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element to which respondent directs our attention, viz: “(ii) the
amount of the taxpayer’s net earnings from self-employment for
the taxable year (within the meaning of section 1402(a)).”
Analysis
From its 1971 origin through its 1977 revision, until TRA
1986, the earned income limitation on the standard deduction was
statutorily defined by reference to section 911. In TRA 1986,
the Congress chose to remove the reference to section 911 and to
not put any other definition in its place. Ordinarily, we would
expect that a change in statutory language indicates a change in
meaning. Robinson v. Commissioner, 119 T.C. 44, 61-62 (2002)
(and cases there cited). We have not found anything in the
legislative history to lead us to any different conclusion in
this matter. Compare Robinson v. Commissioner, 119 T.C. at 62
n.11. Accordingly, we conclude that “earned income” in section
63(c)(5)(B) means something different from “earned income (as
defined in section 911(b))”.
Section 32 was amended by several provisions of TRA 1986,7
including several provisions in the same title of TRA 1986 that
revised section 63(c)(5). When section 63(c)(5) was revised, the
Congress could have, but did not choose to, incorporate the
section 32 language, or reference section 32, or use other
7 Sec. 32 was amended by secs. 104(b)(1)(B), 111 (5
places), 1272(d)(4), and 1301(j)(8) of TRA 1986.
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