[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3449 Introduced in House (IH)]







105th CONGRESS
  2d Session
                                H. R. 3449

To amend the Internal Revenue Code of 1986 to reduce the adjusted gross 
 income threshold applicable in determining the deduction for medical 
   care and to increase the mileage deduction for transportation for 
                             medical care.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 12, 1998

  Mr. Filner 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 reduce the adjusted gross 
 income threshold applicable in determining the deduction for medical 
   care and to increase the mileage deduction for transportation for 
                             medical care.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Middle Class Medical Tax Relief 
Act''.

SEC. 2. MODIFICATIONS OF DEDUCTION FOR MEDICAL CARE.

    (a) Reduction of Adjusted Gross Income Threshold for Certain 
Taxpayers.--Subsection (a) of section 213 of the Internal Revenue Code 
of 1986 (relating to deduction for medical, dental, etc., expenses) is 
amended to read as follows:
    ``(a) Allowance of Deduction.--
            ``(1) In general.--There shall be allowed as a deduction 
        the expenses paid during the taxable year, not compensated for 
        by insurance or otherwise, for medical care of the taxpayer, 
        his spouse, or a dependent (as defined in section 152), to the 
        extent that such expenses exceed the applicable percentage of 
        adjusted gross income.
            ``(2) Applicable percentage.--For purposes of paragraph 
        (1), the term `applicable percentage' means 5 percent increased 
        (but not above 7.5 percent) by 0.01 percentage point for each 
        full $1,000 of the amount by which the adjusted gross income of 
        the taxpayer exceeds--
                    ``(A) except as provided in subparagraphs (B) and 
                (C), $60,000,
                    ``(B) $75,000 in the case of a joint return, and
                    ``(C) $37,500 in the case of a married individual 
                (determined in accordance with section 7703) filing a 
                separate return.''
    (b) Increase in Mileage Rate for Medical Transportation.--Section 
213 of such Code is amended by redesignating subsection (e) as 
subsection (f) and by inserting after subsection (d) the following new 
subsection;
    ``(e) Standard Mileage Rate for Use of Passenger Automobile.--For 
purposes of computing the deduction under this section for use of a 
passenger automobile, the standard mileage rate shall be the rate in 
effect under section 170(i) (relating to charitable use of passenger 
automobile).''
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1998.
                                 <all>