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Official portrait of Rep. Koch, Edward I. [D-NY-18]

Rep. Koch, Edward I. [D-NY-18]

United States · Official source

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1,664 records where Rep. Koch, Edward I. [D-NY-18] is listed as a sponsor, author, or other actor. Search with topics and years

Bill· HRH.R. 6677 (94th)referred

A bill making a supplemental appropriation for the Department of Labor for the fiscal year ending June 30, 1975 to provide additional funds for youth summer employment programs pursuant to the Comprehensive Employment and Training Act of 1973.

United States · United States Congress · 5 May 1975

Makes a supplemental appropriation of $678,750,000 to the Department of Labor for fiscal year 1975 to provide additional funds for youth summer employment programs under the Comprehensive Employment and Training Act.

Bill· HRH.R. 6638 (94th)referred

A bill to amend the Federal Property and Administrative Services Act of 1949, as amended, to provide for the disposal of surplus real property to States and their political subdivisions, agencies, and instrumentalities for economic development purposes.

United States · United States Congress · 1 May 1975

Authorizes the Administrator of General Services to assign to the Secretary of Commerce for disposal by sale or transfer to the States, such surplus property, including buildings, fixtures, and equipment situated thereon, as is determined by the Secretary of Commerce to be required to help multistate, State, and local areas meet special needs arising from actual or threatened severe unemployment arising from actions of the Federal Government in closing Federal facilities. Provides that any such sale or transfer shall be made only if the Secretary of Commerce (1) approves the transferee's plan for preparation and utilization of the surplus property for economic development purposes, (2) determines that transfer of the property for economic development purposes, and (3) determines that transfer of the property at fair market value would discourage reuse of the property for economically productive purposes. Stipulates that the sale price shall not be less than 25 percent of the fair market value.

Bill· HRH.R. 6549 (94th)referred

National Health Education and Promotion Act

United States · United States Congress · 30 April 1975

National Health Education and Promotion Act - Title I: National Center for Health Education and Promotion - Establishes in the Department of Health, Education, and Welfare the National Center for Health Education and Promotion to consist of not less than the following four divisions: the division for research in health education and preventive medicine; the division for community health education programs; the division for communications in health education; and the division of Federal programs. Directs the Secretary, acting through the Center, to develop a national health policy, including (1) formulation of a national strategy and national goals with respect to health education, health promotion, and preventive medicine; (2) incorporation of appropriate health education components into every facet of our society, especially into all aspects of health care and educational programming; and (3) increasing the application of health knowledge, skills, and practices by the general population in their patterns of daily living. Authorizes the Secretary of Health, Education, and Welfare to conduct specific programs consonant with the purposes of this Act upon determination of relative research needs. Authorizes appropriations for fiscal years 1976, 1977, and 1978 for continuing surveys of such needs. Specifies application requirements for health care facilties for grants, contracts, or payments under the Public Health Service Act, the Community Health Centers Act, and the Social Security Act to insure that programs under such Acts provide consumer health education. Provides for dissemination of data on health information and education programs through the division for communications in health education. Establishes an interdepartmental committee on health education and promotion to coordinate Federal activities relating to health education and promotion. Establishes the Health Education and Promotion Advisory Council to provide advice and recommendations to the Secretary on matters of general policy with respect to the functions of the Center. Requires the Secretary to report annually to the Congress on the activities and policy recommendations of the divisions of the Center. Authorizes appropriations for fiscal years 1976, 1977, and 1978 to carry out this title. Title II: Institution for Health Education and Promotion - Authorizes to be established a nonprofit corporation to be known as the Institution for Health Education and Promotion with the following functions the purposes of which are to facilitate the development of a health education and promotion strategy for the Nation: (1) consensus building and policy determination; (2) national strategy design; (3) health education advocacy; (4) technical assistance to national, state, and local health education groups; and (5) evaluation, testing, and demonstration of health education programs and technologies. Directs the Institution to report annually to the Congress. Authorizes appropriations for the expenses of the Institution for fiscal years 1976, 1977, and 1978.

Bill· HRH.R. 6559 (94th)referred

A bill to amend title 18 of the United States Code to prohibit certain forms of economic coercion based on religion, race, national origin, sex, or certain other factors.

United States · United States Congress · 30 April 1975

Provides that it shall be unlawful for any business enterprise or person acting on behalf or in the interest of a business enterprise to coerce, or attempt to coerce, by economic means another person, to fail to do business with, or to otherwise discriminate against any U.S. person, or any foreign person with respect to its activities in the United States, by reason of: (1) the religion, race, national origin, or sex of such U.S. or foreign person; or (2) direct or indirect support for any foreign government when such support is not in violation of U.S. laws. Prescribes a penalty of a fine of not more than $100,000, or imprisonment for not more than three years, or for violation of such provision. Prescribes a fine not to exceed $1,000,000 if the violator is any person other than an individual. Allows any person aggrieved by a violation of the prohibition against economic coercion to bring a suit in an appropriate U.S. district court without regard to the amount in controversy. States that such person may recover threefold actual damages, reasonable attorney's fees, and other litigation costs reasonably incurred. Permits the Attorney General to institute an action in an appropriate district court to collect a civil penalty against any person who practices prohibited economic coercion. States that the penalty shall not exceed $50,000 if imposed upon an individual, or not more than $500,000 if imposed upon any person other than an individual. Makes it unlawful for a person to violate this Act by exercising coercion through a foreign government or a business enterprise not subject to U.S. jurisdiction. States that whoever violates such provision shall be subject to a fine not to exceed $50,000 if an individual, or not to exceed $500,000 if any person other than an individual. Defines terms used in this Act, including "persons", and states that such term shall include a corporation, trust, company, association, firm, partnership, society, joint stock company, fund, or any organized group of persons whether incorporated or not.

Bill· HRH.R. 6528 (94th)referred

A bill to provide for the payment by the United States of attorneys' fees and other costs of the accused in criminal cases where the ultimate disposition is other than a conviction.

United States · United States Congress · 30 April 1975

Provides for the payment by the United States of reasonable attorneys' fees and other reasonable costs of the accused in criminal cases where the ultimate disposition is other than a conviction, unless the court determine that such payment would not be in the interest of justice.

Bill· HRH.R. 6497 (94th)referred

A bill to authorize interest subsidy payments to assist nursing homes in repair and renovation in order to comply with Federal standards.

United States · United States Congress · 29 April 1975

Authorizes interest subsidy payments under the National Housing Act to assist nursing homes in repair and renovation in order to comply with Federal standards if the Secretary of Health, Education, and Welfare certifies that such facilities are otherwise in substantial compliance with such standards.

Bill· HRH.R. 6489 (94th)referred

A bill to continue 100-percent Federal financing of the State costs in inspecting nursing homes and to assist the States new enforcement tools, such as a citation system and protective custodianship and other alternatives to license revocation.

United States · United States Congress · 29 April 1975

Provides for the 100 percent Federal financing of the State costs in inspecting nursing homes. Provides for Federal assistance for the States' new enforcement tools such as a citation system and protective custodianship and other alternatives to license revocation.

Bill· HRH.R. 6485 (94th)referred

A bill to amend title 18 and 19 of the Social Security Act to require strict controls for the handling of patients' accounts, personal expense moneys and valuables.

United States · United States Congress · 29 April 1975

Requires that accurate records of the handling of accounts, personal expense moneys, and valuables of patients receiving benefits under the Medicare program of the Social Security Act be maintained; that a receipt be given and recorded for such items; and that they be kept separate from similar items owned by the facility caring for such patients.

Bill· HRH.R. 6481 (94th)referred

A bill to require HEW to establish a rating system for nursing homes participating in Federal programs as a guide to consumers.

United States · United States Congress · 29 April 1975

Requires the Department of Health, Education, and Welfare to establish a rating system for nursing homes participating in Medicare and Medicaid programs of the Social Security Act as a guide to consumers. States that such ratings shall be based on surveys available to the Secretary under the Social Security Act.

Bill· HRH.R. 6473 (94th)referred

A bill to amend the Social Security Act to provide for placing responsibility for medical care provided by skilled nursing facilities under titles XVIII and XIX in a medical director.

United States · United States Congress · 29 April 1975

Provides for placing responsibility for medical care provided by skilled nursing facilities under the Medicare and Medicaid programs of the Social Security Act in a medical director who is a physician on call in emergencies and who either (1) spends 10 hours a week in each facility for which he is responsible or (2) spends 2 hours per week in such facility and is assisted by a nurse practitioner (whose functions are defined in the Act) who spends at least 20 hours per week at the facility.

Bill· HRH.R. 6499 (94th)referred

A bill to amend the National Labor Relations Act to make it an unfair labor practice to discharge an employee because he testifies before any committee of the Congress.

United States · United States Congress · 29 April 1975

Makes it an unfair labor practice under the National Labor Relations Act to discharge or otherwise discriminate against an employee because he has given testimony before any standing, special, or select committee of Congress, or in any proceeding before any agency or department of the Federal Government.

Bill· HRH.R. 6469 (94th)referred

A bill to allow the States to use supplementary security income payments plus a State supplement of not less than $100 per resident per month to provide care for residents in nonmedical shelter care facilities.

United States · United States Congress · 29 April 1975

Allows the States to use supplementary security income payments plus a State supplement of not less than $100 per resident per month to provide care for residents in nonmedical shelter care facilities, if such residents are ambulatory and need only minimum supervision.

Bill· HRH.R. 6495 (94th)referred

A bill to amend title VI of the Public Health Service Act to provide for the making of direct loans for the construction and rehabilitation of nursing homes owned and operated by churches and other nonprofit organizations.

United States · United States Congress · 29 April 1975

Provides for the making of direct loans at 4 percent or the current market interest rate, whichever is lower, under the Public Health Service Act, for the construction and rehabilitation of nursing homes owned and operated by churches and other nonprofit organizations. Authorizes to be appropriated such sums as may be necessary to carry out the provisions of this Act.

Bill· HRH.R. 6496 (94th)referred

A bill to authorize the Secretary of Health, Education, and Welfare to provide grants, for the planning, development, construction and rehabilitation of nursing homes in black and minority communities.

United States · United States Congress · 29 April 1975

Authorizes the Secretary of Health, Education, and Welfare to provide grants for the planning, development, construction, and rehabilitation of nursing homes in black and minority communities under the Public Health Service Act. Authorizes to be appropriated such sums as may be necessary to carry out the provisions of this Act.

Bill· HRH.R. 6491 (94th)referred

A bill to amend the Social Security act to provide for a system of inspections of State inspection and enforcement mechanisms with regard to facilities receiving payments under titles XVIII and XIX.

United States · United States Congress · 29 April 1975

Authorizes the Secretary of Health, Education, and Welfare, under title XX of the Social Security Act, to provide for a system of inspections of State inspection and enforcement mechanisms with regard to facilities receiving payments under the Medicare and Medicaid programs.

Bill· HRH.R. 6498 (94th)referred

A bill to amend title VII of the Public Health Service Act to provide for the making of grants to appropriate colleges and universities to assist them in establishing graduate programs for nurses in geriatrics and gerontology.

United States · United States Congress · 29 April 1975

Provides for the making of grants under the Public Health Service Act to public or nonprofit colleges and universities to assist them in establishing graduate programs for nurses in geriatrics and gerontology.

Bill· HRH.R. 6492 (94th)referred

A bill to authorize medicare or medicaid patients individually or as a class to bring suit for specific performance in Federal District Court against a long-term facility which is in violation of its provider agreement.

United States · United States Congress · 29 April 1975

Authorizes medicare or medicaid patients individually or as a class to bring suit under the Social Security Act for specific performance, without regard to the $10,000 jurisdictional amount, in Federal district court against a long-term care facility which is in violation of its provider agreement.

Bill· HRH.R. 6487 (94th)referred

A bill to amend title 19 of the Social Security Act to make certain requirements with respect to long-term care facility personnel compensated with Federal funds who are responsible for determining whether such institutions comply with health and safety standards required under such act.

United States · United States Congress · 29 April 1975

Provides educational and performance requirements for long-term care facility personnel compensated with Federal funds who are responsible for determining whether such institutions comply with health and safety standards required under title XIX (Medicaid) of the Social Security Act.

Bill· HRH.R. 6457 (94th)referred

A bill to amend the Internal Revenue Code of 1954 to increase the excise tax on cigarettes, and to amend the Public Health Service Act to establish a trust fund to be used to fund the research programs of the National Cancer Institute.

United States · United States Congress · 29 April 1975

Increases the excise tax under the Internal Revenue Code on small and large cigarettes, providing that such increased taxes collected after June 30, 1976, shall be appropriated to the National Cancer Research Fund established by this Act in the Treasury in specified amounts for fiscal years 1977 and 1978.

Bill· HRH.R. 6494 (94th)referred

A bill to amend the Social Security Act to improve the survey and certification process, rate setting and fiscal audit methods, and general regulation of nursing homes and intermediate care facilities under the medicaid program, and to provide for medical, psychological, and social assessment of long-term care patients under both the medicare and medicaid programs.

United States · United States Congress · 29 April 1975

Title I: Survey And Certification, Ratesetting And Audit, And General Regulation Of Long-Term Care Facilities Under Medicaid Programs - Requires that a State plan for medical assistance must provide that no skilled nursing facility may receive payments under such plan unless and until it is approved to receive payments under title XVIII (Medicare) of the Social Security Act. Provides that such State plan require that the State agency have the power to terminate reimbursement to a skilled nursing or intermediate care facility which violates its provider agreement. Requires such State plan to include that the inspection and medical review shall serve as the basis for determining the overpayment to such facility, and the amount such agency must refund. Requires such State plan to provide that any skilled nursing facility receiving payments under the plan be required to maintain with the State agency a bond to anticipate any and all claims for overpayment. Title II: Medical, Psychological, And Social Assessment Of Patients In Need Of Long-Term Care Under Medicare And Medicaid Programs - Requires that for payment of services furnished and individual under the Medicare and Medicaid programs that a physicain's certification be based on such patient assessment criteria as the Secretary of Health, Education, and Welfare may require. Provides that a State plan msut include a regular program of medical review utilizing such criteria as required by the Secretary of meeting their health care needs through alternative institutional or noninstitutional services.

Bill· HRH.R. 6488 (94th)referred

A bill to amend the Social Security Act to require that payments forms submitted from nursing homes contain warnings with regard to penalties imposed under sections 1877 and 1909.

United States · United States Congress · 29 April 1975

Requires that payment forms submitted from nursing homes for reimbursement under the Medicare and Medicaid programs of the Social Security Act contain warnings with regard to penalties imposed for misrepresentation of the amounts due under such Act.

Bill· HRH.R. 6483 (94th)referred

A bill to amend the Social Security Act to provide for the establishment of an Inspector General for health administration.

United States · United States Congress · 29 April 1975

Provides, under the Social Security Act, for the establishment of an Inspector General for health administration. Authorizes the Inspector General to suspend any regulation, practice, or procedure found not to be in compliance with the provisions or purposes of the Medicare or Medicaid programs. Authorizes the Inspector General to make confidential expenditures of up to $50,000 in any fiscal year to make inspections, audit, or reviews in furtherance of the purposes of this Act.

Bill· HRH.R. 6479 (94th)referred

A bill to require the immediate reporting of epidemic diseases or accidents in nursing homes participating in Federal programs.

United States · United States Congress · 29 April 1975

Requires nursing homes participating in Federal programs pursuant to title XVIII (Medicare) of the Social Security Act to have in effect procedures to prevent epidemic diseases and accidents and for reporting them immediately to appropriate authority and next of kin of patients involved in any untoward incident affecting health and safety.

Bill· HRH.R. 6486 (94th)referred

A bill to make unlawful the solicitation or acceptance of any gift, money or consideration over and above the rates established by the States and to make unlawful the solicitation or acceptance of any gift, money or donation as a precondition of admitting a patient to a long-term care facility.

United States · United States Congress · 29 April 1975

Provides criminal penalties under title XIX (Medicaid) of the Social Security Act for: (1) the solicitation or acceptance of any gift, money, or consideration over and above the rates established by the States; or (2) the acceptance of any gift, money, or donation, as a precondition of admitting a patient to a long-term care facility.

Bill· HRH.R. 6480 (94th)referred

A bill to require that a State plan under title 19 must be ratified by both the State's legislative and executive branch before being presented to the Secretary for his approval; to require that such plans be posted and available to the public; to require the Secretary to annually review a State's compliance with such plan and to publish performance ratings for the States and creating a cause of action allowing title 19 recipients individually or as a class to bring suit against a State for specific performance when a State fails to comply with the provisions of its plan.

United States · United States Congress · 29 April 1975

Requires State plans under the Medicaid program of the Social Security Act to be ratified by both the State's legislative and executive branch before being presented to the Secretary of Health, Education, and Welfare for his approval; and requires that such plans be posted and available to the public. Directs the Secretary to annually review a State's compliance with such plan and to publish performance ratings for the States. Creates a cause of action allowing Medicaid recipients individually or as a class to bring suit against a State for specific performance when a State fails to comply with the provisions of its plan.

Bill· HRH.R. 6478 (94th)referred

A bill to amend title 18 of 19 of the Social Security Act to require nursing homes to post their current license, medicare/medicaid certification, a list of owners of the facility, the names of staff, a patient's bill of rights as well as a description of services offered by the facility and the facility's charges therefor.

United States · United States Congress · 29 April 1975

Requires, under title XCIII (Medicare) of the Social Security Act, that nursing homes post their current license, medicare/medicaid certification, a list of owners of the facility, the names of staff, a patient's bill of rights as well as a description of services offered by the facility and the facility's charges therefor.

Bill· HRH.R. 6468 (94th)referred

A bill to provide for the modification of the medicare reimbursement formula to allow small hospitals in rural areas with low occupancy to provide long-term care but only in those areas where there are no appropriate nursing home beds available.

United States · United States Congress · 29 April 1975

Provides for the modification of the medicare reimbursement formula under title XVIII of the Social Security Act to allow small hospitals in rural areas with low occupancy to provide long term care in those areas where there are no appropriate nursing home beds available.

Bill· HRH.R. 6456 (94th)referred

A bill to amend the act entitled "An Act to establish the Fire Island National Seashore, and for other purposes" approved September 11, 1964 (78 Stat. 928).

United States · United States Congress · 29 April 1975

Increases from $16,000,000 to $26,000,000 the funds authorized to be appropriated for the acquisition of lands pursuant to the Act establishing the Fire Island National Seashore. Authorizes the Secretary of the Interior to petition in the United States District Courts for injunctive relief concerning any action covered by the provisions of this Act.

Bill· HJRESH.J.Res. 420 (94th)referred

Joint resolution to provide that it be the sense of Congress that a White House Conference on Long-Term Care be called by the President of the United States in 1976, to be planned and conducted by the Secretary of Health, Education, and Welfare.

United States · United States Congress · 29 April 1975

Authorizes the President to call a White House Conference on Long-Term Care in 1976. Directs the Conference to consider methods to : (1) make long-term health care available to those who need it; (2) provide alternatives to nursing home placement; (3) improve the quality of care offered in long-term care facilities; (4) provide for appropriate training of personel; and (5) finance the necessary benefits structure to make long-term care a right of all Americans. Requires that the Conference submit a final report to the President not later than one hundred and twenty days following the date on which the Conference is called. Authorizes the Secretary of Health Education, and Welfare to establish an Advisory Committee to the Conference composed of not more than twenty-eight professionals and public members. Authorizes the appropriation of $500,000 to carry out the provisions of this joint resolution.

Bill· HRH.R. 6417 (94th)referred

A bill to amend the Food Stamp Act of 1964 to provide for improved and more extensive means of distributing food stamp informational materials, to improve the application procedure for food stamp applicants, and to provide special assistance in areas of high unemployment.

United States · United States Congress · 28 April 1975

Requires retail and wholesale food concerns authorized to accept food stamps under the Food Stamp Act of 1964 to offer informational materials and application forms to customers. Requires States: (1) to provide an opportunity to receive and file an application for participation in the food stamp program to any person on the same day of such person's first reasonable attemp to make an oral or written request for food stamp aid; and (2) to complete the certification of all eligible households and provide an authorization-to-purchase card not later than thirty days after such an initial attempt to request assistance. Provides that all eligible households in areas of substantial or persistant unemployment shall be immediately certified for food stamps upon request.

Bill· HRH.R. 6431 (94th)referred

Foreign Discriminatory Commercial Practices Act

United States · United States Congress · 28 April 1975

Foreign Discriminatory Practices Act - Title I : Prohibits discriminatory actions by United States exporters which have the purpose or effect of supporting restrictive trade practices or boycotts imposed against countries friendly to the United States by other foreign countries under the Export Administration Act of 1969. Requires United States exporters to report requests that it engage in activities prohibited under this Act. Title II : States that whenever an exporter violates the provisions of Title I, the Secretary of Commerce shall suspend or revoke the export license or privileges of the exporter.

Bill· HRH.R. 6412 (94th)referred

A bill to provide for the payment by the United States of attorneys fees and other costs of the accused in criminal cases where the ultimate disposition is other than a conviction.

United States · United States Congress · 28 April 1975

Provides for the payment by the United States of reasonable attorneys' fees and other reasonable costs of the accused in criminal cases where the ultimate disposition is other than a conviction, unless the court determine that such payment would not be in the interest of justice.

Bill· HRH.R. 6395 (94th)referred

A bill to require unannounced State inspections of public and private extended care facilities, skilled nursing homes, and intermediate care facilities and to require State enforcement of guarantees of rights of the patients in such facilities.

United States · United States Congress · 28 April 1975

Requires unannounced State inspections of public and private extended care facilities, skilled nursing homes, and intermediate care facilities as a criteria for eligibility for Medicaid payments under title XIX of the Social Security Act. Specifies that States must impose a fine of up to $300 for willful refusal to permit such inspections. Requires States to enforce specified guarantees of rights of patients in such facilities, including guarantees: (1) that the patient's civil and religious liberties will not be infringed; (2) that the patient has the right to private communications with his physician, attorney, or any other person; and (3) that the patient has the right to have privacy in treatment and in caring for personal needs and confidentiality in the treatment of personal and medical records.

Bill· HRH.R. 6350 (94th)referred

Flexible Hours Act

United States · United States Congress · 24 April 1975

Flexible Hours Act - Authorizes each Federal agency to establish a program of flexible scheduling for employees' work hours for such positions as it deems appropriate. Requires that each agency shall submit a report to the Civil Service Commission within 13 months following the commencement of the flexible scheduling program. Directs that such report contain information which the Commission deems necessary to evaluate the first twelve months of such program. Establishes a congressional review period during which either House of Congress may repeal such programs. (Amends 5 U.S.C. 6101(a)(1);554(2); adds 5 U.S.C. 6102)

Bill· HRH.R. 6296 (94th)referred

A bill to provide for the payment by the United States of attorneys fees and other costs of the accused in criminal cases where the ultimate disposition is other than a conviction.

United States · United States Congress · 23 April 1975

Provides for the payment by the United States of reasonable attorneys' fees and other reasonable costs of the accused in criminal cases where the ultimate disposition is other than a conviction, unless the court determine that such payment would not be in the interest of justice.

Bill· HRH.R. 6273 (94th)referred

National Home Health Care Act

United States · United States Congress · 22 April 1975

National Home Health Care Act - Broadens the coverage of home health services under the supplementary medical insurance (Medicare) program of of the Social Security Act and removes the 100-visit limitation presently applicable to the home health service program. Extends the coverage of posthospital home health services to include payment for items and services which the indiviudal could otherwise obtain in a skilled nursing facility. Requires the inclusion of home health services in a State's medicaid program under the Social Security Act and permits the payment of rent under such program for elderly persons who would otherwise require nursing home care. Provides expanded Federal funding for congregate housing for the displaced and the elderly by increasing the amount available for such housing under the low income housing program. Establishes, in the Department of Health, Education, and Welfare, a home health patient ombudsman, who shall be appointed and provided with adequate staff and facilities by the Secretary. Makes it the duty and responsibility of the ombudsman to monitor specified programs under the Social Security and the various medical assistance programs under the State plans approved pursuant to such Act, and to maintain such oversight of those programs and their operation and administration as may be necessary to: (1) assure that home health patients under such programs are receiving the care to which they are entitled, (2) provide safeguards against over-charging for home health services, (3) identify abuses against home health patients, (4) receive, handle, and expedite complaints by home health patients, (5) recommend to the Secretary any changes in the regulations affecting home health services which may appear necessary or desirable, and (6) take appropriate action (including the transmission of findings to the Attorney General) with respect to abuses and violations of law affecting the provision or receipt of home health services under such programs. Makes the children over 18 of parents receiving nursing and home health care assistance under the medicaid program liable for a specified portion of the expenses of such assistance, depending upon the income of such child. Permits the waiver of such obligation in any case where the State agency determines, in accordance with regulations prescribed by the Secretary, that the imposition of such obligation or the making of such collection would impose undue hardship. Provides that any amount collected from or otherwise paid by any person in satisfaction of any obligation imposed by this section shall constitute a medical expense paid or incurred by such person for purposes of deductions under the Internal Revenue Code ot 1954.