I have to be honest and admit that I have no clue what a radon mitigation system is. However, I typed the term in our vast tax research database, and this is what came up. I wish I could have helped more.
COM-RPT-HIST, [HRRepNo 100-1104], 1988 Technical Corrections Conference Report , (Oct. 24, 1988) PART 02 OF 04.
9. MEDICAL EXPENSE DEDUCTION FOR CERTAIN RADON MITIGATION COSTS
Taxpayers who itemize deductions are allowed to deduct medical expenses of the taxpayer, spouse, or a dependent, to the extent that such expenses exceed 7.5 percent of adjusted gross income (sec. 213). The cost of a permanent improvement to a residence may be deductible as a medical expense if the expenditure is directly related to medical care, but only for any portion of the cost that exceeds the increased value of the property attributable to the improvement.
Specified types of home improvement costs incurred to mitigate radon gas exposure are treated as medical care expenses eligible for the section 213 deduction. This provision applies only if the taxpayer shows, through measurements taken by a State or by a person approved by the Environmental Protection Agency (EPA), that radon levels in the taxpayer's home exceeded the level of safety recommended by the EPA. The full amount of such specified types of radon mitigation expenditures is eligible for the medical expense deduction without regard to whether such expenditures increase the value of the home.
The specified types of home improvements for mitigating radon gas exposure are: (1) sub-slab ventilation; (2) drain-tile ventilation; (3) block-wall ventilation; and (4) sump ventilation. In addition, Treasury regulations may provide that installation of air heat exchangers and air filtration systems as well as other techniques may be eligible for the deduction, if the taxpayer shows that one of the four specified techniques listed above failed to reduce the concentration of radon gas in the air of the residence to the level of safety recommended by the EPA.
The provision is effective for taxable years beginning after December 31, 1987.
The conference agreement follows the House bill.
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