[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[S. 1514 Introduced in Senate (IS)]








109th CONGRESS
  1st Session
                                S. 1514

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


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             July 27, 2005

   Mr. DeMint (for himself, Mr. Nelson of Florida, Mr. Isakson, Mr. 
  Dayton, Ms. Murkowski, and Mr. Enzi) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 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 ``OTC Medicine Tax Fairness Act of 
2005''.

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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