Sec. 213. Repeal of increase in income threshold for determining medical care deduction
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/bill/115/hr/1628/rh/section-213·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Subsection
(a)of section 213 of the Internal Revenue Code of 1986 is amended by striking 10 percent and inserting 7.5 percent . Subsection
(f)of section 213 of such Code is amended— by striking 2017 and inserting 2018 , and by striking and inserting and 2016 . 2016, and 2017 The amendment made by subsection
(a)shall apply to taxable years beginning after December 31, 2017. The amendments made by subsection
(b)shall apply to taxable years beginning after December 31, 2016.