Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_213
Timestamp: 2019-03-26 18:22:39
Document Index: 5697664

Matched Legal Cases: ['§ 213', '§ 213', '§ 213', '§ 213', '§ 213', '§ 213', '§ 213', '§ 213', '§ 213', '§ 213', '§ 213', '§ 213', '§ 213', '§ 213', '§ 213', '§ 213', '§ 213', '§ 213', '§ 213', '§ 213', '§ 213', '§ 213', '§ 213', '§ 213', '§ 213', '§ 213', '§ 213', '§ 213', '§ 213', '§ 213', '§ 213', '§ 213', '§ 213', '§ 213', '§ 213', '§ 213', '§ 213', '§ 213', '§ 213', '§ 213', '§ 213', '§ 213', '§ 213']

Internal Revenue Code, § 213. Medical, Dental, Etc., Expenses
I.R.C. § 213(a) Allowance Of Deduction —
There shall be allowed as a deduction the expenses paid during the taxable year, not compensated for by insurance or otherwise, for medical care of the taxpayer, his spouse, or a dependent (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof), to the extent that such expenses exceed 10 percent of adjusted gross income.
I.R.C. § 213(b) Limitation With Respect To Medicine And Drugs —
I.R.C. § 213(c) Special Rule For Decedents
I.R.C. § 213(c)(1) Treatment Of Expenses Paid After Death —
I.R.C. § 213(c)(2) Limitation —
I.R.C. § 213(c)(2)(A) —
I.R.C. § 213(c)(2)(B) —
I.R.C. § 213(d) Definitions —
I.R.C. § 213(d)(1) —
I.R.C. § 213(d)(1)(A) —
I.R.C. § 213(d)(1)(B) —
I.R.C. § 213(d)(1)(C) —
for qualified long-term care services (as defined in section 7702B(c)), or
I.R.C. § 213(d)(1)(D) —
for insurance (including amounts paid as premiums under part B of title XVIII of the Social Security Act, relating to supplementary medical insurance for the aged) covering medical care referred to in subparagraphs (A) and (B) or for any qualified long-term care insurance contract (as defined in section 7702B(b)).
I.R.C. § 213(d)(2) Amounts Paid For Certain Lodging Away From Home Treated As Paid For Medical Care —
Amounts paid for lodging (not lavish or extravagant under the circumstances) while away from home primarily for and essential to medical care referred to in paragraph (1)(A) shall be treated as amounts paid for medical care if—
I.R.C. § 213(d)(2)(A) —
I.R.C. § 213(d)(2)(B) —
I.R.C. § 213(d)(3) Prescribed Drug —
The term “prescribed drug” means a drug or biological which requires a prescription of a physician for its use by an individual.
I.R.C. § 213(d)(4) Physician —
The term “physician” has the meaning given to such term by section 1861(r) of the Social Security Act (42 U.S.C. 1395x(r)).
I.R.C. § 213(d)(5) Special Rule In The Case Of Child Of Divorced Parents, Etc. —
Any child to whom section 152(e) applies shall be treated as a dependent of both parents for purposes of this section.
I.R.C. § 213(d)(6) —
In the case of an insurance contract under which amounts are payable for other than medical care referred to in subparagraphs (A), (B), and (C) of paragraph (1)—
I.R.C. § 213(d)(6)(A) —
no amount shall be treated as paid for insurance to which paragraph (1)(D) applies unless the charge for such insurance is either separately stated in the contract, or furnished to the policyholder by the insurance company in a separate statement,
I.R.C. § 213(d)(6)(B) —
the amount taken into account as the amount paid for such insurance shall not exceed such charge, and
I.R.C. § 213(d)(6)(C) —
no amount shall be treated as paid for such insurance if the amount specified in the contract (or furnished to the policyholder by the insurance company in a separate statement) as the charge for such insurance is unreasonably large in relation to the total charges under the contract.
I.R.C. § 213(d)(7) —
Subject to the limitations of paragraph (6), premiums paid during the taxable year by a taxpayer before he attains the age of 65 for insurance covering medical care (within the meaning of subparagraphs (A), (B), and (C) of paragraph (1)) for the taxpayer, his spouse, or a dependent after the taxpayer attains the age of 65 shall be treated as expenses paid during the taxable year for insurance which constitutes medical care if premiums for such insurance are payable (on a level payment basis) under the contract for a period of 10 years or more or until the year in which the taxpayer attains the age of 65 (but in no case for a period of less than 5 years).
I.R.C. § 213(d)(8) —
The determination of whether an individual is married at any time during the taxable year shall be made in accordance with the provisions of section 6013(d) (relating to determination of status as husband and wife).
I.R.C. § 213(d)(9) Cosmetic Surgery
I.R.C. § 213(d)(9)(A) In General —
I.R.C. § 213(d)(9)(B) Cosmetic Surgery Defined —
For purposes of this paragraph, the term “cosmetic surgery” means any procedure which is directed at improving the patient's appearance and does not meaningfully promote the proper function of the body or prevent or treat illness or disease.
I.R.C. § 213(d)(10) Eligible Long-Term Care Premiums
I.R.C. § 213(d)(10)(A) In General —
For purposes of this section, the term “eligible long-term care premiums” means the amount paid during a taxable year for any qualified long-term care insurance contract (as defined in section 7702B(b)) covering an individual, to the extent such amount does not exceed the limitation determined under the following table:
In the case of an                         The limitation is:
attained age before
taxable year of:
40 or less..............................................$200
More than 40 but not more than 50........................375
More than 50 but not more than 60........................750
More than 60 but not more than 70......................2,000
More than 70...........................................2,500.
I.R.C. § 213(d)(10)(B) Indexing
I.R.C. § 213(d)(10)(B)(i) In General —
In the case of any taxable year beginning in a calendar year after 1997, each dollar amount contained in subparagraph (A) shall be increased by the medical care cost adjustment of such amount for such calendar year. If any increase determined under the preceding sentence is not a multiple of $10, such increase shall be rounded to the nearest multiple of $10.
I.R.C. § 213(d)(10)(B)(ii) Medical Care Cost Adjustment —
For purposes of clause (i), the medical care cost adjustment for any calendar year is the percentage (if any) by which—
I.R.C. § 213(d)(10)(B)(ii)(I) —
the medical care component of the C-CPI-U (as defined in section 1(f)(6) ) for August of the preceding calendar year, exceeds
I.R.C. § 213(d)(10)(B)(ii)(II) —
such component of the CPI (as defined in section 1(f)(4)) for August of 1996, multiplied by the amount determined under section 1(f)(3)(B).
I.R.C. § 213(d)(11) Certain Payments To Relatives Treated As Not Paid For Medical Care —
An amount paid for a qualified long-term care service (as defined in section 7702B(c)) provided to an individual shall be treated as not paid for medical care if such service is provided—
I.R.C. § 213(d)(11)(A) —
by the spouse of the individual or by a relative (directly or through a partnership, corporation, or other entity) unless the service is provided by a licensed professional with respect to such service, or
I.R.C. § 213(d)(11)(B) —
by a corporation or partnership which is related (within the meaning of section 267(b) or 707(b)) to the individual.
I.R.C. § 213(e) Exclusion Of Amounts Allowed For Care Of Certain Dependents —
I.R.C. § 213(f) Special Rules For 2013 Through 2018 —
In the case of any taxable year—
I.R.C. § 213(f)(1) —
beginning after December 31, 2012, and ending before January 1, 2017, in the case of a taxpayer if such taxpayer or such taxpayer's spouse has attained age 65 before the close of such taxable year, and
I.R.C. § 213(f)(2) —
beginning after December 31, 2016, and ending before January 1, 2019, in the case of any taxpayer,
subsection (a) shall be applied with respect to a taxpayer by substituting “7.5 percent” for “10 percent”.
(Aug. 16, 1954, ch. 736, 68A Stat. 69 ; Sept. 2, 1958, Pub. L. 85-866, title I, Sec. 16, 17(a), (b), 72 Stat. 1613, 1614; May 14, 1960, Pub. L. 86-470, Sec. 3(a), 74 Stat. 133; Oct. 23, 1962,Pub. L. 87-863, Sec. 1(a), (b), 76 Stat. 1141; Feb. 26, 1964, Pub. L. 88-272, title II, Sec. 211(a), 78 Stat. 49; July 30, 1965, Pub. L. 89-97, title I, Sec. 106(a)-(d)(1), 79 Stat. 336, 337; Oct. 4, 1976, Pub. L. 94-455, title V, Sec. 504(c)(1), title XIX, Sec. 1906(b)(13)(A), 90 Stat. 1565, 1834; Sept. 3, 1982, Pub. L. 97-248, title II, Sec. 202(a)-(b)(3)(B), 96 Stat. 421; July 18, 1984, Pub. L. 98-369, div. A, title IV, Sec. 423(b)(1), (3), 474(r)(9), 482(a), (b)(1), title VII, Sec. 711(b), 98 Stat. 800, 841, 847, 848, 943; Oct. 22, 1986,Pub. L. 99-514, title I, Sec. 133, 100 Stat. 2116; Nov. 5, 1990,Pub. L. 101-508, title XI, Sec. 11111(d)(1), 11342(a), 104 Stat. 1388-412, 1388-471; Aug. 10, 1993, Pub. L. 103-66, title XIII, Sec. 13131(d)(3); Aug. 21, 1996, Pub. L. 104-191, title III, Sec. 322(a), (b), 110 Stat. 1936; Oct. 4, 2004, Pub. L. 108-311, title II, Sec. 207(17), (18), 118 Stat. 1166; Dec. 22, 2017, Pub. L. 111-148, Sec. 9013, Mar. 23, 2010, 124 Stat. 119; Pub. L. 115-97, title I, , Sec. 11002(d)(7), 11027(a), Dec. 22, 2017, 131 Stat. 2054.)
2017 - Subsec. (d)(10)(B)(ii). Pub. L. 115-97, Sec. 11002(d)(7), amended clause (ii). Prior to amendment it read as follows:
“(ii) For purposes of clause (i), the medical care cost adjustment for any calendar year is the percentage (if any) by which—
“(I) the medical care component of the Consumer Price Index (as defined in section 1(f)(5)) for August of the preceding calendar year, exceeds
“(II) such component for August of 1996.
“The Secretary shall, in consultation with the Secretary of Health and Human Services, prescribe an adjustment which the Secretary determines is more appropriate for purposes of this paragraph than the adjustment described in the preceding sentence, and the adjustment so prescribed shall apply in lieu of the adjustment described in the preceding sentence.”
Subsec. (f). Pub. L. 115-97, Sec. 11027(a), amended subsec. (f). Prior to amendment it read as follows:
‘‘(f) SPECIAL RULE FOR 2013, 2014, 2015, AND 2017.—
“In the case of any taxable year beginning after December 31, 2012, and ending before January 1, 2017, subsection (a) shall be applied with respect to a taxpayer by substituting “7.5 percent” for “10 percent” if such taxpayer or such taxpayer's spouse has attained age 65 before the close of such taxable year.”
2010 - Subsec. (a). Pub. L. 111-148, Sec. 9013(a), amended subsec. (a) by substituting “10 percent” for “7.5 percent”.
Subsec. (f). Pub. L. 111-148, Sec. 9013(b), added subsec. (f).
2004 - Subsec. (a). Pub. L. 108-311, Sec. 207(17), amended subsec. (a) by inserting “, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof”.
Subsec. (d)(11). Pub. L. 108-311, Sec. 207(18), amended par. (11) by substituting “subparagraphs (A) through (G) of section 152(d)(2)” for “paragraphs (1) through (8) of section 152(a)”.
1996 - Subsec. (d)(1). Pub. L. 104-191, Sec. 322(a), struck “or” at the end of subpar. (B), redesignated subpar. (C) as subpar. (D), and added a new subpar. (C).
Subsec. (d)(1). Pub. L. 104-191, Sec. 322(b)(1), inserted “or for any qualified long-term care insurance contract (as defined in section 7702B(b))” at the end of subpar. (D).
Subsec. (d)(1). Pub. L. 104-191, Sec. 322(b)(2), added at the end the flush sentence.
Subsec. (d)(10), (11). Pub. L. 104-191, Sec. 322(b)(2)(C), added pars. (10) and (11).
Subsec. (d)(6). Pub. L. 104-191, Sec. 322(b)(3), substituted “paragraph (1)(D)” for “paragraph (1)(C)” in subpar. (A), and substituted “subparagraphs (A), (B), and (C)” for “subparagraphs (A) and (B)”,
Subsec. (d)(7). Pub. L. 104-191, Sec. 322(b)(4), substituted “paragraphs (A), (B), and (C)” for “paragraphs (A) and (B)”.
1993 - Subsec. (f). Pub. L. 103-66, Sec. 13131(d)(3), struck subsec. (f). Before being struck it read as follows:
“(f) Coordination with health insurance credit under section 32
“The amount otherwise taken into account under subsection (a) as expenses paid for medical care shall be reduced by the amount (if any) of the health insurance credit allowable to the taxpayer for the taxable year under section 32.”
1990 - Subsec. (d)(9). Pub. L. 101-508, Sec. 11342(a), added par. (9).
Subsec. (f). Pub. L. 101-508, Sec. 11111(d)(1), added subsec. (f).
1986 - Subsec. (a). Pub. L. 99-514 substituted ‘7.5 percent’ for ‘5 percent’.
1984 - Subsec. (d)(2), (3).Pub. L. 98-369, Sec. 482(a), added par. (2) and redesignated former par. (2) as (3). Former par. (3) redesignated (4).
Subsec. (d)(4). Pub. L. 98-369, Sec. 482(a), redesignated par. (3) as (4). Former par. (4), as added by Pub. L. 98-369, Sec. 423(b)(1), redesignated (5).
Pub. L. 98-369, Sec. 423(b)(1), added par. (4). Former par. (4) redesignated (5).
Subsec. (d)(5). Pub. L. 98-369, Sec. 482(a), redesignated par. (4) as (5). Former par. (5) redesignated (6).
Pub. L. 98-369, Sec. 423(b)(1), redesignated former par. (4) as (5). Former par. (5) redesignated (6).
Pub. L. 98-369, Sec. 711(b), substituted ‘paragraph (4)’ for ‘paragraph (2)’.
Subsec. (d)(6). Pub. L. 98-369, Sec. 482(a), redesignated par. (5) as (6). Former par. (6) redesignated (7).
Pub. L. 98-369, Sec. 423(b)(1), (3), redesignated former par. (5) as (6) and substituted therein ‘limitations of paragraph (5)’ for ‘limitations of paragraph (4)’. Former par. (6) redesignated (7).
Subsec. (d)(7). Pub. L. 98-369, Sec. 482(a), (b)(1), redesignated par. (6) as (7) and substituted therein ‘paragraph (6)’ for ‘paragraph (5)’. Former par. (7) redesignated (8).
Pub. L. 98-369, Sec. 423(b)(1), redesignated former par. (6) as (7).
Subsec. (d)(8). Pub. L. 98-369, Sec. 482(a), redesignated par. (7) as (8).
Subsec. (e). Pub. L. 98-369, Sec. 474(r)(9), substituted ‘section 21’ for ‘section 44A’.
1982 - Subsec. (a). Pub. L. 97-248, Sec. 202(a), substituted provisions that there shall be allowed as a deduction the expenses paid during the taxable year, not compensated for by insurance or otherwise, for medical care of the taxpayer, his spouse, or a dependent (as defined in section 152), to the extent that such expenses exceed 5 percent of adjusted gross income, for provision allowing as deductions the amount by which the amount of the expenses paid during the taxable year (reduced by any amount deductible under paragraph (2)) for medical care of the taxpayer, his spouse, and dependents (as defined in section 152) exceeded 3 percent of the adjusted gross income, and an amount (not in excess of $150) equal to one-half of the expenses paid during the taxable year for insurance which constituted medical care for the taxpayer, his spouse, and dependents.
Subsec. (b). Pub. L. 97-248, Sec. 202(b)(1), amended subsec. (b) generally, substituting provision that an amount paid during the taxable year for medicine or a drug shall be taken into account under subsec. (a) only if such medicine or drug is a prescribed drug or is insulin for former provision that amounts paid during the taxable year for medicine and drugs which (but for this subsection) would have been taken into account in computing the deduction under subsec. (a) would be taken into account only to the extent that the aggregate of such amounts exceeded 1 percent of the adjusted gross income.
Subsec. (c). Pub. L. 97-248, Sec. 202(b)(3)(B), redesignated subsec. (d) as (c). Former subsec. (c) was repealed byPub. L. 89-97.
Subsec. (d). Pub. L. 97-248, Sec. 202(b)(2), (3)(A), (B), redesignated subsec. (e) as (d), added pars. (2) and (3), and redesignated former pars. (2), (3), and (4) as (4), (5), and (6), respectively. Former subsec. (d) redesignated (c).
Subsecs. (e), (f). Pub. L. 97-248, Sec. 202(b)(3)(B), redesignated subsecs. (e) and (f) as (d) and (e), respectively.
1976 - Subsec. (d)(2). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out ‘or his delegate’ after ‘Secretary’.
Subsec. (f). Pub. L. 94-455, Sec. 504(c)(1), substituted ‘a credit under section 44A’ for ‘a deduction under section 214’ after ‘allowed as’.
1965 - Subsec. (a). Pub. L. 89-97, Sec. 106(a), amended subsec. (a) generally. Prior to amendment, subsec. (a) read as follows: ‘There shall be allowed as a deduction the following amounts of the expenses paid during the taxable year, not compensated for by insurance or otherwise, for medical care of the taxpayer, his spouse, or a dependent (as defined in section 152):
‘(1) If neither the taxpayer nor his spouse has attained the age of 65 before the close of the taxable year -
‘(A) the amount of such expenses for the care of any dependent who -
‘(i) is the mother or father of the taxpayer or of his spouse, and
‘(ii) has attained the age of 65 before the close of the taxable year, and
‘(B) the amount by which such expenses for the care of the taxpayer, his spouse, and such dependents (other than any dependent described in subparagraph (A)) exceed 3 percent of the adjusted gross income.
‘(2) If either the taxpayer or his spouse has attained the age of 65 before the close of the taxable year -
‘(A) the amount of such expenses for the care of the taxpayer and his spouse.
‘(B) the amount of such expenses for the care of any dependent described in paragraph (1)(A), and
‘(C) the amount by which such expenses for the care of such dependents (other than any dependent described in paragraph (1)(A)) exceed 3 percent of the adjusted gross income.’
Subsec. (b). Pub. L. 89-97, Sec. 106(b), struck out second sentence which read: ‘The preceding sentence shall not apply to amounts paid for the care of -
‘(1) the taxpayer and his spouse, if either of them has attained the age of 65 before the close of the taxable year, or
‘(2) any dependent described in subsection (a)(1)(A).’
Subsec. (c). Pub. L. 89-97, Sec. 106(d)(1), struck out subsec. (c) relating to maximum limitations on medical and dental expenses under this section.
Subsec. (e). Pub. L. 89-97, Sec. 106(c), struck out from par. (1)(A) ‘including amounts paid for accident or health insurance’ after ‘function of the body’, added pars. (1)(C), (2), and (3), and renumbered former par. (2) as (4).
Subsec. (g). Pub. L. 89-97, Sec. 106(d)(1), struck out provisions relating to maximum limitation if taxpayer or spouse has attained age 65 and is disabled, special rule, amounts taken into account, meaning of disabled, and determination of status.
1964 - Subsec. (b). Pub. L. 88-272 excluded persons attaining age 65 before the close of the taxable year from the limitation, whether they are the taxpayer and his spouse, or the mother or father of the taxpayer and his spouse.
1962 - Subsec. (c). Pub. L. 87-863, Sec. 1(a), substituted ‘$5,000’ for ‘$2,500’, ‘$10,000’ for ‘$5,000’, and ‘$20,000’ for ‘$10,000’.
Subsec. (g). Pub. L. 87-863, Sec. 1(b), substituted ‘$20,000’ for ‘$15,000’ in three places, and ‘$40,000’ for ‘$30,000’.
1960 - Subsec. (a). Pub. L. 86-470 authorized a taxpayer to deduct medical care expenses for dependent parents of the taxpayer or his spouse who have attained the age of 65 before the close of the taxable year without applying the three percent limitation.
1958 - Subsec. (c). Pub. L. 85-866, Sec. 17(b), substituted ‘Except as provided in subsection (g), the’ for ‘The’.
Subsec. (d)(2)(A). Pub. L. 85-866, Sec. 16, struck out ‘claimed or’ before ‘allowed’.
Subsec. (g). Pub. L. 85-866, Sec. 17(A), added subsec. (g).
Amendment by Pub. L. 115-97, Sec. 11002(d)(7), effective for taxable years beginning after December 31, 2017.
Amendment by Pub. L. 115-97, Sec. 11027(a), effective for taxable years beginning after December 31, 2016.
Amendments by section 9013 of Pub. L. 111-148 effective for taxable years beginning after December 31, 2012.
Amendments by section 207 of Pub. L. 108-311 applicable to taxable years beginning after December 31, 2004.
Amendments by section 322 of Pub. L. 104-191 applicable to taxable years beginning after Dec. 31, 1996.
Amendment by section 13131(d)(3) of Pub. L. 103-66 applicable to taxable years beginning after December 31, 1993.
Amendment by section 11111(d)(1) of Pub. L. 101-508 applicable to taxable years beginning after Dec. 31, 1990, see section 11111(f) of Pub. L. 101-508, set out as a note under section 32 of this title.
Section 11342(b) of Pub. L. 101-508 provided that: ‘The amendment made by this section (amending this section) shall apply to taxable years beginning after December 31, 1990.’
Amendment by section 423(b) of Pub. L. 98-369 applicable to taxable years beginning after Dec. 31, 1984, see section 423(d) of Pub. L. 98-369, set out as a note under section 2 of this title.
Amendment by section 474(r)(9) of Pub. L. 98-369 applicable to taxable years beginning after Dec. 31, 1983, and to carrybacks from such years, see section 475(a) of Pub. L. 98-369, set out as a note under section 21 of this title.
Section 482(c) of Pub. L. 98-369 provided that: ‘The amendments made by this section (amending this section and section 152 of this title) shall apply to taxable years beginning after December 31, 1983.’
Amendment by section 711(b) of Pub. L. 98-369 effective as if included in the provision of the Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. 97-248, to which such amendment relates, see section 715 of Pub. L. 98-369, set out as a note under section 31 of this title.
Section 202(c) of Pub. L. 97-248 provided that:
‘(1) Subsection (a). - The amendment made by subsection (a) (amending this section) shall apply to taxable years beginning after December 31, 1982.
‘(2) Subsection (b). - The amendments made by subsection (b) (amending this section and section 105 of this title) shall apply to taxable years beginning after December 31, 1983.’
Amendment by section 504(c)(1) of Pub. L. 94-455 applicable to taxable years beginning after Dec. 31, 1975, see section 508 of Pub. L. 94-455, set out as a note under section 3 of this title.
Section 106(e) of Pub. L. 89-97 provided that: ‘The amendments made by this section (amending this section and sections 72, 79, 401, and 405 of this title) shall apply to taxable years beginning after December 31, 1966.’
Section 211(b) of Pub. L. 88-272 provided that: ‘The amendment made by subsection (a) (amending this section) shall apply to taxable years beginning after December 31, 1963.’
Section 1(c) of Pub. L. 87-863 provided that: ‘The amendments made by subsections (a) and (b) (amending this section) shall apply only with respect to taxable years beginning after December 31, 1961.’
Section 3(b) of Pub. L. 86-470 provided that: ‘The amendment made by subsection (a) (amending this section) shall apply to taxable years beginning after December 31, 1959.’
Amendment by section 16 of Pub. L. 85-866 applicable to taxable years beginning after Dec. 31, 1953, and ending after Aug. 16, 1954, see section 1(c)(1) of Pub. L. 85-866, set out as a note under section 165 of this title.
Section 17(c) of Pub. L. 85-866 provided that: ‘The amendments made by subsections (a) and (b) (amending this section) shall apply only with respect to taxable years beginning after December 31, 1957.’
[214. Repealed. Pub. L. 94-455, title V, 504(b)(1), Oct. 4, 1976, 90 Stat. 1565]
Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 70 ; Apr. 2, 1963, Pub. L. 88-4, 1, 77 Stat. 4; Feb. 26, 1964, Pub. L. 88-272, title II, 212(a), 78 Stat. 49; Dec. 10, 1971, Pub. L. 92-178, title II, 210(a), 85 Stat. 518; Mar. 29, 1975, Pub. L. 94-12, title II, 206, 89 Stat. 32, provided for allowance of deduction for household and dependent care services necessary for gainful employment; defined “qualifying individual”, “employment-related expenses”, “maintaining a household”; limitation on deductible amount; income limitation; and special rules and regulations applicable in the determination and allowance of deduction.
Repeal applicable to taxable years beginning after Dec. 31, 1975, see section 508 of Pub. L. 94-455, set out as an Effective Date of 1976 Amendment note under section 3 of this title.