Obesity deduction timely.

Byline: The Register-Guard

While it may seem unusual to praise the Internal Revenue Service, especially around tax time, the federal tax-collector has made a worthwhile and welcome decision: It has recognized obesity as a disease and, thus, will allow weight-loss expenses as a medical deduction.

The IRS's decision is not only right, but timely. The rise in obesity - in children as well as adults - throughout the United States is abundantly documented. Anything that can help reverse that trend, including tax deductions, is to be applauded. There may be another benefit: The IRS ruling could lead insurance companies and government programs such as Medicare to cover obesity treatments.

There is a predictable, but understandable, caveat to the IRS' decision. Since 2000, taxpayers have been able to deduct the cost of weight-loss programs as a medical expense - but only if a physician recommended them. Now, to take the obesity deduction - even on the 2001 tax returns due April 15 - a taxpayer must participate in a weight-loss program for doctor-approved and medically valid reasons. Joining a health club or weight-control program "to improve the taxpayer's appearance, general health and sense of well-being" won't qualify for the deduction if the participation isn't part of a medical regimen recommended by a doctor.

Qualifying for a medical deduction is not easy. Medical expenses must exceed 7.5 percent of adjusted gross income to be allowed. Regular checkups won't get you there if your income is at a certain level. And even if a taxpayer's medical expenses include a doctor-prescribed weight-loss program and do meet the deduction threshold, the deduction is allowed only if the taxpayer itemizes deductions. And not covered by the deduction are diet foods - people have to buy food, the IRS reasons, whether or not they're trying to lose weight.

Information abounds that obesity adversely affects the nation's overall health. In 1998, the National Institutes of Health estimated that 97 million - that's 97 million - American adults were overweight or obese. Weight problems among young people are a cause of increasing concern. It's estimated by health experts that 300,000 unnecessary deaths a year are attributable to obesity.

The definition of obesity might have something to do with the huge numbers. It's defined by the federal government as excessive mass for a given person's height. An example: A 5-foot-5 person is considered obese if he or she weighs 180 pounds. Another example: A 6-foot person who weighs 221 pounds is obese.

Definitions aside, obesity now joins such other medically related deductions as smoking cessation and alcoholism treatment programs. The IRS has done many Americans a big favor that could lead not only to money-saving deductions and possible larger refunds, but to better overall health. And that's worth praising.