[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3590 Received in Senate (RDS)]

<DOC>
114th CONGRESS
  2d Session
                                H. R. 3590


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                   IN THE SENATE OF THE UNITED STATES

                           September 14, 2016

                                Received

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                                 AN ACT


 
 To amend the Internal Revenue Code of 1986 to repeal the increase in 
  the income threshold used in determining 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 ``Halt Tax Increases on the Middle 
Class and Seniors Act''.

SEC. 2. REPEAL OF INCREASE IN INCOME THRESHOLD FOR DETERMINING MEDICAL 
              CARE DEDUCTION.

    (a) In General.--Section 213(a) of the Internal Revenue Code of 
1986 is amended by striking ``10 percent'' and inserting ``7.5 
percent''.
    (b) Conforming Amendments.--
            (1) Section 213 of such Code is amended by striking 
        subsection (f).
            (2) Section 56(b)(1)(B) of such Code is amended by striking 
        ``without regard to subsection (f) of such section'' and 
        inserting ``by substituting `10 percent' for `7.5 percent'''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2015.

            Passed the House of Representatives September 13, 2016.

            Attest:

                                                 KAREN L. HAAS,

                                                                 Clerk.