,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #ddef  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,novemb] #ba1         
#bjag,mr4 ,bab9 introduc$ ! foll[+ bill2
 :i* 0 ref]r$ to ! ,committee on ,ways &
 ,means  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to all[ a d$uction
 = am\nts paid = m$ical exp5ses to a    
heal? c>e %>+ m9i/ry1 & = o!r purposes4 
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,heal? ,c>e ,%>+ ,fairness ,act 4  #b4
 ,self-employ$ m$ical exp5se d$uction   
7a7 ,9 g5]al ,section #afb ( ! ,int]nal 
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 at ! end ( subsection 7l7 ! foll[+ new 
p>agraph3  7#f7 ,heal? c>e %>+ m9i/ry ,!
 all[ance ( a d$uction "u p>agraph 7#a7 
%all include am\nts paid by su* taxpay] 
z a memb] ( a heal? c>e %>+ m9i/ry 7z   
def9$ 9 section                         
#ejjj;,a7d77#b77;,b77ii77 =--  7,a7 !   
%>+ ( ! m$ical exp5ses ( fell[ memb]s1 &
  7,b7 ! adm9i/rative fees ( ! heal? c>e
 %>+ m9i/ry4  4  7b7 ,m$ical exp5se     
d$uction  7#a7 ,9 g5]al ,p>agraph 7#a7 (

 section #bac7;d7 ( su* ,code is am5d$  
by /rik+ or at ! end ( subp>agraph 7,c71
 by /rik+ ! p]iod at ! end ( subp>agraph
 7,d7 & ins]t+ 1 or1 & by add+ at ! end 
! foll[+3  7,e7 =-- 7i7 ! %>+ ( m$ical  
exp5ses ( fell[ memb]s ( a heal? c>e %>+
 m9i/ry 7z def9$ 9                      
#ejjj;,a7d77#b77;,b77ii771 &  7ii7 !    
adm9i/rative fees ( su* heal? c>e %>+   
m9i/ry4  4  7#b7 ,exception ,p>agraph   
7#a7 ( section #bac7;d7 ( su* ,code1 z  
am5d$ by p>agraph 7#a71 is am5d$ by add+
 at ! end ! foll[+3 ,= purposes (       
subp>agraph 7,e71 am\nts paid does n    
include any am\nt d$uctible "u section  
#agj44  7c7 ,effective date ,! am5dm5ts 
made by ?is section %all apply to       
taxable ye>s beg9n+ aft] ! date ( !     
enactm5t ( ?is ,act4