- 7 -
Section 213 carves out of the rule of section 262 a limited
exception for medical expenses, providing as follows in relevant
part:
SEC. 213. MEDICAL, DENTAL, ETC., EXPENSES.
(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), to
the extent that such expenses exceed 7.5 percent of
adjusted gross income.
* * * * * * *
(d) Definitions.--For purposes of this section--
(1) The term “medical care” means amounts
paid--
(A) for the diagnosis, cure, mitigation,
treatment, or prevention of disease, or for
the purpose of affecting any structure or
function of the body,
(B) for transportation primarily for and
essential to medical care referred to in
subparagraph (A),
(C) for qualified long-term care
services (as defined in section 7702B(c)), or
(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 *
* * [2]
2 The definitions presently codified in sec. 213(d) were
formerly contained in sec. 213(e), which was redesignated for
(continued...)
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011