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II
116TH CONGRESS
1ST SESSION
S. 110
To amend the Internal Revenue Code of 1986 to provide for a permanent
extension of the lower income threshold for the medical expense deduction.
IN THE SENATE OF THE UNITED STATES
JANUARY 10, 2019
Ms. COLLINS (for herself and Ms. CANTWELL) introduced the following bill;
which was read twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to provide
for a permanent extension of the lower income threshold
for the medical expense deduction.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Medical Expense Sav-
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ings Act’’.
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SEC. 2. PERMANENT EXTENSION OF REDUCTION IN MED-
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ICAL EXPENSE DEDUCTION FLOOR.
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(a) REDUCTION.—
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•S 110 IS
(1) IN GENERAL.—Section 213(a) of the Inter-
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nal Revenue Code of 1986 is amended by striking
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‘‘10 percent’’ and inserting ‘‘7.5 percent’’.
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(2) CONFORMING
AMENDMENT.—Section 213
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of such Code is amended by striking subsection (f).
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(b) REPEAL OF MINIMUM TAX PREFERENCE.—Sec-
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tion 56(b)(1) of the Internal Revenue Code of 1986 is
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amended by striking subparagraph (B).
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(c) EFFECTIVE DATE.—The amendments made by
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this section shall apply to taxable years beginning after
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December 31, 2018.
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