A bill to amend the Internal Revenue Code of 1954 to eliminate the 3 percent and 1 percent floors on deductible medical expenses in the case of individuals who have attained age 65 and are not covered for hospital insurance benefits under the Social Security Act.
Latest action. Referred to House Committee on Ways and Means.
Provides an income tax deduction under the Internal Revenue Code for the following amounts, not compensated for by insurance or otherwise for persons under 65: (1) the medical expenses for a parent over 65, who is not covered for hospital insurance benefits under Social Security; and (2) the amount by which other medical expenses exceed 3 percent of the adjusted gross income. Provides that if either taxpayer or spouse is over 65 and is not covered for hospital insurance benefits under the Social Security Act they may deduct: (1) medical expenses paid for the taxpayer, spouse or parent over 65; (2) the amount by which other medical expenses exceed 3 percent of the adjusted gross income; and (3) up to $150 or half of the medical insurance costs for the taxpayer, his spouse, and dependents. Directs that the deduction limitation for medicine and drugs shall not apply to amounts paid for the taxpayer and his spouse, if either is over 65, or for amounts paid for the parents over 65. (Amends 26 U.S.C. 213(A))
Written by analysts at the Congressional Research Service and published on Congress.gov, not by Civibrief. Summarized at the "Introduced in House" stage on April 11, 1973. 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 April 11, 1973: 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 93rd Congress (1973-74), 651 of the 23,396 bills and joint resolutions introduced became law, about 2.8 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?
CHARLES GUBSER (R-CA) introduced it on April 11, 1973. No cosponsors are recorded.
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 April 11, 1973, 19510 days ago. The most recent recorded action was 19510 days ago, on April 11, 1973.
Measures do not carry over. Anything the 93rd Congress has not finished by January 3, 1975 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