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S. 110 116th Congress Senate

Medical Expense Savings Act

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

Introduced: January 10, 2019 Introduced by: Susan M. Collins Republican · Maine See on congress.gov
Taxation Health care costs and insuranceIncome tax deductions
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This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) 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
Jan 10, 2019
Read twice and referred to the Committee on Finance.
Jan 10, 2019
Introduced in Senate
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 Latest action January 10, 2019

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Medical Expense Savings Act

This bill makes permanent the reduction in the adjusted gross income threshold that must be exceeded before a taxpayer is allowed to claim an itemized tax 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.)

 Related & companion bills 3
  • HR 2073 To amend the Internal Revenue Code of 1986 to permanently extend the 7.5 percent adjusted gross income floor for the me…
  • S 1162 A bill to amend the Internal Revenue Code of 1986 to make permanent the individual tax provisions of the tax reform law…
  • S 3001 Permanent Relief for Seniors and Medicare, Medicaid, Human Services Extension Act of 2019
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1 Republican 1
R
Fischer, Deb
Nebraska · Jun 27, 2019
 D
Cantwell, Maria
Washington · Jan 10, 2019
Cite this page click to expand
APA
U.S. Congress. (2026). S. 110: Medical Expense Savings Act. 116th Congress. Open America. https://openamerica.io/bill/116-S-110/
MLA
"S. 110: Medical Expense Savings Act." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-S-110/.
Bluebook (legal)
S. 110, 116th Cong. (2026), https://openamerica.io/bill/116-S-110/.
Markdown link
[S. 110: Medical Expense Savings Act](https://openamerica.io/bill/116-S-110/)
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