Code · BILL · 116th Congress · S. 4796 (Introduced in Senate) — To address the high costs of health care services, prescription drugs, and health insurance coverage in the United St... · Sec. 414

Sec. 414. Medicare part D tax deduction

64 words·~1 min read·/bill/116/s/4796/is/section-414

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Section 139A of the Internal Revenue Code of 1986 is amended by adding at the end the following: This section shall not be taken into account for purposes of determining whether any deduction is allowable with respect to any cost taken into account in determining such payment. . The amendment made by this section shall apply to taxable years beginning after December 31, 2018.