### Question
How does Income Taxes define jury pay?


### Answer
Under *26 U.S.C. § 62*, **jury pay** is defined as:

> any payment received by the individual for the discharge of jury duty

#### Citation:
  - *26 U.S.C. § 62*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART I-DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.**

