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


### Answer
**Modified adjusted gross income** has the following meaning in *26 U.S.C. § 1400C*:

> the adjusted gross income of the taxpayer for the taxable year increased by any amount excluded from gross income under section 911, 931, or 933

#### Citation:
  - *26 U.S.C. § 1400C*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter W-District of Columbia Enterprise Zone**

