Also known as Cardiac Catheter Ablation Catheter ablation is a procedure that uses energy to make small scars in your heart tissue to prevent abnormal electrical signals from moving through your heart.
However, for any tax year, all current-year contributions are deducted first. The second 50% limitation refers to gifts (other than capital gain property) to certain types of charitable organizations (50% charities) that are considered first in computing the overall 50% limit.
1 OVERVIEW. 2  For federal income tax purposes, there are several limitations that can reduce the benefits of your itemized. deductions: (1) the miscellaneous itemized deduction limitation(also known as the â 2% floorâ), (2) the itemized. deduction phase-out (also known as the âPeaseâ limitation); (3) the medical expense âfloor;â (4) limitations on. charitable deductions; and (5) limitations on deductions for loss/theft.