A bill to amend the Internal Revenue Code of 1954 to permit the deduction of all expenses for medical care of a taxpayer and his spouse if either of them attained the age of 65, and to provide a credit or refund of social security taxes withheld from the wages of certain individuals who have attained the age of 65 and a corresponding reduction in the tax on self-employment income of such individuals.

[AI summary unavailable — showing source text] Permits a tax deduction under the Internal Revenue Code of all expenses for the medical care of a taxpayer and his spouse if either of them attained the age of 65. Provides a tax credit or refund of social security taxes withheld from the wages of individuals who have attained the age of 65 and a corresponding reduction in the tax on self-employment income of such individuals.…