Following up on my prior post, Lawmakers Ask IRS to Treat Breastfeeding as a Medical Expense (No. 10, 2010): the IRS today issued an advance copy of Announcement 2011-14, 2011-9 I.R.B. ___ (Feb. 28, 2011):
The IRS has concluded that breast pumps and supplies that assist lactation are medical care under § 213(d) because, like obstetric care, they are for the purpose of affecting a structure or function of the body of the lactating woman. Therefore, if the remaining requirements of § 213(a) are met (for example, the taxpayer’s total medical expenses exceed 7.5% of adjusted gross income), expenses paid for breast pumps and supplies that assist lactation are deductible medical expenses. Amounts reimbursed for these expenses under flexible spending arrangements, Archer medical savings accounts, health reimbursement arrangements, or health savings accounts are not income to the taxpayer.
