### Question
What does modified adjusted gross income mean?


### Answer
**Modified adjusted gross income** has the following meaning in *26 U.S.C. § 24*:

> adjusted gross income increased by any amount excluded from gross income under section 911, 931, or 933

#### Citation:
  - *26 U.S.C. § 24*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart A-Nonrefundable Personal Credits**

