United States · United States Congress · 1 March 1979
Drug Benefits for the Aged Act of 1979 - Amends the Public Health Service Act to direct the Secretary of Health, Education, and Welfare to establish a Drug Benefit Program for the Aged to pay for prescription drugs from participating pharmacies. Directs the Secretary, to establish a Drug Benefits List of prescription and nonlegend qualified drugs, limited to specified pharmacological therapeutic categories, which the Secretary deems appropriate for the treatment of conditions, illnesses, or injuries to the person or well-being of aged individuals. Specifies conditions under which participating pharmacies may substitute lower cost, therapeutic equivalents for prescribed drugs. Establishes a Drug Benefits Council to advise the Secretary on policy in general and the content and format of the drug benefits list in particular. Sets conditions for the participation of pharmacies in the program. Prescribes criminal penalties for fraud.
United States · United States Congress · 1 March 1979
Makes it unlawful for any person, knowingly or intentionally, to possess, manufacture, distribute, dispense, or unlawfully import, on board a vessel of the United States or a vessel subject to the jurisdiction of the United States, a controlled substance as defined in the Comprehensive Drug Abuse Prevention and Control Act of 1970. Makes it unlawful for a citizen of the United States to engage in such activities on any vessel. Prohibits any person on any vessel, within or without the United States, to attempt or conspire to import or transport a controlled substance into the United States or to attempt or conspire to facilitate the import or transport of such a substance (except as provided by certain Federal law). Makes it unlawful to transfer a controlled substance from any vessel to a vessel of the United States or a vessel subject to the jurisdiction of the United States, either within the territorial seas of the United States or on the high seas. Stipulates that any person who violates this Act shall be sentenced in the same manner as a person would be sentenced for possession of a controlled substance under such Act.
United States · United States Congress · 1 March 1979
Fair Housing Amendments Act of 1979 - Amends Title VIII of the Civil Rights Act of 1968 (the Fair Housing Act) to exempt only the renting of space within a single family dwelling unit by the occupant of such unit to any other person from the prohibitions against discrimination in the sale or rental of housing. Prohibits insurers against hazards from discriminating in housing insurance contracts. Includes the handicapped within the groups that may not be discriminated against in housing. Prohibits discrimination in housing finance because of the national origins of people residing in the vicinity of the dwelling involved. Prohibits discrimination in the buying of debts secured by real property. Includes Federal agencies having regulatory authority over financial institutions within the administrative authority of the Secretary of Housing and Urban Development. Revises the procedures for enforcing the fair housing antidiscrimination provisions of the Act. Permits the Secretary to enforce the provisions upon receiving a charge filed by an aggrieved party within one year after the alleged discrimination occurred or upon the Secretary's initiative. Permits the Secretary to refer charges to certified State or local agencies to take action. Directs the Secretary and other Federal agencies to cooperate and avoid duplication of their efforts. Authorizes the Secretary to order preliminary relief in certain circumstances. Sets forth the procedures to be followed when the Secretary has an administrative hearing on a complaint. Permits aggrieved individuals to commence civil actions within three years of the alleged discriminatory practice. Prohibits proceedings by both the Secretary and the aggrieved individual. Authorizes the Attorney General (1) to intervene in an aggrieved individual's civil action and (2) to commence a civil action (a) against a person engaged in a pattern or practice of resistance to these provisions or (b) to enforce the Secretary's findings or orders. Permits the aggrieved individual to intervene in an action commenced by the Attorney General. Allows prevailing parties reasonable attorney fees. Grants exclusive jurisdiction to the court of appeals to determine the validity of the Secretary's final orders under this Act.
United States · United States Congress · 1 March 1979
Amends title III of the Public Health Service Act (General Powers and Duties of Public Health Service), as amended by the Health Services Extension Act of 1978, to authorize the Secretary of Health, Education, and Welfare to make grants to State health authorities for preventive health service programs for the treatment of hypertension.
United States · United States Congress · 1 March 1979
Amends title XVIII (Medicare) of the Social Security Act to provide payment under the supplementary medical insurance program for preventive services furnished in the screening, testing, diagnosis, and treatment of individuals for hypertension.
United States · United States Congress · 1 March 1979
Amends title XIX (Medicaid) of the Social Security Act to include within its medical coverage: (1) preventive health care, including an annual comprehensive physical examination of older individuals, and diagnostic services; (2) hearing aids, foot care, dental care, and vision aids (including hearing and vision examinations for older individuals); (3) care and services provided by outpatient clinics for the elderly; (4) nutritional counseling; (5) professional guidance and counseling for aged and disabled individuals living alone at home; (6) periodic chore services; and (7) hospital outreach services. Revises title XIX to require State comprehensive medical plans to include provisions for payment of services provided by home health agencies and other long-term care providers. Permits the Secretary of Health, Education, and Welfare to make grants to States to assist them in funding specified demonstration and pilot projects to determine the effectiveness of various home health and supportive services. Permits the Secretary to make grants to political subdivisions of States to enable them: (1) to conduct annual health fairs through which individuals over age 60 would be provided free medical checkups; and (2) to establish programs under which regular medical services for individuals over age 60 would be provided within the jurisdiction of the subdivisions in mobile health facilities. Amends the Public Health Service Act to require that a minimum of $15,000,000 be obligated for grants and contracts for emergency medical services systems for the elderly.
United States · United States Congress · 1 March 1979
Amends title XIX (Medicaid) of the Social Security Act to provide coverage for preventive examinations for hypertension and drugs for the treatment of hypertension.
United States · United States Congress · 1 March 1979
Amends the Internal Revenue Code to increase the individual income tax credit for the elderly and to increase the adjusted gross income limitation on such credit.
United States · United States Congress · 27 February 1979
Small Business Procurement Reform Act of 1979 - Requires any Government procurement contract to which a notice for bidding is published in the Commerce Business Daily to remain open for bidding for at least 30 days. Establishes exceptions to such requirement in specified circumstances. Amends the Small Business Act to establish a goal of 20 percent participation by small business concerns within each Federal agency for the procurement of items which the Small Business Administration determines can be produced by small business. Directs each Federal agency to take all feasible steps to subdivide large procurements into smaller components on which small businesses can bid. Requires any Federal agency to provide small business concerns, upon request, copies and summaries of laws and regulations materially affecting the performance of contracts open for bids under $100,000. Establishes Government contract arbitration panels within the Small Business Administration to facilitate the resolution of disputes between any small business concern and any Federal agency having procurement authority. Establishes the Small Business Procurement Advisory Committee.
United States · United States Congress · 26 February 1979
Food Stamp Act Amendments of 1979 - Amends the Food Stamp Act of 1977 to remove the specified dollar amounts from the appropriations authorized for the food stamp program for fiscal years 1979 through 1981.
United States · United States Congress · 26 February 1979
Postal Service Employees' Political Activities Act of 1979 - Declares it to be the policy of Congress to encourage employees of the United States Postal Service to exercise their rights to participate or refrain from participating in political processes. Prohibits such employees from: (1) using their official authority to influence the result of any election or the political action of any person; (2) using any information obtained through employment and not publicly available for any political purpose; (3) giving or offering to give a political contribution to any individual either to vote or refrain from voting; (4) soliciting or receiving a political contribution to vote or refrain from voting; (5) knowingly giving a political contribution to a superior; (6) knowingly soliciting or receiving a political contribution from another employee with respect to whom such employee is a superior; or (7) knowingly soliciting or receiving a political contribution in specified facilities or from any person who has or is seeking business relations with the employee's agency. Directs the Postal Service and the Postal Rate Commission to prescribe certain exemptions to such prohibitions. Prohibits employees from engaging in political activities while on duty, while wearing a uniform or official insignia identifying their position, or in designated areas. Requires a postal employee to notify his agency (U.S. Postal Service or the Postal Rate Commission, as applicable) upon becoming a candidate for elective office. Permits such employee to take annual leave or leave without pay to engage in activities related to his candidacy. Sets forth the penalties to be imposed against any employee who is found by the Merit Systems Protection Board to have violated provisions of this Act. Requires the Postal Service to study and report to Congress on the effects of this Act on the political activities of employees, the merit system, and matters generally contributing to the improper use of official authority or information by employees.
United States · United States Congress · 26 February 1979
Home Finance Leveraging Act of 1979 - Exempts programs of the Federal National Mortgage Association authorized under the National Housing Act or the Emergency Home Finance Act of 1970 from State and local usury laws.
United States · United States Congress · 26 February 1979
Expresses the sense of the Congress that: (1) the President should express disapproval to the Soviet Union concerning the nondelivery of mail to persons in the Soviet Union; and (2) U.S. Postal Service representatives should bring such violations to the attention of the Congress of the Universal Postal Union.
United States · United States Congress · 21 February 1979
Franchise Reform Act - Requires a franchisor to notify a franchisee at least 90 days in advance of the franchisor's intention to terminate the franchise and to state the reasons for termination. Prohibits a franchisor from cancelling a franchise or failing to renew a franchise unless the franchisor is effecting a market area withdrawal or the franchisor has good cause for failure to renew and has given proper notice. Makes any franchisor who has violated the requirements of this Act civilly liable to the aggrieved franchisee.
United States · United States Congress · 21 February 1979
Directs the Secretary of the Treasury to pay a named individual a specified sum representing life insurance benefits under the Veterans' Administration policy of another named individual, and interest and compound interest for specified periods on such benefits, notwithstanding any forfeiture provisions.
United States · United States Congress · 21 February 1979
Extends through fiscal year 1984 the entitlement periods for the authorization of appropriations under the State and Local Fiscal Assistance Act of 1972.
United States · United States Congress · 21 February 1979
Amends title XVIII (Medicare) of the Social Security Act to provide payment for certain clinical psychologists' services under the supplemental medical insurance program.
United States · United States Congress · 15 February 1979
Congressional Award Program Act - Establishes the Congressional Award Program in the United States and its territories to recognize and promote youth leadership and excellence in the areas of expedition fitness, personal creative development, and public service. Creates a Congressional Award Board with a Director to supervise such program. Authorizes the appointment of State award directors under this Act. Exempts the Board, its property, and its income from present and future Federal, State, and local taxation, with specified exceptions. Creates three Congressional Award Medals to be awarded under this Act.
United States · United States Congress · 15 February 1979
International Sugar Stabilization Act of 1979 - Title I: International Sugar Agreement, 1977 - Authorizes the President to implement the International Sugar Agreement by (1) regulating the entry of sugar from any country not a member of the International Sugar Organization and (2) requiring records and reports concerning the entry of sugar. Establishes criminal penalties for violating such regulations. Requires the President to submit to Congress an annual report on the Agreement. Title II: Import Restrictions on Sugar - Establishes 15.25 cents per pound, raw value, as the price objective for domestic sugar during the 1978 sugar supply year. Sets forth the formula for determining the price objective for succeeding years. Requires the Secretary of Agriculture to monitor the average daily price of sugar imports. Directs the Secretary to pay up to one-half cent per pound, raw value, to domestic producers and processors of sugar beets and sugarcane to assure a return of 15.75 cents per pound, raw value, during the 1978 sugar supply year (to be readjusted in succeeding years as the price objective is readjusted). Imposes a special import duty in the amount by which the average daily price for sugar imports is less than the price objective. Provides for the readjustment of such duties. Authorizes the President, on the recommendation of the Secretary, to: (1) impose special import duties on sugar-containing products; and (2) make any necessary adjustments in any special import duties. Requires the President to request an investigation by the U.S. International Trade Commission to determine whether the entry of sugar-containing products is adversely affecting the achievement of the price objective before imposing any special import duty on such products unless it is an emergency. Requires the Secretary to impose quotas on sugar imports whenever the Secretary determines that the price objective will not be achieved by the special import duties alone. Directs the Secretary to periodically review and readjust such quotas. Prohibits the importation of more than 100 pounds of sugar annually into the Virgin Islands. Prohibits the exportation of certain sugar. Establishes penalties for violations of such regulations. Exempts certain sugar or sugar-containing products from this title. Specifies that certain sugar entered for subsequent export shall not be charged against any proclaimed quota. Authorizes the President to suspend the operation of this title in a national emergency. Provides penalties for violations of this section. Amends the Tariff Schedules of the United States to permit the President to proclaim special import duties and quotas on sugars, syrups, and molasses in order to carry out this Act. Terminates the authority under this title at the end of the 1982 sugar supply year. Title III: Farm Labor Provisions - Requires every producer of sugar beets and sugarcane to pay each employee a specified minimum wage. Requires producers to pay such wages for employees who cannot be located to the Secretary to be held for three years. Authorizes actions against producers failing to pay the specified wages in any Federal or State court. Authorizes the Secretary to supervise the payment of unpaid wages owing to any employees. Requires actions to be commenced within two years after the cause of action accrued. Prohibits any producer from discriminating against any employee who has participated in an investigation or proceeding under this title. Prohibits any producer from charging more than the reasonable costs of furnishing customary goods or services to employees. Requires producers to furnish workmen's compensation insurance to employees. Title IV: Miscellaneous Provisions - Vests jurisdiction for enforcing this Act in U.S. district courts. Requires all persons engaged in the manufacturing, marketing, transporting, or industrial use of sugar and other sweeteners to furnish the Secretary with necessary information. Prohibits officials engaged in the administration of this Act from investing or speculating in sugar. Establishes penalties for violating these regulations. Authorizes the Secretary to conduct surveys and investigations to carry out this Act. Requires the Secretary to conduct studies on the cost of producing sugar beets, sugarcane, sugar, and other sweeteners. Authorizes the Secretary to waive part of the interest and/or principal to encourage repayment of Commodity Credit Corporation loans with respect to the 1977 and 1978 crops of sugar beets and sugarcane.
United States · United States Congress · 15 February 1979
Postal Reorganization Act of 1979 - Title I: Organization of Postal Service - Reorganizes the structure of the United States Postal Service. Abolishes the Board of Governors of the U.S. Postal Service. Places the authority of such Board in the Postmaster General. Makes the Postmaster General an officer appointed by the President by and with the advice and consent of the Senate. States that the Deputy Postmaster General shall be appointed by the Postmaster General. Title II: Procedures for Changing Postal Rates, Fees, and Services - Abolishes the Postal Rate Commission which sets postal rates and establishes classes of mail. Authorizes the Postal Service to make one change in postal rates and fees during any fiscal year, such change to be no greater than the percentage increase in the Consumer Price Index during the preceding year. Provides that a rate increase greater than the increase in the Index may be implemented if not disapproved by the Committee on Post Office and Civil Service of the House or the Committee on Governmental Affairs of the Senate. Requires that any change in mail classification be approved by such committees. Requires the Postal Service to submit to Congress a detailed statement of any proposed change in postal services which would have a nationwide impact on the public, business, or postal employment. Declares that such proposed change shall become effective 60 days after submission unless either House of Congress adopts a resolution disapproving it. Sets forth House procedures for consideration of such resolution. Requires that the General Accounting Office transmit a report to each House of Congress reviewing the operation of amendments made by this Act. Title III: Miscellaneous - Authorizes the appropriation of such funds as are necessary to carry out the functions of the Postal Service for fiscal years 1980 and 1981. States that all revenues collected by the Postal Service shall be deposited in the general fund of the United States Treasury. Requires that the person appointed as postmaster of certain post offices: (1) must have resided within the city or town where such office is located for at least one year prior to appointment; and (2) must continue to reside in such area during service as postmaster. Directs the Postal Service to study the feasibility of hiring persons who have been unemployed for 60 days as a public service to combat unemployment. Title IV: General Provisions - States that the provisions of this Act do not affect any collective bargaining agreement or authority of the Postal Service.
United States · United States Congress · 15 February 1979
Anti-Arson Act of 1979 - Establishes an Interagency Committee on Arson Control to coordinate Federal anti-arson programs and to provide assistance to State and local governments for the prevention, detection and control of arson. Amends the Omnibus Crime Control and Safe Streets Act of 1968 to authorize the awarding of grants to States and localities for: (1) programs designed to prevent and detect crimes involving arson; and (2) the development of education and training for State and local prosecutors with respect to the crime of arson. Requires the Director of the Federal Bureau of Investigation to: (1) classify arson as a major crime in the Uniform Crime Reports; and (2) develop a special investigation program for the crime of arson. Directs the Administrator of the National Fire Prevention and Control Administration to: (1) conduct a research program for the development of techniques and equipment for use by State and local fire fighting and law enforcement personnel for arson prediction, prevention, and control; (2) establish anti-arson educational and training programs for State and local government; (3) develop materials for community awareness programs; and (4) provide information relative to the prevention, prediction, occurrence, and control of arson. Amends the Urban Property Protection and Reinsurance Act of 1968 to provide that fair access to insurance requirements plans shall require policies to be issued only after insurers obtain information from a prospective policyholder with respect to arson.
United States · United States Congress · 15 February 1979
Voluntary Job Preservation and Community Stabilization Act - Directs the Secretary of Commerce to conduct a continuing investigation to identify those industrial, business, agricultural, and service organizations which are in danger of ceasing operation or of outmigration and whose closing or relocation would result in substantial unemployment and economic dislocation in the community. Provides, through the Secretary, loans for technical assistance and startup and operating costs to an employee or employee/community corporation which meets certain requirements in order that it may assume ownership and operation of an organization so identified. Conditions loans upon, among other factors, certification that the corporation will allow new employees to participate and will adopt a method for acquisition of stock of persons no longer associated with the organization for the purpose of making it available to all employees on a nondiscriminatory basis. Authorizes loans of up to $15,000 to an employee who wishes to purchase stock in a purchasing corporation and who is unable to secure financing elsewhere.
United States · United States Congress · 15 February 1979
Amends the Internal Revenue Code to allow renters of their principal residence an income tax credit for 25 percent of their proportionate share of the State and local real property taxes imposed upon the property on which their residence is located. Stipulates that the amount of the allowable credit may not exceed the amount of rent paid by the taxpayer during the taxable year.
United States · United States Congress · 15 February 1979
Oil Import Purchase Authority Act of 1979 - Makes the Secretary of Energy responsible for the importation of petroleum into the United States. Provides that after October 1, 1979, no petroleum shall be imported except pursuant to a bid submitted to and accepted by the Secretary. Imposes civil and criminal penalties on persons who import petroleum in violation of this Act. Directs the Secretary to promulgate regulations for allocation by sale of all imported petroleum at prices not to vary more than ten percent above or below the cost of acquisition, taking into account the preservation of an economically sound and competitive petroleum industry and other factors. Repeals the President's emergency authority to exercise the exclusive right to import and purchase petroleum under the Emergency Petroleum Allocation Act of 1973.
United States · United States Congress · 15 February 1979
Amends the Internal Revenue Code to allow farmers an income tax deduction for the greater of the wholesale market value or the most recent sale price of crops which are not economically feasible for harvesting and are harvested and donated for charitable organizations for use in the organizations' charitable work.
United States · United States Congress · 15 February 1979
Amends the Internal Revenue Code to confer tax-exempt status upon employee benefit trusts organized to invest in real estate. Sets forth requirements for the qualification of such a trust for preferential tax treatment, including requirements that the total cost of all the trust's property exceed $10,000,000 and that at least 75 percent of such total cost consists of real property, interests in real property, cash, or Government securities.
United States · United States Congress · 13 February 1979
Amends the Food Stamp Act of 1977 to remove the $75 limit on the excess shelter expense deduction in the computation of household income for households composed entirely of persons who are age 65 or older, or who receive supplemental security income benefits under title XVI of the Social Security Act.
United States · United States Congress · 13 February 1979
Authorizes appropriations for the use by the Phelps-Stokes Fund for the acquisition of a monument to Doctor Ralph J. Bunche and its erection in United Nations Plaza Park in New York City.
United States · United States Congress · 8 February 1979
Amends title XVI (Supplemental Security Income for the Aged, Blind, and Disabled) of the Social Security Act to provide that an individual who applies for supplemental security income benefits on the basis of disability shall be considered presumptively disabled if he has received disability insurance benefits under title II (Old-Age, Survivors and Disability Insurance) of the Social Security Act or supplemental security income benefits as a disabled individual within five years of his most recent application for supplementary security income benefits. Provides that benefits paid to an individual who is considered presumptively disabled under this Act will be considered overpayments if such individual is ultimately determined not to be disabled in fact.
United States · United States Congress · 8 February 1979
Civil Rights Amendments Act of 1979 - Authorizes the Attorney General to institute a civil action when an individual is denied use of a public facility because of the individual's affectional or sexual orientation. Prohibits the discrimination on the basis of an individual's affectional or sexual orientation in Federally assisted programs, employment, or housing. Authorizes the Attorney General to intervene in actions charging such discrimination. Prescribes penalties for interfering with an individual's right to housing on the basis of the individual's affectional or sexual orientation. Prohibits: (1) the use of statistical differences in determining whether such discrimination exists; or (2) requiring quotas as a remedy .
United States · United States Congress · 8 February 1979
Amends the Internal Revenue Code to allow handicapped individuals an income tax deduction for expenses incurred in commuting between their residence and their principal place of employment.
United States · United States Congress · 8 February 1979
Space Technology for the Elderly Act - Establishes a program within the National Aeronautics and Space Administration (NASA) to develop devices and strategies to meet the special needs and alleviate the suffering of the elderly by the use of innovative technologies derived from NASA's space and energy research and development. Authorizes appropriations for such purpose. Directs the Administrator of NASA: (1) to administer this Act; (2) to report to Congress; and (3) to publish a catalog of such devices and strategies.
United States · United States Congress · 8 February 1979
Amends title XX (Grants to States for Services) of the Social Security Act to reallot unused social services funds to States which will use such funds during the succeeding year in preventing or reducing inappropriate institutional care by providing for community-based care, home-based care, or other forms of less intensive care. Allocates additional Federal matching funds for multipurpose senior center programs. Directs the Secretary of Health, Education, and Welfare to clarify and standardize the eligibility requirements to the provision of assistance to multipurpose senior centers.
United States · United States Congress · 5 February 1979
Directs the Federal Communications Commission to examine the use of the AM radio broadcasting band and to assign such spectrum and distribute licenses so as to ensure that each community, regardless of size, is provided with the maximum local full-time radio broadcasting service.
United States · United States Congress · 31 January 1979
Directs the Secretary of the Treasury to pay to a named individual a specified sum representing life insurance benefits under the Veterans' Administration policy of another named individual and interest and compound interest for specified periods on such benefits, notwithstanding any forfeiture provisions.
United States · United States Congress · 31 January 1979
Amends the National Traffic and Motor Vehicle Safety Act of 1966, authorizing the Secretary of Transportation to require public notice by manufacturers of tire defects should he determine it necessary in the interest of motor vehicle safety. Stipulates under what conditions such notice may be required for any defects occurring before the date of enactment of this Act.
United States · United States Congress · 31 January 1979
Amends the Internal Revenue Code to allow individuals age 65 or over an income tax credit for the real property taxes, or 25 percent of the rent (exclusive of charges for utilities, furnishings, services, etc.), paid on their principal residence. Limits the credit to $300, or $150 for married individuals filing separately. Reduces the allowable credit by the amount that the taxpayer's adjusted gross income exceeds $6,500. Extends the credit to married individuals filing jointly where either spouse has attained age 65. Provides that the credit allowed by this Act shall not affect the taxpayer's allowable income tax deductions for real property taxes.
United States · United States Congress · 31 January 1979
Amends title I (Grants to States for Old-Age Assistance and Medical Assistance for the Aged), title IV (Aid to Families with Dependent Children), title XIV (Grants to States for Aid to the Permanently and Totally Disabled, title X (Grants to States for Aid to the Blind), and title XVI (Supplemental Security Income for the Aged, Blind, and Disabled) of the Social Security Act to insure that recipients of aid or assistance under specified Federal-State public assistance and Medicaid programs or recipients of assistance under any other federally assisted program will not have the amount of such aid or assistance reduced because of increases in monthly social security benefits.
United States · United States Congress · 31 January 1979
Amends the Internal Revenue Code to allow individuals who have attained age 65 an income tax deduction for 50 percent of their qualified residential electricity expenses.
United States · United States Congress · 31 January 1979
Food Research Corporation Act of 1979 - Title I: Food Research Corporation - Establishes a private, nonmember, nonprofit Food Research Corporation to make financial, technical, and educational assistance grants to individuals, nonprofit organizations, or the governments of States or foreign countries or political subdivisions thereof, for: (1) provision of implements, low-energy intensive machinery, and seeds to individuals in agriculture or aquaculture who cannot produce the food necessary to nourish their families adequately; and (2) teaching individuals who are suffering from malnutrition methods to maximize food production and nutrition. Requires the Corporation to operate a national clearinghouse for the collection, analysis, and dissemination of food production and nutrition information. Title II: Designation by Individuals of Income Tax Payments to Food Research Corporation Fund - Amends the Internal Revenue Code to permit an individual taxpayer to designate that $2.50 of his or her paid taxes be paid over to the Food Research Corporation Fund established by this Act.
United States · United States Congress · 31 January 1979
Amends the Internal Revenue Code to allow a taxpayer or his spouse who has attained age 65 or a taxpayer who has a father or mother who is his dependent and has attained age 65 an income tax deduction for all medical expenses without regard to the three percent income floor for medical and dental expenses and the one percent floor for prescription drugs.