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.
Limitation on itemized deductions. Starting with the 2013 tax year, the so-called Pease limitation on itemized deductions (named for the congressman who first introduced it) applies to charitable deductions. For 2017 most itemized deductions, including charitable deductions, are reduced by 3% of AGI over $261,500 for single filers and $313,800 for joint filers (up to a maximum total of 80% of nonexempt itemized deductions). The limitation is indexed for inflation and changes each year.
The IRS released Rev. Proc. 2015-30, updating the HSA limits for 2016. For calendar year 2016, the annual limitation on deductions for an HSA for: â¢ an individual with self-only coverage under a high deductible health plan is $3,350. â¢ an individual with family coverage under a high deductible health plan is $6,750.