loading…

Cosmetic surgery.—

1 rule

(A) In general .— The term “medical care” does not include cosmetic surgery or other similar procedures, unless the surgery or procedure is necessary to ameliorate a deformity arising from, or directly related to, a congenital abnormality, a personal injury resulting from an accident or trauma, or disfiguring disease.

(B) Cosmetic surgery defined .— For purposes of this paragraph, the term “cosmetic surgery” means any procedure which is directed at improving the patient’s appearance and does not meaningfully promote the proper function of the body or prevent or treat illness or disease.

in view

Whole section

Encodings · 1

cosmetic_surgery_excluded_from_medical_care26 USC § 213 (d)(9) · derived

26 USC 213(d)(9)

name: cosmetic_surgery_excluded_from_medical_care
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 213(d)(9)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/213
          text: >-
            medical care does not include cosmetic surgery or other similar
            procedures, unless the surgery or procedure is necessary to
            ameliorate a deformity...
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/213
          text: >-
            cosmetic surgery means any procedure which is directed at improving
            the patient’s appearance and does not meaningfully promote the
            proper function of the body or prevent or treat illness or disease
versions:
  - effective_from: '2026-01-01'
    formula: >-
      procedure_is_cosmetic_surgery_or_similar

      and
      procedure_directed_at_improving_appearance_without_meaningfully_promoting_body_function_or_preventing_or_treating_illness

      and not
      procedure_necessary_to_ameliorate_deformity_from_congenital_abnormality

      and not
      procedure_necessary_to_ameliorate_deformity_from_accident_or_trauma

      and not
      procedure_necessary_to_ameliorate_deformity_from_disfiguring_disease

open in graph ↗

▸rulespec code

Shown source

statutes/26/213.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/213; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

medical_expense_agi_floor_rate

Parameter

source: 26 USC 213(a)

- name: medical_expense_agi_floor_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 213(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/213
            text: to the extent that such expenses exceed 7.5 percent of adjusted gross income
  versions:
    - effective_from: '2026-01-01'
      formula: '0.075'

medical_lodging_nightly_cap

Parameter

source: 26 USC 213(d)(2)

- name: medical_lodging_nightly_cap
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 213(d)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              The amount taken into account under the preceding sentence shall not exceed $50 for
              each night for each individual.
  versions:
    - effective_from: '2026-01-01'
      formula: '50'

ltc_premium_age_threshold_40

Parameter

source: 26 USC 213(d)(10)(A)

- name: ltc_premium_age_threshold_40
  kind: parameter
  dtype: Integer
  source: 26 USC 213(d)(10)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/213
            text: 40 or less
  versions:
    - effective_from: '2026-01-01'
      formula: '40'

ltc_premium_age_threshold_50

Parameter

source: 26 USC 213(d)(10)(A)

- name: ltc_premium_age_threshold_50
  kind: parameter
  dtype: Integer
  source: 26 USC 213(d)(10)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/213
            text: More than 40 but not more than 50
  versions:
    - effective_from: '2026-01-01'
      formula: '50'

ltc_premium_age_threshold_60

Parameter

source: 26 USC 213(d)(10)(A)

- name: ltc_premium_age_threshold_60
  kind: parameter
  dtype: Integer
  source: 26 USC 213(d)(10)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/213
            text: More than 50 but not more than 60
  versions:
    - effective_from: '2026-01-01'
      formula: '60'

ltc_premium_age_threshold_70

Parameter

source: 26 USC 213(d)(10)(A)

- name: ltc_premium_age_threshold_70
  kind: parameter
  dtype: Integer
  source: 26 USC 213(d)(10)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/213
            text: More than 60 but not more than 70
  versions:
    - effective_from: '2026-01-01'
      formula: '70'

ltc_premium_limit_age_40_or_less_base

Parameter

source: 26 USC 213(d)(10)(A)

- name: ltc_premium_limit_age_40_or_less_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 213(d)(10)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: table_cell
          source:
            corpus_citation_path: us/statute/26/213
            table:
              header: eligible long-term care premiums limitation table
              row: 40 or less
              column: The limitation is
  versions:
    - effective_from: '2026-01-01'
      formula: '200'

ltc_premium_limit_age_over_40_through_50_base

Parameter

source: 26 USC 213(d)(10)(A)

- name: ltc_premium_limit_age_over_40_through_50_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 213(d)(10)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: table_cell
          source:
            corpus_citation_path: us/statute/26/213
            table:
              header: eligible long-term care premiums limitation table
              row: More than 40 but not more than 50
              column: The limitation is
  versions:
    - effective_from: '2026-01-01'
      formula: '375'

ltc_premium_limit_age_over_50_through_60_base

Parameter

source: 26 USC 213(d)(10)(A)

- name: ltc_premium_limit_age_over_50_through_60_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 213(d)(10)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: table_cell
          source:
            corpus_citation_path: us/statute/26/213
            table:
              header: eligible long-term care premiums limitation table
              row: More than 50 but not more than 60
              column: The limitation is
  versions:
    - effective_from: '2026-01-01'
      formula: '750'

ltc_premium_limit_age_over_60_through_70_base

Parameter

source: 26 USC 213(d)(10)(A)

- name: ltc_premium_limit_age_over_60_through_70_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 213(d)(10)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: table_cell
          source:
            corpus_citation_path: us/statute/26/213
            table:
              header: eligible long-term care premiums limitation table
              row: More than 60 but not more than 70
              column: The limitation is
  versions:
    - effective_from: '2026-01-01'
      formula: '2000'

ltc_premium_limit_age_over_70_base

Parameter

source: 26 USC 213(d)(10)(A)

- name: ltc_premium_limit_age_over_70_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 213(d)(10)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: table_cell
          source:
            corpus_citation_path: us/statute/26/213
            table:
              header: eligible long-term care premiums limitation table
              row: More than 70
              column: The limitation is
  versions:
    - effective_from: '2026-01-01'
      formula: '2500'

ltc_premium_increase_rounding_multiple

Parameter

source: 26 USC 213(d)(10)(B)(i)

- name: ltc_premium_increase_rounding_multiple
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 213(d)(10)(B)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              If any increase determined under the preceding sentence is not a multiple of $10, such
              increase shall be rounded to the nearest multiple of $10.
  versions:
    - effective_from: '2026-01-01'
      formula: '10'

eligible_ltc_premium_base_limit

Derived

source: 26 USC 213(d)(10)(A)

- name: eligible_ltc_premium_base_limit
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 213(d)(10)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/213
            text: The limitation table applies by attained age before the close of the taxable year.
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if age <= ltc_premium_age_threshold_40:
            ltc_premium_limit_age_40_or_less_base
        else:
            if age <= ltc_premium_age_threshold_50:
                ltc_premium_limit_age_over_40_through_50_base
            else:
                if age <= ltc_premium_age_threshold_60:
                    ltc_premium_limit_age_over_50_through_60_base
                else:
                    if age <= ltc_premium_age_threshold_70:
                        ltc_premium_limit_age_over_60_through_70_base
                    else:
                        ltc_premium_limit_age_over_70_base

eligible_ltc_premium_indexed_limit_scalar_limit

Parameter

source: 26 USC 213(d)(10)(B)

- name: eligible_ltc_premium_indexed_limit_scalar_limit
  kind: parameter
  dtype: Count
  source: 26 USC 213(d)(10)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              each dollar amount contained in subparagraph (A) shall be increased by the medical
              care cost adjustment ... rounded to the nearest multiple of $10
  versions:
    - effective_from: '2026-01-01'
      formula: '0.5'

eligible_ltc_premium_indexed_limit

Derived

source: 26 USC 213(d)(10)(B)

- name: eligible_ltc_premium_indexed_limit
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 213(d)(10)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              each dollar amount contained in subparagraph (A) shall be increased by the medical
              care cost adjustment ... rounded to the nearest multiple of $10
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/213#eligible_ltc_premium_indexed_limit_scalar_limit
            output: eligible_ltc_premium_indexed_limit_scalar_limit
            hash: sha256:local
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        eligible_ltc_premium_base_limit
        + floor(
            (
                (
                    eligible_ltc_premium_base_limit
                    * medical_care_cost_adjustment
                )
                / ltc_premium_increase_rounding_multiple
            )
            + eligible_ltc_premium_indexed_limit_scalar_limit
        )
        * ltc_premium_increase_rounding_multiple

eligible_ltc_premiums_taken_into_account

Derived

source: 26 USC 213(d)(1)(D), 213(d)(10)

- name: eligible_ltc_premiums_taken_into_account
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 213(d)(1)(D), 213(d)(10)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/213
            text: only eligible long-term care premiums ... shall be taken into account
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              means the amount paid during a taxable year ... to the extent such amount does not
              exceed the limitation
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        min(
            qualified_long_term_care_insurance_premiums_paid,
            eligible_ltc_premium_indexed_limit
        )

medicine_or_drug_taken_into_account

Derived

source: 26 USC 213(b), 213(d)(3)

- name: medicine_or_drug_taken_into_account
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 213(b), 213(d)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/213
            text: only if such medicine or drug is a prescribed drug or is insulin
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              prescribed drug means a drug or biological which requires a prescription of a
              physician for its use by an individual
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        payment_is_for_medicine_or_drug
        and (
            medicine_or_drug_is_prescribed_drug
            or medicine_or_drug_is_insulin
        )

lodging_treated_as_medical_care

Derived

source: 26 USC 213(d)(2)

- name: lodging_treated_as_medical_care
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 213(d)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              Amounts paid for lodging ... while away from home primarily for and essential to
              medical care ... shall be treated as amounts paid for medical care if...
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        payment_is_for_lodging_away_from_home
        and lodging_is_not_lavish_or_extravagant_under_circumstances
        and lodging_is_primarily_for_and_essential_to_medical_care
        and medical_care_is_provided_by_physician_in_licensed_hospital_or_equivalent_facility
        and not significant_element_of_personal_pleasure_recreation_or_vacation_in_travel

lodging_amount_taken_into_account

Derived

source: 26 USC 213(d)(2)

- name: lodging_amount_taken_into_account
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 213(d)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              The amount taken into account under the preceding sentence shall not exceed $50 for
              each night for each individual.
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if lodging_treated_as_medical_care:
            min(
                lodging_amount_paid,
                medical_lodging_nightly_cap * lodging_nights * lodging_individuals
            )
        else:
            0

decedent_estate_medical_expense_treated_as_paid_by_taxpayer

Derived

source: 26 USC 213(c)

- name: decedent_estate_medical_expense_treated_as_paid_by_taxpayer
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 213(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              expenses ... paid out of his estate during the 1-year period beginning with the day
              after the date of his death shall be treated as paid by the taxpayer at the time
              incurred
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              shall not apply if the amount paid is allowable under section 2053 ... but this
              paragraph shall not apply if ... there is filed ... a statement ... and ... a waiver
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        expense_is_for_medical_care_of_decedent_taxpayer
        and expense_paid_out_of_estate_during_one_year_period_after_death
        and (
            not estate_tax_deduction_allowable_for_amount
            or (
                statement_filed_that_estate_tax_deduction_not_allowed_for_amount
                and waiver_filed_of_right_to_estate_tax_deduction_for_amount
            )
        )