A bill to amend the Internal Revenue Code of 1954 to allow the medical expense deduction to an individual whether or not the individual itemizes his deductions and to eliminate certain restrictions on the medical expense deduction in the case of taxpayers over age 65.

referredUnited States· United States Congress· EN

Introduced

21 June 1976

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to eliminate in the case of taxpayers over age 65 the one percent floor on the deduction for medicine and drugs, and the three percent floor on the deduction for medical expenses.

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Documents

1 official file

Introduced in House
summary · EN · 21 June 1976
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/94th-congress/house-bill/14478
Open data entity: https://api.congress.gov/v3/bill/94/hr/14478