[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7025 Introduced in House (IH)]







110th CONGRESS
  2d Session
                                H. R. 7025

To amend the Internal Revenue Code of 1986 to reduce the threshold for 
          the allowance of the deduction for medical expenses.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 23, 2008

Mr. Sensenbrenner 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 reduce the threshold for 
          the allowance of the deduction for medical expenses.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. REDUCTION OF THRESHOLD FOR ALLOWANCE OF MEDICAL EXPENSE 
              DEDUCTION.

    (a) In General.--Subsection (a) of section 213 of the Internal 
Revenue Code of 1986 (relating to allowance of deduction for medical, 
dental, etc., expenses) is amended by striking ``7.5 percent'' and 
inserting ``2.5 percent''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after December 31, 2008.
                                 <all>