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.
All credits and deductions carry limits. Some carry a specific dollar limit. For example, the child tax credit cannot exceed $1,000 for each child. Other credits and deductions are limited by your income. For example, you can typically claim charitable deductions up to 50 percent of your adjusted gross income. Still other credits and deductions have specific limits for taxpayers whose adjusted gross income falls within certain ranges.