[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2647 Introduced in House (IH)]

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115th CONGRESS
  1st Session
                                H. R. 2647

  To amend the Internal Revenue Code of 1986 to repeal the 10 percent 
            threshold on the deduction for medical expenses.


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                    IN THE HOUSE OF REPRESENTATIVES

                              May 24, 2017

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 10 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. SHORT TITLE.

    This Act may be cited as the ``Deducting Expenses Derived from Use 
of Care and Treatment Act'' or the ``DEDUCT Act''.

SEC. 2. REPEAL OF 10 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 10 
percent of adjusted gross income''.
    (b) Conforming Amendment.--Section 213 of such Code (relating to 
special rule for 2013, 2014, 2015, and 2016) is amended by striking 
subsection (f).
    (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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