Catholic University Law Review


Per– and Ployfluoroalkyl Substances (PFAS) have been used in a wide variety

of products due to their ability to reduce friction. However, studies have shown

that exposure to PFAS can cause harmful effects in humans. In fact, it has been

called a “national emergency” in testimony before Congress. As a result, there

have been efforts to limit exposure to the disease-causing substances through

abatement and avoidance. The Internal Revenue Code, through the

unreimbursed medical expense tax deduction of I.R.C. § 213, may offer one

policy solution for individuals seeking to participate in abatement activities.

This comment explores the development and implementation of I.R.C. § 213,

applies the interpretation and application of I.R.C. § 213 to efforts individuals

can take to limit their exposure to PFAS, and makes recommendations that the

Internal Revenue Service, the judiciary, and Congress could take to clarify the

application of I.R.C. § 213 as it relates to the avoidance of PFAS and other

disease-causing substances.