Section 1 Short title
This Act may be cited as the “Deducting Expenses Derived from Use of Care and Treatment Act” or the “DEDUCT Act”.
Deducting Expenses Derived from Use of Care and Treatment Act
A BILL
To amend the Internal Revenue Code of 1986 to repeal the 10 percent threshold on the deduction for medical expenses.
Sec. 2 Repeal of 10 percent threshold on deduction for medical expenses
In general— Subsection (a) of section 213 of the Internal Revenue Code of 1986 (relating to deduction for medical expenses) is amended by striking “, to the extent that such expenses exceed 10 percent of adjusted gross income”.
Conforming amendment— Section 213 of such Code (relating to special rule for 2013, 2014, 2015, and 2016) is amended by striking subsection (f).
Effective date— The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.