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S 3621 115th Congress Senate Taxation Health care costs and insurance Income tax deductions

A bill to amend the Internal Revenue Code of 1986 to provide for a permanent extension of the lower threshold for the medical expense deduction.

Introduced: November 14, 2018 Introduced by: Collins, Susan M. Republican · Maine See on congress.gov
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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
Nov 14, 2018
Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S6966)
Nov 14, 2018
Introduced in Senate
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 Plain-English summary Congressional Research Service

This bill amends the Internal Revenue Code to make permanent the reduction in the adjusted gross income threshold that must be exceeded before a taxpayer is allowed to claim an itemized deduction for medical expenses. (In 2017, the threshold was temporarily reduced from 10% to 7.5% for 2017 and 2018. This bill makes the 7.5% threshold permanent.)

What's happening now November 14, 2018

Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S6966)

 Related & companion bills 2
  • HR 5372 Related bill Tax Cuts and Jobs Middle Class Enhancement Act
  • HR 1051 Related bill Halt Tax Increases on the Middle Class and Seniors Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Cantwell, Maria
Washington · Nov 14, 2018
Cite this page click to expand
APA
U.S. Congress. (2026). S. 3621: A bill to amend the Internal Revenue Code of 1986 to provide for a permanent extension of the lower threshold for the medical expense deduction.. 115th Congress. Open America. https://openamerica.io/bill/115-S-3621/
MLA
"S. 3621: A bill to amend the Internal Revenue Code of 1986 to provide for a permanent extension of the lower threshold for the medical expense deduction.." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-S-3621/.
Bluebook (legal)
S. 3621, 115th Cong. (2026), https://openamerica.io/bill/115-S-3621/.
Markdown link
[S. 3621: A bill to amend the Internal Revenue Code of 1986 to provide for a permanent extension of the lower threshold for the medical expense deduction.](https://openamerica.io/bill/115-S-3621/)
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