A bill to amend the Internal Revenue Code of 1954 to provide that the deduction for medical and dental expenses shall be allowable without regard to whether such expenses exceed certain percentages of the taxpayer's adjusted gross income and to provide that such deduction shall be allowable whether or not the taxpayer itemizes deductions.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to provide that the income tax deduction for medical and dental expenses shall be allowed regardless of whether such expenses exceed three percent of the taxpayer's adjusted gross income. Extends such deductions to taxpayers who do not otherwise itemize their deductions.…