### Question
Can you define what cut-off year means?


### Answer
**Cut-off year** is defined as the following in *26 U.S.C. § 220*:

> the earlier of—


(A) calendar year 2003, or


(B) the first calendar year before 2003 for which the Secretary determines under subsection (j) that the numerical limitation for such year has been exceeded

#### Citation:
  - *26 U.S.C. § 220*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VII-ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS**

