Code Section 213

Code Section Effective Date Name of Act Name of Provision 10yr Revenue Estimate ($millions)
213 12/31/2012 Patient Protection and Affordable Care Act Modify the Itemized Deduction for Medical Expenses 15,200

Modify the Itemized Deduction for Medical Expenses

Explanation of Provision

This provision increases the threshold for the itemized deduction for unreimbursed medical expenses from 7.5 percent of AGI to 10 percent of AGI for regular income tax purposes. However, for the years 2013, 2014, 2015 and 2016, if either the taxpayer or the taxpayer’s spouse turns 65 before the end of the taxable year, the increased threshold does not apply and the threshold remains at 7.5 percent of AGI. The provision does not change the AMT treatment of the itemized deduction for medical expenses.

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