@macuser22
Furthermore, here are the different code sections you refer to and none of them relates to code section 25 (which is the retirement savers credit):
From Section 9402 of the Rescue Act that suspends tax on the portion of unemployment income:
“(2) APPLICATION.—For purposes of paragraph (1), the adjusted gross income of the taxpayer shall be determined—
“(A) after application of sections 86, 135, 137, 219, 221, 222, and 469,
