HR 14478 · 94th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to allow the medical expense deduction to an individual whether or not the individual itemizes his deductions and to eliminate certain restrictions on the medical expense deduction in the case of taxpayers over age 65.

Introduced 1976-06-21· Sponsored by Rep. Koch, Edward I. [D-NY-18]· House

Bill Progress

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Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1976-06-21)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to eliminate in the case of taxpayers over age 65 the one percent floor on the deduction for medicine and drugs, and the three percent floor on the deduction for medical expenses.…

Summarized by Claude AI · Non-partisan · For informational purposes only