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TREAS/IRS | RIN: 1545-BJ73 | Publication ID: Spring 2021 |
Title: Medical and Dental Expenses | |
Abstract:
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. |
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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 |
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Timetable:
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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 Email: amy.s.wei@irscounsel.treas.gov |