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Medical Expense Deduction : History and Rationale for Past Changes.

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ProQuest Congressional Research Digital Collection: Part A (1830-2003) Available online

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Format:
Book
Government document
Author/Creator:
Library of Congress. Congressional Research Service.
Language:
English
Subjects (All):
Health insurance.
Medical economics.
Tax incentives.
Physical Description:
1 online resource (17 pages) : digital, PDF file
monochrome
Place of Publication:
[Place of publication not identified] : [publisher not identified], 2001.
System Details:
System requirements: PDF reader software.
text file
PDF
Summary:
Traces legislative history of the medical expense tax deduction. Provides rationale for changes affecting deduction calculations, the deductibility of medical expenses for elderly taxpayers, the tax treatment of various health care expenses, changes in tax rates and bases, long-term care expenses for the disabled, and the inclusion of health insurance premiums against such expenses as a deductible medical expense.
Notes:
CRS Report.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC.
Other Format:
Microfiche version: Library of Congress. Congressional Research Service. Medical Expense Deduction
Access Restriction:
Restricted for use by site license.

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