US Laws - Affordable Health Care Act (HR3950F)
TITLE IX--REVENUE PROVISIONS
Subtitle A--Revenue Offset Provisions

SEC. 9013. MODIFICATION OF ITEMIZED DEDUCTION FOR MEDICAL EXPENSES. (11706)(1-click HTML)

(a) In General- Subsection (a) of section 213 of the Internal Revenue Code of 1986 is amended by striking "7.5 percent" and inserting "10 percent". (11707)

(b) Temporary Waiver of Increase for Certain Seniors- Section 213 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (11708)

"(f) Special Rule for 2013, 2014, 2015, and 2016- 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.". (11709)

(c) Conforming Amendment- Section 56(b)(1)(B) of the Internal Revenue Code of 1986 is amended by striking "by substituting "10 percent" for "7.5 percent" and inserting "without regard to subsection (f) of such section". (11710)

(d) Effective Date- The amendments made by this section shall apply to taxable years beginning after December 31, 2012. (11711)

  

Our Mission
Objective

Our mission is to provide citizens free access to the laws and codes of their state utilizing a unique search engine that matches clients with qualified legal professionals who can help with specific issues.

Our goal is to do this in a manner that promotes open government and freedom of information, while providing attorneys with valuable tools to connect with qualified prospects in need of professional services.

Ignorance Is No Excuse
Your Right To Know The Law

All citizens have a right to have access to the laws that govern them. Citizen awareness and participation in government is fundamental to ensuring a sound democracy.

Although unfettered access to the law is a fundamental right to all citizens, there is no substitute for experienced legal counsel.

We do not recommend self-representation. We do, however, recognize that in an age where people routinely research legal matters online using everything from a smartphone to their xbox, both attorneys and clients alike can benefit from this resource.