[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3704 Introduced in House (IH)]







108th CONGRESS
  2d Session
                                H. R. 3704

 To amend the Internal Revenue Code of 1986 to repeal the 7.5 percent 
   threshold on the deduction for medical expenses and to allow that 
     deduction to taxpayers whether or not they itemize deductions.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 20, 2004

 Mr. McInnis 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 7.5 percent 
   threshold on the deduction for medical expenses and to allow that 
     deduction to taxpayers whether or not they itemize deductions.

    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 ``Help Everyone Achieve Lower Taxes 
for Health Care Act of 2004'' or the ``HEALTH Care Act of 2004''.

SEC. 2. MEDICAL CARE DEDUCTION ALLOWED TO ALL TAXPAYERS; REPEAL OF 7.5 
              PERCENT THRESHOLD.

    (a) In General.--Section 213(a) of the Internal Revenue Code of 
1986 (relating to the treatment of medical and dental expenses) is 
amended to read as follows:
    ``(a) Allowance of Deduction.--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, the 
taxpayer's spouse, or a dependent (as defined in section 152).''.
    (b) Deduction Allowed Whether or Not Taxpayer Itemizes Other 
Deductions.--Subsection (a) of section 62 of such Code is amended by 
inserting after paragraph (18) the following new paragraph:
            ``(19) Medical expenses.--The deduction allowed by section 
        213.''.
    (c) De Minimis Expenses; Substantiation.--Section 213 of such Code 
is amended by adding at the end the following new subsection:
    ``(f) De Minimis Expenses; Substantiation.--No deduction shall be 
allowed under subsection (a) for any taxable year unless--
            ``(1) the expenses exceed $200, and
            ``(2) the taxpayer substantiates such expenses by adequate 
        records or by sufficient evidence corroborating the taxpayer's 
        own statement.''
    (d) 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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