[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4034 Introduced in House (IH)]







109th CONGRESS
  1st Session
                                H. R. 4034

     To allow a deduction for 100 percent of medical expenses, not 
 compensated for by insurance or otherwise, for taxpayers residing in 
                  the Hurricane Katrina disaster area.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            October 7, 2005

  Mr. Garrett of New Jersey introduced the following bill; which was 
              referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
     To allow a deduction for 100 percent of medical expenses, not 
 compensated for by insurance or otherwise, for taxpayers residing in 
                  the Hurricane Katrina disaster area.

    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 ``Keep Gulf Coast Families Healthy Act 
of 2005''.

SEC. 2. TAX DEDUCTIBILITY OF MEDICAL EXPENSES FOR TAXPAYERS RESIDING IN 
              THE HURRICANE KATRINA DISASTER AREA.

    (a) Requirement That Expenses Exceed 7.5 Percent of Adjusted Gross 
Income not Applicable.--With respect to a taxpayer whose principal 
residence is located in the Hurricane Katrina disaster area on August 
28, 2005, subsection (a) of section 213 of the Internal Revenue Code of 
1986 (relating to medical, dental, etc., expenses) shall be applied by 
striking ``, to the extent'' and all that follows through ``adjusted 
gross income''.
    (b) Hurricane Katrina Disaster Area.--For purposes of this section, 
the term ``Hurricane Katrina disaster area'' means an area with respect 
to which a major disaster has been declared by the President before 
September 14, 2005, under section 401 of the Robert T. Stafford 
Disaster Relief and Emergency Assistance Act by reason of Hurricane 
Katrina.
    (c) Termination.--This section shall not apply to taxable years 
beginning after December 31, 2010.
    (d) Effective Date.--This section shall apply to expenses paid or 
incurred after August 28, 2005, in taxable years ending after such 
date.
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