A bill to amend the Internal Revenue Code of 1954 to allow the deduction of certain expenditures for food and lodging primarily for medical care.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow an income tax deduction for meals and lodging expenses while away from home primarily for receiving medical care. Limits the deduction to the per diem traveling allowance for Federal employees and to expenses incurred during 21 days or less for each individual during the taxable year.…