26 USC § 3502 - Nondeductibility of taxes in computing taxable income

---
identifier: "/us/usc/t26/s3502"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 3502 - Nondeductibility of taxes in computing taxable income"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "3502"
section_name: "Nondeductibility of taxes in computing taxable income"
chapter_number: 25
chapter_name: "GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 471; Pub. L. 97–248, title III, §§ 305(b), 308(a), Sept. 3, 1982, 96 Stat. 588, 591; Pub. L. 98–67, title I, § 102(a), Aug. 5, 1983, 97 Stat. 369.)"
---


# § 3502. Nondeductibility of taxes in computing taxable income

**(a)** The taxes imposed by section 3101 of chapter 21, and by sections 3201 and 3211 of chapter 22 shall not be allowed as a deduction to the taxpayer in computing taxable income under subtitle A.

**(b)** The tax deducted and withheld under chapter 24 shall not be allowed as a deduction either to the employer or to the recipient of the income in computing taxable income under subtitle A.

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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 471; Pub. L. 97–248, title III, §§ 305(b), 308(a), Sept. 3, 1982, 96 Stat. 588, 591; Pub. L. 98–67, title I, § 102(a), Aug. 5, 1983, 97 Stat. 369.)

## Editorial Notes

### Amendments

1983—Subsecs. (b), (c).  repealed amendments made by . See 1982 Amendment note below.

1982—Subsecs. (b), (c).  provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after , subsec. (b) is amended and a new subsec. (c) is added. Section 102(a), (b) of , , , repealed subtitle A (§§ 301–308) of title III of  as of the close of , and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted.