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.
De Leon is proposing that California provide a credit on its state income tax for amounts given to a state charitable fund as a way to get around the part of the new federal tax law that limits deductions for state income taxes but not for charitable contributions.