This revised edition of a basic income tax text is for the 2022-2023 academic year. This edition incorporates the Tax Cuts and Jobs Act of 2017 and highlights of congressional responses to COVID. It is intended to be a readable text, suitable for a three-hour course for a class comprised of law students with widely different backgrounds. The text integrates several of the CALI drills that Professor James Edward Maule (Villanova University) prepared.