[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3354 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 3354

 To amend the Internal Revenue Code of 1986 to repeal the 7.5 percent 
            threshold on the deduction for medical expenses.


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                    IN THE HOUSE OF REPRESENTATIVES

                             July 27, 2009

Mr. Sensenbrenner introduced the following bill; which was referred to 
                    the Committee on Ways and Means

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                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to repeal the 7.5 percent 
            threshold on 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. REPEAL OF 7.5 PERCENT THRESHOLD ON DEDUCTION FOR MEDICAL 
              EXPENSES.

    (a) In General.--Subsection (a) of section 213 of the Internal 
Revenue Code of 1986 (relating to deduction for medical expenses) is 
amended by striking ``to the extent that such expenses exceed 7.5 
percent of adjusted gross income''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after the date of the enactment of this Act.
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