The IRS published a Q&A regarding the statutory rules created through this section.
SEC. 9012. ELIMINATION OF DEDUCTION FOR EXPENSES ALLOCABLE
TO MEDICARE PART D SUBSIDY.
(a) IN GENERAL.—Section 139A of the Internal Revenue Code
of 1986 is amended by striking the second sentence.
(b) EFFECTIVE DATE.—The amendment made by this section
shall apply to taxable years beginning after December 31, 2012.