To amend the Internal Revenue Code of 1986 to permanently extend the 7.5 percent adjusted gross income floor for the medical expense deduction.

I 116TH CONGRESS 1ST SESSION H. R. 2073 To amend the Internal Revenue Code of 1986 to permanently extend the 7.5 percent adjusted gross income floor for the medical expense deduction. IN THE HOUSE OF REPRESENTATIVES APRIL 3, 2019 Ms. PORTER (for herself and Mr. MARCHANT) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to permanently extend the 7.5 percent adjusted gross income floor for the medical expense deduction. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. PERMANENT EXTENSION OF REDUCTION IN 3 MEDICAL EXPENSE DEDUCTION FLOOR. 4 (a) IN GENERAL.—Section 213(a) of the Internal 5 Revenue Code of 1986 is amended by striking ‘‘10 per- 6 cent’’ and inserting ‘‘7.5 percent’’. 7 (b) CONFORMING AMENDMENTS.— 8 (1) Section 213 of such Code is amended by 9 striking subsection (f). 10 VerDate Sep 11 2014 23:20 Apr 15, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H2073.IH H2073 kjohnson on DSK79L0C42 with BILLS 2 •HR 2073 IH (2) Section 56(b)(1) of such Code is amended 1 by striking subparagraph (B) and by redesignating 2 subparagraphs (C), (D), (E), and (F), as subpara- 3 graphs (B), (C), (D), and (E), respectively. 4 (c) EFFECTIVE DATE.—The amendment made by 5 this section shall apply to taxable years ending after De- 6 cember 31, 2018. 7 Æ VerDate Sep 11 2014 23:20 Apr 15, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H2073.IH H2073 kjohnson on DSK79L0C42 with BILLS