To amend the Internal Revenue Code of 1986 to permanently extend the 7.5 percent adjusted gross income floor for the medical expense deduction.

Bill: 116-hr-2073
Sponsor: full_name: Rep. Porter, Katie [D-CA-45]
Introduced: 2019-04-03
Policy area: Taxation
Subjects: Health care costs and insurance

Income tax deductions
Latest action: action_date: 2019-04-03
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2019-04-03
action_desc: Introduced in House
text: <p>This bill makes permanent the reduction in the adjusted gross income threshold that must be exceeded before a taxpayer is allowed to claim an itemized tax deduction for medical expenses. (In 2017, the threshold was temporarily reduced from 10% to 7.5% for 2017 and 2018. This bill makes the 7.5% threshold permanent.)</p>

tv_txt: I 116th CONGRESS 1st Session H. R. 2073 IN THE HOUSE OF REPRESENTATIVES April 3, 2019 Ms. Porter (for herself and Mr. Marchant ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to permanently extend the 7.5 percent adjusted gross income floor for the medical expense deduction.

1. Permanent extension of reduction in medical expense deduction floor (a) In general Section 213(a) of the Internal Revenue Code of 1986 is amended by striking 10 percent and inserting 7.5 percent . (b) Conforming amendments (1) Section 213 of such Code is amended by striking subsection (f). (2) Section 56(b)(1) of such Code is amended by striking subparagraph (B) and by redesignating subparagraphs (C), (D), (E), and (F), as subparagraphs (B), (C), (D), and (E), respectively. (c) Effective date The amendment made by this section shall apply to taxable years ending after December 31, 2018.