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
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
Section 213(a) of the Internal Revenue Code of 1986 is amended by striking
10 percent and inserting
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.
The amendment made by this section shall apply to taxable years ending after December 31, 2018.