Sec. 1409. Repeal of deduction for medical expenses
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Part VII of subchapter B of chapter 1 is amended by striking section 213 (and by striking the item relating to such section in the table of sections for such part). Section 223 is amended by redesignating subsections (e), (f), (g), and
(h)as subsections (f), (g), (h), and (i), respectively, and by inserting after subsection
(d)the following new subsection: For purposes of this section— The term medical care means amounts paid— for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body, for transportation primarily for and essential to medical care referred to in subparagraph (A), for qualified long-term care services (as defined in section 7702B(c)), or 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)). 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 (7)) shall be taken into account under subparagraph (D). 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— the medical care referred to in paragraph (1)(A) is provided by a physician in a licensed hospital (or in a medical care facility which is related to, or the equivalent of, a licensed hospital), and there is no significant element of personal pleasure, recreation, or vacation in the travel away from home. The amount taken into account under the preceding sentence shall not exceed $50 for each night for each individual. 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)). 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)— 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, the amount taken into account as the amount paid for such insurance shall not exceed such charge, and 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. Subject to the limitations of paragraph (4), 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). 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. 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. 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 attained age before the close of the taxable year of: The limitation is: 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 In the case of any taxable year beginning after 1997, each dollar amount in subparagraph
(A)shall be increased by the medical care cost adjustment of such amount for such calendar year. Any increase determined under the preceding sentence shall be rounded to the nearest multiple of $10. For purposes of clause (i), the medical care cost adjustment for any calendar year is the adjustment prescribed by the Secretary, in consultation with the Secretary of Health and Human Services, for purposes of such clause. To the extent that CPI (as defined section 1(c)), or any component thereof, is taken into account in determining such adjustment, such adjustment shall be determined by taking into account C-CPI-U (as so defined), or the corresponding component thereof, in lieu of such CPI (or component thereof), but only with respect to the portion of such adjustment which relates to periods after December 31, 2014. 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— 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 by a corporation or partnership which is related (within the meaning of section 267(b) or 707(b)) to the individual. For purposes of this paragraph, the term relative means an individual bearing a relationship to the individual which is described in any of subparagraphs
(A)through
(G)of section 7705(d)(2). This paragraph shall not apply for purposes of section 105(b) with respect to reimbursements through insurance. . Section 72(t)(2)(D)(i)(III) is amended by striking section 213(d)(1)(D) and inserting section 223(e)(1)(D) . Section 104(a) is amended by striking section 213(d)(1) in the last sentence and inserting section 223(e)(1) . Section 105(b) is amended by striking section 213(d) and inserting section 223(e) . Section 139D is amended by striking section 213 and inserting section 223 . Section 162(l)(2) is amended by striking section 213(d)(10) and inserting section 223(e)(7) . Section 220(d)(2)(A) is amended by striking section 213(d) and inserting section 223(e) . Section 223(d)(2)(A) is amended by striking section 213(d) and inserting subsection (e)) . Section 419A(f)(2) is amended by striking section 213(d) and inserting section 223(e) . Section 501(c)(26)(A) is amended by striking section 213(d) and inserting section 223(e) . Section 2503(e) is amended by striking section 213(d) and inserting section 223(e) . Section 4980B(c)(4)(B)(i)(I) is amended by striking section 213(d) and inserting section 223(e) . Section 6041(f) is amended by striking section 213(d) and inserting section 223(e) . Section 7702B(a)(2) is amended by striking section 213(d) and inserting section 223(e) . Section 7702B(a)(4) is amended by striking section 213(d)(1)(D) and inserting section 223(e)(1)(D) . Section 7702B(d)(5) is amended by striking section 213(d)(10) and inserting section 223(e)(7) . Section 9832(d)(3) is amended by striking section 213(d) and inserting section 223(e) . Section 72(t)(2)(B) is amended to read as follows: Distributions made to an individual (other than distributions described in subparagraph (A), (C), or
(D)to the extent such distributions do not exceed the excess of— the expenses paid by the taxpayer during the taxable year, not compensated for by insurance or otherwise, for medical care (as defined in 223(e)) of the taxpayer, his spouse, or a dependent (as defined in section 7705, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof), over 10 percent of the taxpayer’s adjusted gross income. . Section 105 is amended by striking subsection (f). Section 162(l) is amended by striking paragraph (3). Section 402(l) is amended by striking paragraph
(7)and redesignating paragraph
(8)as paragraph (7). Section 220(f) is amended by striking paragraph (6). Section 223(f) is amended by striking paragraph (6). Section 7702B(e) is amended by striking paragraph (2). Section 7705(f)(7), as redesignated by this Act, is amended by striking sections 105(b), 132(h)(2)(B), and 213(d)(5) and inserting sections 105(b) and 132(h)(2)(B) . The amendments made by this section shall apply to taxable years beginning after December 31, 2014.
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Sec. 1409
Repeal of deduction for medical expenses
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