- 4 -
which it could be determined that she incurred greater expenses
than those substantiated.
Discussion
In general, section 213(a) allows as an itemized deduction
the expenses paid during the taxable year, not
compensated for by insurance or otherwise, for medical
care of the taxpayer * * * to the extent that such
expenses exceed 7.5 percent of adjusted gross income.
Prior to 1990, it would appear that the expenses of the surgeries
petitioner had would have been allowed under section 213(a). See
Mattes v. Commissioner, 77 T.C. 650 (1981); see also Rev. Rul.
82-111, 1982-1 C.B. 48. In 1990, however, Congress enacted
section 11342(a) of the Omnibus Budget Reconciliation Act of
1990, Pub. L. 101-508, 104 Stat. 1388-471, that added paragraph
(9) to section 213(d). Section 213(d)(9) provides:
(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.
The Senate Finance Committee report3 provides, inter alia:
3 There was no formal report printed separately. Rather the
report of the Senate Finance Committee was printed directly in
the Congressional Record. See 136 Cong. Rec. S15629 (1990).
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