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
Unreimbursed Medical Expense Tax Deductions in Light of Per-and Polyfluoroalkyl Substances,
Cath. U. L. Rev.
Available at: https://scholarship.law.edu/lawreview/vol72/iss4/8