WASHINGTON -- Responding to a request from Congressman George Miller (Demorat-7th District, California), the Internal Revenue Service today issued a ruling that will allow parents to deduct some of the costs associated with attending medical meetings related to their child's health condition.

"Today's ruling means that parents who must often expend a great deal of money to learn about innovative treatment for their children will be able to deduct some of the costs of attending these conferences," said Miller. "Virtually everyone else attending meetings can deduct the cost: physicians, vendors, salespeople. I thought that the parents of the patient should get a little help, too, and I am delighted the IRS has agreed."

Professional and advocacy groups that focus on particular diseases or physical conditions frequently hold national meetings at which parents can meet with leading researchers and health practitioners to learn about the latest techniques for addressing their children's health care. In many cases, parents do not have access to such state-of-the-art procedures in their home communities and can inform their doctors of new treatments learned at the conferences.

Miller said he will work with various children's health and advocacy organizations to ensure that parents have access to IRS Revenue Ruling 2000-24 for the 2000 tax year. According to today's decision, parents will be able to deduct "amounts paid by an individual for expenses of admission and transportation to a medical conference relating to the chronic disease of the individual's dependent."

For further information, see: Internal Revenue Bulletin 2000-19 (May 8, 2000), Revenue Ruling 2000-24 (as referred to above), pages 963-964.

NOTE: Revenue Ruling 2000-24 (pages 963-964) is located WITHIN Revenue Bulletin 2000-19.