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TITLE 26-INTERNAL REVENUE CODE (Aug. 16, 1954, ch. 736, 68A Stat. 69; Sept. 2, 1958, Pub. L. 85-866, title I, §§ 16, 17(a), (b), 72 Stat. 1613, 1614; May 14, 1960, Pub. L. 86-470, § 3(a), 74 Stat. 133; Oct. 23, 1962, Pub. L. 87-863, § 1(a), (b), 76 Stat. 1141; Feb. 26, 1964, Pub. L. 88-272, title II, § 211(a), 78 Stat. 49; July 30, 1965, Pub. L. 89-97, title I, § 106(a)-(d)(1), 79 Stat. 336, 337; Oct. 4, 1976, Pub. L. 94-455, title V, § 504(c)(1), title XIX, § 1906(b)(13)(A), 90 Stat. 1565, 1834.) REFERENCES IN TEXT The Social Security Act, referred to in subsec. (e)(1)(C), is act Aug. 14, 1935, ch. 531, 49 Stat. 620, as amended. Part B of title XVIII of the Social Security Act is classified generally to part B (Q 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 Tables volume. AMENDMENTS 1976-Subsec. (d)(2). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" following "Secretary". Subsec. (f). Pub. L. 94-455, § 504(c)(1), substituted "a credit under section 44A" for "a deduction under sec- tion 214" following "allowed as". 1965-Subsee. (a). Pub. L. 89-97, § 106(a), substituted "There shall be allowed as a deduction the following amounts, not compensated for by insurance or other- wise- "(1) the amount by which the amount of the ex- penses 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) exceeds 3 percent of the ad- justed gross income, and "(2) an amount (not in excess of $150) equal to one-half of the expenses paid during the taxable year for insurance which constitutes medical care for the taxpayer, his spouse, and dependents." for "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 depen- dent (as defined in section 152): "(1) If neither the taxpayer nor his spouse has at- tained 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 depen- dents (other than any dependent described in sub- paragraph (A)) exceed 3 percent of the adjusted gross income. "(2) If either the taxpayer or his spouse has at- tained 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 depen- dent described In paragraph (1)(A)) exceed 3 per- cent of the adjusted gross income." Subsec. (b). Pub. L. 89-97, § 106(b), repealed the second sentence which had provided: "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)(I)(A)." Subsec. (c). Pub. L. 89-97, § 106(d)(1), struck out maximum limitations provisions. Subsec. (e). Pub. L. 89-97, § 106(c), deleted from par. (1)(A) "including amounts paid for accident or health insurance" following "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 pro- visions 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 taxpay. er 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 instances, and "$40,000" for "$30,000". 1960-Subsec. (a). Pub. L, 86-470 authorized a tax. payer to deduct medical care expenses for dependent parents of the taxpayer or his spouse who have at- tained 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, eliminated "claimed or" preceding "allowed". Subsec. (g). Pub. L. 85-866, § 17(A), added subsec. (g). EFFECTIVE DATE OF 1976 AMENDMENT Amendment of subsec. (f) 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 an Effective Date of 1976 Amendment note under section 3 of this title. EFFECTIVE DATE OF 1965 AMENDMENT Section 106(e) of Pub. L. 89-97 provided that: "The amendments made by this section [to sections 72, 79, 213, 401, and 405 of this title] shall apply to taxable years beginning after December 31, 1966." EFFECTIVE DATE OF 1964 AMENDMENT Section 211(b) of Pub. L. 88-272 provided that: "The amendment made by subsection (a) [to subsec (b) of this section] shall apply to taxable years beginning after December 31, 1963." EFFECTIVE DATE OF 1962 AMENDMENT Section 1(c) of Pub. L. 87-863 provided that: "The amendments made by subsections (a) and (b) [to sub- sees. (c) and (g) of this section] shall apply only with respect to taxable years beginning after December 31, 1961." EFFECTIVE DATE OF 1960 AMENDMENT Section 3(b) of Pub. L. 86-470 provided that: "The amendment made by subsection (a) [to subsec. (a) of this section] shall apply to taxable years beginning after December 31, 1959." EFFECTIVE DATE OF 1958 AMENDMENT Amendment of subsec. (d)(2)(A) by Pub. L. 85-866 applicable to taxable years beginning after Dec. 31, 1953, and ending after Aug. 16, 1954, see section 1(c) of Pub. L. 85-866, set out as a note under section 165 of this title. Section 17(c) of Pub. L. 85-866 provided that: "The amendments made by subsections (a) [which added subsec, (g) of this section] and (b) [to subsec. (c) of this section] shall apply only with respect to taxable years beginning after December 31, 1957." § 213 Page 194