Source: http://uscode.house.gov/view.xhtml?req=(title:26%20section:213%20edition:prelim)
Timestamp: 2017-10-24 07:42:15
Document Index: 28337257

Matched Legal Cases: ['§ 213', '§213', '§16', '§3', '§1', '§211', '§106', '§504', '§1906', '§202', '§423', '§711', '§133', '§11111', '§13131', '§322', '§207', '§9013', '§1395', '§9013', '§9013', '§207', '§207', '§322', '§322', '§322', '§322', '§322', '§322', '§11342', '§482', '§711', '§423', '§482', '§474', '§202', '§1906', '§504', '§106', '§106', '§106', '§1', '§1', '§17', '§16', '§11342', '§482', '§202', '§106', '§211', '§1', '§3', '§17']

[USC04] 26 USC 213: Medical, dental, etc., expenses
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26 USC 213: Medical, dental, etc., expenses Text contains those laws in effect on October 23, 2017
§213. Medical, dental, etc., expenses
Paragraph (1) shall not apply if the amount paid is allowable under section 2053 as a deduction in computing the taxable estate of the decedent, but this paragraph shall not apply if (within the time and in the manner and form prescribed by the Secretary) there is filed-
(1) The term "medical care" means amounts paid-
(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-
(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.
(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)).
(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.
(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)-
(9) Cosmetic surgery.-
(A) In general.-The term "medical care" does not include cosmetic surgery or other similar procedures, unless the surgery or procedure is necessary to ameliorate a deformity arising from, or directly related to, a congenital abnormality, a personal injury resulting from an accident or trauma, or disfiguring disease.
(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.
(10) Eligible long-term care premiums.-
(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 individual with an
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.
(B) Indexing.-
(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.
(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-
(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-
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 69 ; Pub. L. 85–866, title I, §§16, 17(a), (b), Sept. 2, 1958, 72 Stat. 1613 , 1614; Pub. L. 86–470, §3(a), May 14, 1960, 74 Stat. 133 ; Pub. L. 87–863, §1(a), (b), Oct. 23, 1962, 76 Stat. 1141 ; Pub. L. 88–272, title II, §211(a), Feb. 26, 1964, 78 Stat. 49 ; Pub. L. 89–97, title I, §106(a)–(d)(1), July 30, 1965, 79 Stat. 336 , 337; Pub. L. 94–455, title V, §504(c)(1), title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1565 , 1834; Pub. L. 97–248, title II, §202(a)–(b)(3)(B), Sept. 3, 1982, 96 Stat. 421 ; Pub. L. 98–369, div. A, title IV, §§423(b)(1), (3), 474(r)(9), 482(a), (b)(1), title VII, §711(b), July 18, 1984, 98 Stat. 800 , 841, 847, 848, 943; Pub. L. 99–514, title I, §133, Oct. 22, 1986, 100 Stat. 2116 ; Pub. L. 101–508, title XI, §§11111(d)(1), 11342(a), Nov. 5, 1990, 104 Stat. 1388–412 , 1388-471; Pub. L. 103–66, title XIII, §13131(d)(3), Aug. 10, 1993, 107 Stat. 435 ; Pub. L. 104–191, title III, §322(a)–(b)(2)(A), (C), (3), (4), Aug. 21, 1996, 110 Stat. 2060–2062 ; Pub. L. 108–311, title II, §207(17), (18), Oct. 4, 2004, 118 Stat. 1177 ; Pub. L. 111–148, title IX, §9013(a), (b), Mar. 23, 2010, 124 Stat. 868 .)
The Social Security Act, referred to in subsec. (d)(1)(D), is act Aug. 14, 1935, ch. 531, 49 Stat. 620 , as amended. Part B of title XVIII of the Social Security Act is classified generally to part B (§1395j et seq.) of subchapter XVIII of chapter 7 of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables.
2010-Subsec. (a). Pub. L. 111–148, §9013(a), substituted "10 percent" for "7.5 percent".
Subsec. (f). Pub. L. 111–148, §9013(b), added subsec. (f).
2004-Subsec. (a). Pub. L. 108–311, §207(17), inserted ", determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof" after "section 152".
Subsec. (d)(11). Pub. L. 108–311, §207(18), substituted "subparagraphs (A) through (G) of section 152(d)(2)" for "paragraphs (1) through (8) of section 152(a)" in concluding provisions.
1996-Subsec. (d)(1). Pub. L. 104–191, §322(b)(2)(A), inserted concluding provisions "In the case of a qualified long-term care insurance contract (as defined in section 7702B(b)), only eligible long-term care premiums (as defined in paragraph (10)) shall be taken into account under subparagraph (D)."
Subsec. (d)(1)(B). Pub. L. 104–191, §322(a), struck out "or" at end.
Subsec. (d)(1)(D). Pub. L. 104–191, §322(b)(1), inserted before period "or for any qualified long-term care insurance contract (as defined in section 7702B(b))".
Subsec. (d)(6). Pub. L. 104–191, §322(b)(3)(A), substituted "subparagraphs (A), (B), and (C)" for "subparagraphs (A) and (B)" in introductory provisions.
Subsec. (d)(6)(A). Pub. L. 104–191, §322(b)(3)(B), substituted "paragraph (1)(D)" for "paragraph (1)(C)".
Subsec. (d)(7). Pub. L. 104–191, §322(b)(4), substituted "subparagraphs (A), (B), and (C)" for "subparagraphs (A) and (B)".
1993-Subsec. (f). Pub. L. 103–66 struck out heading and text of subsec. (f). Text read as follows: "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, §11342(a), added par. (9).
1986-Subsec. (a). Pub. L. 99–514 substituted "7.5 percent" for "5 percent".
1984-Subsec. (d)(2), (3). Pub. L. 98–369, §482(a), added par. (2) and redesignated former par. (2) as (3). Former par. (3) redesignated (4).
Pub. L. 98–369, §711(b), substituted "paragraph (4)" for "paragraph (2)".
Pub. L. 98–369, §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, §482(a), (b)(1), redesignated par. (6) as (7) and substituted therein "paragraph (6)" for "paragraph (5)". Former par. (7) redesignated (8).
Subsec. (e). Pub. L. 98–369, §474(r)(9), substituted "section 21" for "section 44A".
1982-Subsec. (a). Pub. L. 97–248, §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.
1976-Subsec. (d)(2). Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary".
Subsec. (f). Pub. L. 94–455, §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, §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, §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. (e). Pub. L. 89–97, §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).
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, §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, §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, §17(b), substituted "Except as provided in subsection (g), the" for "The".
Subsec. (d)(2)(A). Pub. L. 85–866, §16, struck out "claimed or" before "allowed".
Pub. L. 101–508, title XI, §11342(b), Nov. 5, 1990, 104 Stat. 1388–472 , provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 1990."
Pub. L. 98–369, div. A, title IV, §482(c), July 18, 1984, 98 Stat. 848 , 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."
Pub. L. 97–248, title II, §202(c), Sept. 3, 1982, 96 Stat. 421 , 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."
Pub. L. 89–97, title I, §106(e), July 30, 1965, 79 Stat. 337 , 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."
Pub. L. 88–272, title II, §211(b), Feb. 26, 1964, 78 Stat. 49 , provided that: "The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1963."
Pub. L. 87–863, §1(c), Oct. 23, 1962, 76 Stat. 1141 , 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."
Pub. L. 86–470, §3(b), May 14, 1960, 74 Stat. 133 , provided that: "The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1959."
Pub. L. 85–866, §17(c), Sept. 2, 1958, 72 Stat. 1614 , 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."