[Congressional Record Volume 163, Number 194 (Wednesday, November 29, 2017)]
[Senate]
[Page S7477]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 1645. Mr. BROWN submitted an amendment intended to be proposed by 
him to the bill H.R. 1, to provide for reconciliation pursuant to 
titles II and V of the concurrent resolution on the budget for fiscal 
year 2018; which was ordered to lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. ___. PERMANENTLY EXTEND LOWER THRESHOLD FOR MEDICAL 
                   EXPENSE DEDUCTION FOR INDIVIDUALS AGE 65 OR 
                   OLDER.

       (a) In General.--
       (1) Special rule.--Subsection (f) of section 213 of the 
     Internal Revenue Code of 1986 is amended--
       (A) by striking ``and ending before January 1, 2017,'', and
       (B) by striking ``for 2013, 2014, 2015, and 2016'' in the 
     heading.
       (2) Effective date.--The amendments made by this subsection 
     shall apply to taxable years beginning after December 31, 
     2017.
       (b) Adjustment to Corporate Tax Rate.--
       (1) In general.--Section 11(b), as amended by section 13001 
     of this Act, is amended by striking ``20 percent'' and 
     inserting ``21 percent''.
       (2) Effective date.--The amendments made by this subsection 
     shall apply to taxable years beginning after December 31, 
     2018.
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