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S 1977 115th Congress Senate

Seniors Tax Hike Prevention Act of 2017

Official title: 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.

Introduced: November 2, 2017 See on congress.gov
Taxation AgingHealth care costs and insuranceIncome tax deductions
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 18, 2017
Read twice and referred to the Committee on Finance.
Oct 18, 2017
Introduced in Senate
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 Latest action October 18, 2017

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Seniors Tax Hike Prevention Act of 2017

This bill amends the Internal Revenue Code (IRC) to extend, through 2019, the rule that permits individuals who are 65 and older to deduct certain medical expenses that exceed 7.5% of adjusted gross income. (A provision that reduced the 10% threshold for the medical expense deduction to 7.5% if a taxpayer or a taxpayer's spouse is 65 or older expired at the end of 2016.)

The bill also expresses the sense of the Senate that the reduction in revenues resulting from this bill should be offset by an appropriate amendment to the IRC.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Republican 1
Isakson, Johnny
· Nov 2, 2017
 R
Capito, Shelley Moore
West Virginia · Oct 18, 2017
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1977: Seniors Tax Hike Prevention Act of 2017. 115th Congress. Open America. https://openamerica.io/bill/115-S-1977/
MLA
"S. 1977: Seniors Tax Hike Prevention Act of 2017." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-S-1977/.
Bluebook (legal)
S. 1977, 115th Cong. (2026), https://openamerica.io/bill/115-S-1977/.
Markdown link
[S. 1977: Seniors Tax Hike Prevention Act of 2017](https://openamerica.io/bill/115-S-1977/)
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