[Congressional Record Volume 161, Number 174 (Wednesday, December 2, 2015)]
[Senate]
[Pages S8310-S8311]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
SA 2878. Mr. TOOMEY (for himself and Mr. Coats) submitted an
amendment intended to be proposed to amendment SA 2874 proposed by Mr.
McConnell to the bill H.R. 3762, to provide for reconciliation pursuant
to section 2002 of the concurrent resolution on the budget for fiscal
year 2016; which was ordered to lie on the table; as follows:
At the appropriate place, insert the following:
[[Page S8311]]
SEC. ___. REPEAL OF INCREASE IN MINIMUM DEDUCTION FOR
MEDICAL, DENTAL, ETC., EXPENSES.
(a) Allowance of Deduction.--Subsection (a) of section 213
of the Internal Revenue Code of 1986 is amended by striking
``10 percent'' and inserting ``7.5 percent''.
(b) Effective Date.--The amendments made by this section
shall apply to taxable years beginning after December 31,
2015.
______