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.
Permanent extension of reduction in medical expense deduction floor
In general
Section 213(a) of the Internal Revenue Code of 1986 is amended by striking 10 percent
and inserting 7.5 percent
.
Conforming amendments
Section 213 of such Code is amended by striking subsection (f).
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.
Effective date
The amendment made by this section shall apply to taxable years ending after December 31, 2018.