26 USC § 222 - Repealed. Pub. L. 116–260, div. EE, title I, § 104(b)(1), Dec. 27, 2020, 134 Stat. 3041]
---
identifier: "/us/usc/t26/s222"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 222 - Repealed. Pub. L. 116–260, div. EE, title I, § 104(b)(1), Dec. 27, 2020, 134 Stat. 3041]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "222"
section_name: "Repealed. Pub. L. 116–260, div. EE, title I, § 104(b)(1), Dec. 27, 2020, 134 Stat. 3041]"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "B"
subchapter_name: "Computation of Taxable Income"
part_number: "VII"
part_name: "ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 222. Repealed. Pub. L. 116–260, div. EE, title I, § 104(b)(1), Dec. 27, 2020, 134 Stat. 3041]
Section, added , , ; amended , , ; , (b), , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , , related to a deduction for qualified tuition and related expenses.
A prior section 222 was renumbered .
Another prior section 222, added , , ; amended , , , related to deduction of adoption expenses, prior to repeal by , §§ 135(a), 151(a), , , 2121, applicable to taxable years beginning after .
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal of section applicable to taxable years beginning after , see , set out as an Effective Date of 2020 Amendment note under .