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


### Answer
**Modified adjusted gross income** has the following meaning in *26 U.S.C. § 5000A*:

> adjusted gross income increased by—


(i) any amount excluded from gross income under section 911, and


(ii) any amount of interest received or accrued by the taxpayer during the taxable year which is exempt from tax

#### Citation:
  - *26 U.S.C. § 5000A*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 48-MAINTENANCE OF MINIMUM ESSENTIAL COVERAGE**

