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H.R. 1051: Halt Tax Increases on the Middle Class and Seniors Act

The text of the bill below is as of Feb 14, 2017 (Introduced).


I

115th CONGRESS

1st Session

H. R. 1051

IN THE HOUSE OF REPRESENTATIVES

February 14, 2017

(for herself, Mr. Wittman, Mr. Olson, Mr. MacArthur, Mr. Tiberi, Ms. Jenkins of Kansas, Mr. Bishop of Michigan, Ms. Sinema, and Mr. Webster of Florida) 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 repeal the increase in the income threshold used in determining the deduction for medical care.

1.

Short title

This Act may be cited as the Halt Tax Increases on the Middle Class and Seniors Act.

2.

Repeal of increase in income threshold for determining medical care deduction

(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)(B) of such Code is amended by striking without regard to subsection (f) of such section and inserting by substituting 10 percent for 7.5 percent.

(c)

Effective date

The amendments made by this section shall apply to taxable years beginning after December 31, 2016.