Medical Expense Tax Credit Act
Latest action. Referred to House Committee on Ways and Means.
Medical Expense Tax Credit Act - Amends the Internal Revenue Code to allow a refundable income tax credit for medical expenses incurred by a taxpayer or his dependents, in lieu of the income tax deduction presently allowed by law. Establishes the amount of such credit at 85 percent of the medical care expenses paid by the taxpayer to the extent that such expenses exceed 15 percent of the taxpayer's modified gross income and do not exceed 25 percent of such income, and 100 percent of such expenses to the extent that they exceed 25 percent of the taxpayer's modified gross income. Defines "medical care" as usual, customary and reasonable amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, for transportation to medical care, for domiciliary and intermediate care facilities, and health care insurance. Repeals the income tax deduction for medical and dental expenses. Provides for the advance payment of the medical care expenses credit to a taxpayer who reasonably anticipates medical expenses in excess of the income levels established by this Act. Authorizes the President to study the adequacy of the use of such refundable credit in meeting the health care needs of the Nation as an alternative to all Federal medical assistance and health care programs.
Written by analysts at the Congressional Research Service and published on Congress.gov, not by Civibrief. Summarized at the "Introduced in House" stage on May 7, 1979. It describes the bill, it is not the legal text.
Where is it in the process, and what happens next?
4 steps remain before this bill could become law.
The record's latest action, on May 7, 1979: Referred to House Committee on Ways and Means.
- Clearing the committees it was referred to, and being scheduled for a floor vote
- Passage by the House
- Passage by the Senate
- The President's signature. If the President vetoes it, two-thirds of both chambers must vote to override.
How likely is it to become law?
Civibrief does not forecast outcomes and this page has no opinion about this one. What the record supports is a base rate, which is a fact about the whole pile, not a prediction about this measure.
In the 96th Congress (1979-80), 613 of the 12,581 bills and joint resolutions introduced became law, about 4.9 percent. That count covers every measure at every stage, including the many that never left committee.
This one is not there yet: 4 steps are still outstanding, listed above.
Has anyone actually voted on it?
No. No roll call in this Congress cites this measure. That is the ordinary outcome: most measures never reach a recorded floor vote, and a committee ends most of them simply by not acting.
A vote is not the only thing that happens to a measure. Hearings, markups, and referrals are all recorded actions, and none of them is a vote of the full chamber.
Who is behind it?
JAMES MARTIN (R-NC) introduced it on May 7, 1979, and 2 members have since signed on as cosponsors.
They come from both major parties: 1 Democrat, 1 Republican.
Cosponsoring is a formal signature on the text. It is not a commitment to vote for the measure, it does not bind anyone's party, and a long list of cosponsors is a measure of attention rather than of prospects.
How long has it been in play?
It was introduced on May 7, 1979, 17293 days ago. The most recent recorded action was 17293 days ago, on May 7, 1979.
Measures do not carry over. Anything the 96th Congress has not finished by January 3, 1981 dies when the term ends, and has to be introduced again from the start in the next Congress.
Every answer above is assembled from this measure's own record on Congress.gov and from published counts of what Congress has passed before. Civibrief does not predict outcomes and takes no position on any measure.
Vote history
- HouseIn committee, no floor vote yet
- SenateAwaits House passage
- PresidentAwaits both chambers