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Senate Bill 1977
115th Congress(2017-2018)
Seniors Tax Hike Prevention Act of 2017
Introduced
Introduced
Introduced in Senate on Oct 18, 2017
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Text
Introduced in Senate 
Oct 18, 2017
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Introduced in Senate(Oct 18, 2017)
Oct 18, 2017
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
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S. 1977 (Introduced-in-Senate)


115th CONGRESS
1st Session
S. 1977


To amend the Internal Revenue Code of 1986 to extend the 7.5 percent threshold for the medical expense deduction for individuals age 65 or older.

IN THE SENATE OF THE UNITED STATES

October 18, 2017

Mr. Brown (for himself, Mr. Portman, Mr. Nelson, and Mrs. Capito) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to extend the 7.5 percent threshold for the medical expense deduction for individuals age 65 or older.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Seniors Tax Hike Prevention Act of 2017”.

SEC. 2. Extension of 7.5 percent threshold for medical expense deduction for individuals age 65 or older.

(a) In general.—Subsection (f) of section 213 of the Internal Revenue Code of 1986 is amended—

(1) by striking “January 1, 2017” and inserting “January 1, 2020”; and

(2) by striking “2013, 2014, 2015, and 2016” in the heading and inserting “2013 through 2019”.

(b) Effective date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2016.

SEC. 3. Sense of the Senate relating to offsetting revenue loss.

It is the sense of the Senate that the reduction in revenues to the Treasury resulting from the amendments made by section 2 should be offset by means of an appropriate amendment to the Internal Revenue Code of 1986.