# Pub. L. 86-470: changes to the Internal Revenue Code

1960-05-14, 74 Stat. 133. Source: <https://www.govinfo.gov/link/plaw/86/public/470>.

## Legislative history

- Bill: [H.R. 9660](https://www.congress.gov/bill/86th-congress/house-bill/9660)

## § 213: Medical, dental, etc., expenses

- § 213(a): Pub. L. 86–470 authorized a taxpayer to deduct medical care expenses for dependent parents of the taxpayer or his spouse who have attained the age of 65 before the close of the taxable year without applying the three percent limitation.