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 maximum limit is equal to 80 percent of itemized deductions (that is, taxpayers retain no less than 20 percent of their deductions). That limit, originally proposed by Congressman Donald Pease, is often called the Pease limitation. This option considers three alternative approaches that would replace the Pease limitation with broader restrictions on the total amount of itemized deductions that taxpayers are allowed to take: 1  The first alternative would limit the tax benefits of itemized deductions to 28 percent of the deductionsâ total value.