### Question
How does the law define modified adjusted gross income?


### Answer
Under *26 U.S.C. § 32*, **modified adjusted gross income** is defined as:

> adjusted gross income determined without regard to the amounts described in subparagraph (B) and increased by the amounts described in subparagraph (C)

#### Citation:
  - *26 U.S.C. § 32*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart C-Refundable Credits**

