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TREAS/IRS RIN: 1545-BJ73 Publication ID: Spring 2021 
Title: Medical and Dental Expenses 

These proposed regulations provide guidance to deduct medical and dental expenses under section 213 of the Internal Revenue Code.  Specifically, the proposed regulations renumber, restructure, and revise the current regulations to improve clarity, and incorporate several statutory changes made to section 213 over the years.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 213    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2021 
Additional Information: REG-131552-08 (NPRM) Drafter attorney: Amy S. Wei (202) 317-7011 Reviewer attorney: Bridget E. Tombul (202) 317-7011 Treasury attorney: Kimberly Koch (202) 622-0854 CC:ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Amy S. Wei
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4531,
Washington, DC 20224
Phone:202 317-7011
Fax:855 576-2336