Pub. L. 116-260, div. EE, tit. I, subtit. A, sec. 101 (as amended)
REDUCTION IN MEDICAL EXPENSE DEDUCTION FLOOR.
SEC. 101. REDUCTION IN MEDICAL EXPENSE DEDUCTION FLOOR.
(a) [26 U.S.C. 213] In General.—Section 213 is amended—
(1) by striking “10 percent” in subsection (a) and inserting “7.5 percent”, and
(2) by striking subsection (f).
(b) [26 U.S.C. 213 note] Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2020.
- Cross-references to the US Code
- 26 U.S.C. 21326 U.S.C. 213 note