[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4001 Introduced in House (IH)]







107th CONGRESS
  2d Session
                                H. R. 4001

 To amend the Internal Revenue Code of 1986 to decrease the floor for 
the deduction for medical care to two percent of adjusted gross income.


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                    IN THE HOUSE OF REPRESENTATIVES

                             March 19, 2002

  Mr. Crane (for himself, Mr. Sam Johnson of Texas, and Mr. Sessions) 
 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 decrease the floor for 
the deduction for medical care to two percent of adjusted gross income.

    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 ``Medical Cost Deduction Act of 
2002''.

SECTION 2. FLOOR FOR DEDUCTION FOR MEDICAL EXPENSES DECREASED TO 2 
              PERCENT OF ADJUSTED GROSS INCOME.

    (a) In General.--Subsection (a) of section 213 of the Internal 
Revenue Code of 1986 (relating to allowance of deduction) is amended by 
striking ``7.5 percent'' and inserting ``2 percent''.
    (b) Conforming Amendment.--Section 56(b)(1) of such Code is amended 
by striking subparagraph (B) and redesignating subparagraphs (C) 
through (F) as subparagraphs (B) through (E), respectively.
    (c) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2002.
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