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H.R. 2073 (116th): To amend the Internal Revenue Code of 1986 to permanently extend the 7.5 percent adjusted gross income floor for the medical expense deduction.

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The text of the bill below is as of Apr 3, 2019 (Introduced). The bill was not enacted into law.

I

116th CONGRESS

1st Session

H. R. 2073

IN THE HOUSE OF REPRESENTATIVES

April 3, 2019

(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.