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.
Any amounts not utilized in the year of contribution as a result of the charitable contribution limitation were allowed to be carried forward for up to five years. The renewed law raises the charitable deduction a landowner can take for donating a qualified conservation easement for 2012 and 2013 from 30% of AGI to 50%. Qualifying farmers and ranchers can take a charitable deduction of up to 100% of their AGI for 2012 and 2013.