### Question
How does the law define earned income?


### Answer
Under *26 U.S.C. § 129*, **earned income** is defined as:

> given such term in section 32(c)(2), but such term shall not include any amounts paid or incurred by an employer for dependent care assistance to an employee.

#### Citation:
  - *26 U.S.C. § 129*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

