# Pub. L. 87-863: changes to the Internal Revenue Code

1962-10-23, 76 Stat. 1141. Source: <https://www.govinfo.gov/link/plaw/87/public/863>.

## Legislative history

- Bill: [H.R. 10620](https://www.congress.gov/bill/87th-congress/house-bill/10620)

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

- § 213(c): Pub. L. 87–863, § 1(a), substituted “$5,000” for “$2,500”, “$10,000” for “$5,000”, and “$20,000” for “$10,000”.
- § 213: Pub. L. 87–863, § 1(b), substituted “$20,000” for “$15,000” in three places, and “$40,000” for “$30,000”.

## § 401: Qualified pension, profit-sharing, and stock bonus plans

- § 401(h): Pub. L. 87–863 added subsec. (h). Former subsec. (h) redesignated (i).
- § 401(i): Pub. L. 87–863 redesignated former subsec. (h) as (i).

## § 404: Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan

- § 404(a)(2): Pub. L. 87–863 inserted “, or retirement annuities and medical benefits as described in section 401(h),” after “purchase of retirement annuities”, and “, or such retirement annuities and medical benefits” after “such retirement annuities.”

## § 1341: Computation of tax where taxpayer restores substantial amount held under claim of right

- § 1341(b)(4), § 1341(b)(5): Pub. L. 87–863 added pars. (4) and (5).

## § 7608: Authority of internal revenue enforcement officers

- § 7608: Pub. L. 87–863 redesignated existing provisions as subsec. (a), added subsec. (a) heading, and added subsec. (b).