[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3596 Introduced in House (IH)]






108th CONGRESS
  1st Session
                                H. R. 3596

 To amend the Internal Revenue Code of 1986 to repeal the medicine and 
          drugs limitation on the deduction for medical care.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           November 21, 2003

  Mr. DeMint (for himself and Ms. Slaughter) 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 repeal the medicine and 
          drugs limitation on the deduction 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 ``The OTC Medicine Tax Fairness Act of 
2003''.

SEC. 2. REPEAL OF MEDICINE AND DRUGS LIMITATION ON DEDUCTION FOR 
              MEDICAL CARE.

    (a) In General.--Section 213 of the Internal Revenue Code of 1986 
(relating to medical, dental, etc., expenses) is amended by striking 
subsection (b).
    (b) Conforming Amendment.--Section 213(d) of such Code is amended 
by striking paragraph (3).
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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