### Question
What does cut-off year mean?


### Answer
**Cut-off year** has the following meaning in *26 U.S.C. § 220*:

> the earlier of—


(A) calendar year 2002, or


(B) the first calendar year before 2002 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**

