26 U.S.C. § 213
There shall be allowed as a deduction the expenses paid during the taxable year, not compensated for by insurance or otherwise, for medical care of the taxpayer, his spouse, or a dependent (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof), to the extent that such expenses exceed 7.5 percent of adjusted gross income.
An amount paid during the taxable year for medicine or a drug shall be taken into account under subsection (a) only if such medicine or drug is a prescribed drug or is insulin.
For purposes of subsection (a), expenses for the medical care of the taxpayer which are paid out of his estate during the 1-year period beginning with the day after the date of his death shall be treated as paid by the taxpayer at the time incurred.
Paragraph (1) shall not apply if the amount paid is allowable under section 2053 as a deduction in computing the taxable estate of the decedent, but this paragraph shall not apply if (within the time and in the manner and form prescribed by the Secretary) there is filed-
For purposes of this section-
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 (10)) shall be taken into account under subparagraph (D).
The amount taken into account under the preceding sentence shall not exceed $50 for each night for each individual.
| 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. |
The Secretary shall, in consultation with the Secretary of Health and Human Services, prescribe an adjustment which the Secretary determines is more appropriate for purposes of this paragraph than the adjustment described in the preceding sentence, and the adjustment so prescribed shall apply in lieu of the adjustment described in the preceding sentence.
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 152(d)(2). This paragraph shall not apply for purposes of section 105(b) with respect to reimbursements through insurance.
Any expense allowed as a credit under section 21 shall not be treated as an expense paid for medical care.
26 U.S.C. § 213
Inflation Adjusted Items for Certain Years For inflation adjustment of certain items in this section, see Revenue Procedures listed in a table under section 1 of this title.
EDITORIAL NOTES
REFERENCES IN TEXTThe Social Security Act, referred to in subsec. (d)(1)(D), is act Aug. 14, 1935, ch. 531, 49 Stat. 620. Part B of title XVIII of the Social Security Act is classified generally to part B (§1395j et seq.) of subchapter XVIII of chapter 7 of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables.
AMENDMENTS2020-Subsec. (a). Pub. L. 116-260, §101(a)(1), substituted "7.5 percent" for "10 percent".Subsec. (f). Pub. L. 116-260, §101(a)(2), struck out subsec. (f). Text read as follows: "In the case of taxable years beginning before January 1, 2021, subsection (a) shall be applied with respect to a taxpayer by substituting '7.5 percent' for '10 percent'."2019-Subsec. (f). Pub. L. 116-94 amended subsec. (f) generally. Prior to amendment, subsec. (f) provided that subsec. (a) was to be applied with respect to a taxpayer by substituting "7.5 percent" for "10 percent" under certain special rules for 2013 through 2018.2017-Subsec. (d)(10)(B)(ii). Pub. L. 115-97, §11002(d)(7), reenacted heading and introductory provisions without change and amended subcls. (I) and (II) generally. Prior to amendment, subcls. (I) and (II) read as follows:"(I) the medical care component of the Consumer Price Index (as defined in section 1(f)(5)) for August of the preceding calendar year, exceeds"(II) such component for August of 1996."Subsec. (f). Pub. L. 115-97, §11027(a), amended subsec. (f) generally. Prior to amendment, text read as follows: "In the case of any taxable year beginning after December 31, 2012, and ending before January 1, 2017, subsection (a) shall be applied with respect to a taxpayer by substituting '7.5 percent' for '10 percent' if such taxpayer or such taxpayer's spouse has attained age 65 before the close of such taxable year."2010-Subsec. (a). Pub. L. 111-148, §9013(a), substituted "10 percent" for "7.5 percent". Subsec. (f). Pub. L. 111-148, §9013(b), added subsec. (f).2004-Subsec. (a). Pub. L. 108-311, §207 (17), inserted ", determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof" after "section 152". Subsec. (d)(11). Pub. L. 108-311, §207 (18), substituted "subparagraphs (A) through (G) of section 152(d)(2)" for "paragraphs (1) through (8) of section 152(a)" in concluding provisions. 1996-Subsec. (d)(1). Pub. L. 104-191, §322(b)(2)(A), inserted concluding provisions "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 (10)) shall be taken into account under subparagraph (D)."Subsec. (d)(1)(B). Pub. L. 104-191, §322(a), struck out "or" at end. Subsec. (d)(1)(C). Pub. L. 104-191, §322(a), added subpar. (C). Former subpar. (C) redesignated (D).Subsec. (d)(1)(D). Pub. L. 104-191, §322(b)(1), inserted before period "or for any qualified long-term care insurance contract (as defined in section 7702B(b))". Pub. L. 104-191, §322(a), redesignated subpar. (C) as (D).Subsec. (d)(6). Pub. L. 104-191, §322(b)(3)(A), substituted "subparagraphs (A), (B), and (C)" for "subparagraphs (A) and (B)" in introductory provisions.Subsec. (d)(6)(A). Pub. L. 104-191, §322(b)(3)(B), substituted "paragraph (1)(D)" for "paragraph (1)(C)".Subsec. (d)(7). Pub. L. 104-191, §322(b)(4), substituted "subparagraphs (A), (B), and (C)" for "subparagraphs (A) and (B)".Subsec. (d)(10), (11). Pub. L. 104-191, §322(b)(2)(C), added pars. (10) and (11). 1993-Subsec. (f). Pub. L. 103-66 struck out heading and text of subsec. (f). Text read as follows: "The amount otherwise taken into account under subsection (a) as expenses paid for medical care shall be reduced by the amount (if any) of the health insurance credit allowable to the taxpayer for the taxable year under section 32." 1990-Subsec. (d)(9). Pub. L. 101-508, §11342(a), added par. (9).Subsec. (f). Pub. L. 101-508, §11111(d)(1), added subsec. (f). 1986-Subsec. (a). Pub. L. 99-514 substituted "7.5 percent" for "5 percent".1984-Subsec. (d)(2), (3). Pub. L. 98-369, §482(a), added par. (2) and redesignated former par. (2) as (3). Former par. (3) redesignated (4).Subsec. (d)(4). Pub. L. 98-369, §482(a), redesignated par. (3) as (4). Former par. (4), as added by Pub. L. 98-369, §423(b)(1), redesignated (5). Pub. L. 98-369, §423(b)(1), added par. (4). Former par. (4) redesignated (5).Subsec. (d)(5). Pub. L. 98-369, §482(a), redesignated par. (4) as (5). Former par. (5) redesignated (6).Pub. L. 98-369, §423(b)(1), redesignated former par. (4) as (5). Former par. (5) redesignated (6).Pub. L. 98-369, §711(b), substituted "paragraph (4)" for "paragraph (2)".Subsec. (d)(6). Pub. L. 98-369, §482(a), redesignated par. (5) as (6). Former par. (6) redesignated (7). Pub. L. 98-369, §423(b)(1), (3), redesignated former par. (5) as (6) and substituted therein "limitations of paragraph (5)" for "limitations of paragraph (4)". Former par. (6) redesignated (7).Subsec. (d)(7). Pub. L. 98-369, §482(a), (b)(1), redesignated par. (6) as (7) and substituted therein "paragraph (6)" for "paragraph (5)". Former par. (7) redesignated (8).Pub. L. 98-369, §423(b)(1), redesignated former par. (6) as (7).Subsec. (d)(8). Pub. L. 98-369, §482(a), redesignated par. (7) as (8).Subsec. (e). Pub. L. 98-369, §474(r)(9), substituted "section 21" for "section 44A".1982-Subsec. (a). Pub. L. 97-248, §202(a), substituted provisions that there shall be allowed as a deduction the expenses paid during the taxable year, not compensated for by insurance or otherwise, for medical care of the taxpayer, his spouse, or a dependent (as defined in section 152), to the extent that such expenses exceed 5 percent of adjusted gross income, for provision allowing as deductions the amount by which the amount of the expenses paid during the taxable year (reduced by any amount deductible under paragraph (2)) for medical care of the taxpayer, his spouse, and dependents (as defined in section 152) exceeded 3 percent of the adjusted gross income, and an amount (not in excess of $150) equal to one-half of the expenses paid during the taxable year for insurance which constituted medical care for the taxpayer, his spouse, and dependents.Subsec. (b). Pub. L. 97-248, §202(b)(1), amended subsec. (b) generally, substituting provision that an amount paid during the taxable year for medicine or a drug shall be taken into account under subsec. (a) only if such medicine or drug is a prescribed drug or is insulin for former provision that amounts paid during the taxable year for medicine and drugs which (but for this subsection) would have been taken into account in computing the deduction under subsec. (a) would be taken into account only to the extent that the aggregate of such amounts exceeded 1 percent of the adjusted gross income. Subsec. (c). Pub. L. 97-248, §202(b)(3)(B), redesignated subsec. (d) as (c). Former subsec. (c) was repealed by Pub. L. 89-97. Subsec. (d). Pub. L. 97-248, §202(b)(2), (3)(A), (B), redesignated subsec. (e) as (d), added pars. (2) and (3), and redesignated former pars. (2), (3), and (4) as (4), (5), and (6), respectively. Former subsec. (d) redesignated (c).Subsecs. (e), (f). Pub. L. 97-248, §202(b)(3)(B), redesignated subsecs. (e) and (f) as (d) and (e), respectively.1976-Subsec. (d)(2). Pub. L. 94-455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary".Subsec. (f). Pub. L. 94-455, §504(c)(1), substituted "a credit under section 44A" for "a deduction under section 214" after "allowed as".1965-Subsec. (a). Pub. L. 89-97, §106(a), amended subsec. (a) generally. Prior to amendment, subsec. (a) read as follows: "There shall be allowed as a deduction the following amounts of the expenses paid during the taxable year, not compensated for by insurance or otherwise, for medical care of the taxpayer, his spouse, or a dependent (as defined in section 152):"(1) If neither the taxpayer nor his spouse has attained the age of 65 before the close of the taxable year-"(A) the amount of such expenses for the care of any dependent who-"(i) is the mother or father of the taxpayer or of his spouse, and"(ii) has attained the age of 65 before the close of the taxable year, and"(B) the amount by which such expenses for the care of the taxpayer, his spouse, and such dependents (other than any dependent described in subparagraph (A)) exceed 3 percent of the adjusted gross income."(2) If either the taxpayer or his spouse has attained the age of 65 before the close of the taxable year-"(A) the amount of such expenses for the care of the taxpayer and his spouse."(B) the amount of such expenses for the care of any dependent described in paragraph (1)(A), and"(C) the amount by which such expenses for the care of such dependents (other than any dependent described in paragraph (1)(A)) exceed 3 percent of the adjusted gross income."Subsec. (b). Pub. L. 89-97, §106(b), struck out second sentence which read: "The preceding sentence shall not apply to amounts paid for the care of- "(1) the taxpayer and his spouse, if either of them has attained the age of 65 before the close of the taxable year, or"(2) any dependent described in subsection (a)(1)(A)."Subsec. (c). Pub. L. 89-97, §106(d)(1), struck out subsec. (c) relating to maximum limitations on medical and dental expenses under this section. Subsec. (e). Pub. L. 89-97, §106(c), struck out from par. (1)(A) "including amounts paid for accident or health insurance" after "function of the body", added pars. (1)(C), (2), and (3), and renumbered former par. (2) as (4).Subsec. (g). Pub. L. 89-97, §106(d)(1), struck out provisions relating to maximum limitation if taxpayer or spouse has attained age 65 and is disabled, special rule, amounts taken into account, meaning of disabled, and determination of status. 1964-Subsec. (b). Pub. L. 88-272 excluded persons attaining age 65 before the close of the taxable year from the limitation, whether they are the taxpayer and his spouse, or the mother or father of the taxpayer and his spouse.1962-Subsec. (c). Pub. L. 87-863, §1(a), substituted "$5,000" for "$2,500", "$10,000" for "$5,000", and "$20,000" for "$10,000".Subsec. (g). Pub. L. 87-863, §1(b), substituted "$20,000" for "$15,000" in three places, and "$40,000" for "$30,000".1960-Subsec. (a). Pub. L. 86-470 authorized a taxpayer to deduct medical care expenses for dependent parents of the taxpayer or his spouse who have attained the age of 65 before the close of the taxable year without applying the three percent limitation.1958-Subsec. (c). Pub. L. 85-866, §17(b), substituted "Except as provided in subsection (g), the" for "The".Subsec. (d)(2)(A). Pub. L. 85-866, §16, struck out "claimed or" before "allowed".Subsec. (g). Pub. L. 85-866, §17(A), added subsec. (g).
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF 2020 AMENDMENT Pub. L. 116-260, div. EE, title I, §101(b), Dec. 27, 2020, 134 Stat. 3039, provided that: "The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2020."
EFFECTIVE DATE OF 2019 AMENDMENT Amendment by Pub. L. 116-94 applicable to taxable years ending after Dec. 31, 2018, see section 103(c) of Pub. L. 116-94, set out as a note under section 56 of this title.
EFFECTIVE DATE OF 2017 AMENDMENT Amendment by section 11002(d)(7) of Pub. L. 115-97 applicable to taxable years beginning after Dec. 31, 2017, see section 11002(e) of Pub. L. 115-97, set out as a note under section 1 of this title. Amendment by section 11027(a) of Pub. L. 115-97 applicable to taxable years beginning after Dec. 31, 2016, see section 11027(c) of Pub. L. 115-97, set out as a note under section 56 of this title.
EFFECTIVE DATE OF 2010 AMENDMENT Amendment by Pub. L. 111-148 applicable to taxable years beginning after Dec. 31, 2012, see section 9013(d) of Pub. L. 111-148, set out as a note under section 56 of this title.
EFFECTIVE DATE OF 2004 AMENDMENT Amendment by Pub. L. 108-311 applicable to taxable years beginning after Dec. 31, 2004, see section 208 of Pub. L. 108-311, set out as a note under section 2 of this title.
EFFECTIVE DATE OF 1996 AMENDMENT Amendment by Pub. L. 104-191 applicable to taxable years beginning after Dec. 31, 1996, see section 322(c) of Pub. L. 104-191, set out as a note under section 162 of this title.
EFFECTIVE DATE OF 1993 AMENDMENT Amendment by Pub. L. 103-66 applicable to taxable years beginning after Dec. 31, 1993, see section 13131(e) of Pub. L. 103-66, set out as a note under section 32 of this title.
EFFECTIVE DATE OF 1990 AMENDMENT Amendment by section 11111(d)(1) of Pub. L. 101-508 applicable to taxable years beginning after Dec. 31, 1990, see section 11111(f) of Pub. L. 101-508, set out as a note under section 32 of this title. Pub. L. 101-508, §11342(b), Nov. 5, 1990, 104 Stat. 1388-472, provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 1990."
EFFECTIVE DATE OF 1986 AMENDMENT Amendment by Pub. L. 99-514 applicable to taxable years beginning after Dec. 31, 1986, see section 151(a) of Pub. L. 99-514, set out as a note under section 1 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT Amendment by section 423(b) of Pub. L. 98-369 applicable to taxable years beginning after Dec. 31, 1984, see section 423(d) of Pub. L. 98-369, set out as a note under section 2 of this title.Amendment by section 474(r)(9) of Pub. L. 98-369 applicable to taxable years beginning after Dec. 31, 1983, and to carrybacks from such years, see section 475(a) of Pub. L. 98-369, set out as a note under section 21 of this title. Pub. L. 98-369, div. A, title IV, §482(c), July 18, 1984, 98 Stat. 848, provided that: "The amendments made by this section [amending this section and section 152 of this title] shall apply to taxable years beginning after December 31, 1983."Amendment by section 711(b) of Pub. L. 98-369 effective as if included in the provision of the Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. 97-248, to which such amendment relates, see section 715 of Pub. L. 98-369, set out as a note under section 31 of this title.
EFFECTIVE DATE OF 1982 AMENDMENT Pub. L. 97-248, title II, §202(c), Sept. 3, 1982, 96 Stat. 421, provided that:"(1) SUBSECTION (a).-The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1982."(2) SUBSECTION (b).-The amendments made by subsection (b) [amending this section and section 105 of this title] shall apply to taxable years beginning after December 31, 1983."
EFFECTIVE DATE OF 1976 AMENDMENT Amendment by section 504(c)(1) of Pub. L. 94-455 applicable to taxable years beginning after Dec. 31, 1975, see section 508 of Pub. L. 94-455, set out as a note under section 3 of this title.
EFFECTIVE DATE OF 1965 AMENDMENT Pub. L. 89-97, title I, §106(e), July 30, 1965, 79 Stat. 337, provided that: "The amendments made by this section [amending this section and sections 72, 79, 401, and 405 of this title] shall apply to taxable years beginning after December 31, 1966."
EFFECTIVE DATE OF 1964 AMENDMENT Pub. L. 88-272, title II, §211(b), Feb. 26, 1964, 78 Stat. 49, provided that: "The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1963."
EFFECTIVE DATE OF 1962 AMENDMENT Pub. L. 87-863, §1(c), Oct. 23, 1962, 76 Stat. 1141, provided that: "The amendments made by subsections (a) and (b) [amending this section] shall apply only with respect to taxable years beginning after December 31, 1961."
EFFECTIVE DATE OF 1960 AMENDMENT Pub. L. 86-470, §3(b), May 14, 1960, 74 Stat. 133, provided that: "The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1959."
EFFECTIVE DATE OF 1958 AMENDMENT Amendment by section 16 of Pub. L. 85-866 applicable to taxable years beginning after Dec. 31, 1953, and ending after Aug. 16, 1954, see section 1(c)(1) of Pub. L. 85-866, set out as a note under section 165 of this title.Pub. L. 85-866, §17(c), Sept. 2, 1958, 72 Stat. 1614, provided that: "The amendments made by subsections (a) and (b) [amending this section] shall apply only with respect to taxable years beginning after December 31, 1957."
- Secretary
- The term "Secretary" means the Secretary of the Treasury or his delegate.
- corporation
- The term "corporation" includes associations, joint-stock companies, and insurance companies.
- taxable year
- The term "taxable year" means the calendar year, or the fiscal year ending during such calendar year, upon the basis of which the taxable income is computed under subtitle A. "Taxable year" means, in the case of a return made for a fractional part of a year under the provisions of subtitle A or under regulations prescribed by the Secretary, the period for which such return is made.
- taxpayer
- The term "taxpayer" means any person subject to any internal revenue tax.