A bill to amend the Internal Revenue Code of 1954 to permit the deduction without limitations of medical expenses paid for certain dependents suffering from physical or mental impairment or defect.

[AI summary unavailable — showing source text] Allows a tax deduction, without limitation, under the Internal Revenue Code, for medical expenses paid for a dependent who: (1) has not attained the age of 19 before the close of the taxable year and is suffering from a physical or mental impairment or defect which has been in existence for more than 3 months and results in a substantial loss, or loss of use in a manner, of any substantial portion of the musculoskeletal system, or result in a substantial loss of vision, hearing, or speech; (2) has attained the age of 19 before the close of the taxable year and is suffering from a physical or mental impairment or defect described in (1) which commenced prior to attaining such age.…