,i  #aae? ,,congress  #b;d ,session  ,h4
 ,r4 #edic  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,april #ab1 #bjah ,mr4
 ,sam ,johnson ( ,texas 7= himself &    
,mr4 ,l>son ( ,connecticut7 introduc$ ! 
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to exclude f income dis*>ge (     
m$ical indebt$ness4  #a4 ,%ort title    
,?is ,act may be cit$ z ! ,m$ical ,debt 
,tax ,relief ,act4  #b4 ,exclusion (    
dis*>ge ( m$ical indebt$ness  7a7 ,9    
g5]al ,section #ajh ( ! ,int]nal ,rev5ue
 ,code ( #aihf is am5d$--  7#a7 9       
subsection 7a77#a71 by /rik+ or 9       
subp>agraph 7,d71 by /rik+ ! p]iod at ! 
end ( subp>agraph 7,e7 & ins]t+ 1 or1 & 
by add+ at ! end ! foll[+ new           
subp>agraph3  7,f7 ! indebt$ness dis*>g$
 is qualifi$ m$ical indebt$ness4  1 &   
7#b7 by add+ at ! end ! foll[+ new      
subsection3  7j7 ,qualifi$ m$ical       
indebt$ness  7#a7 ,9 g5]al ,= purposes (
 ?is section1 ! t]m qualifi$ m$ical     

indebt$ness means indebt$ness :i* 0     
incurr$ by an individual =--  7,a7      
diagnosis1 cure1 mitigation1 treatm5t1  
or prev5tion ( disease ( ! taxpay] or ! 
sp\se or a dep5d5t ( ! taxpay]1 or = !  
purpose ( affect+ any /ructure or       
function ( ! body ( ! taxpay] or ! sp\se
 or a dep5d5t ( ! taxpay]1  7,b7 =      
transportation prim>ily = & ess5tial to 
m$ical c>e ref]r$ to 9 subp>agraph 7,a71
 or  7,c7 = qualifi$ long-t]m c>e       
s]vices = ! taxpay] or ! sp\se or a     
dep5d5t ( ! taxpay]4  7#b7 ,additional  
rules ,rules simil> to ! rules (        
p>agraphs 7#b71 7#e71 7#h71 7#i71 &     
7#aa7 ( section #bac7;d7 %all apply =   
purposes ( ?is subsection4  7#c7 ,t]ms  
us$ 9 section #bac ,= purposes ( ?is    
subsection1 any t]m also us$ 9 section  
#bac7;d77#a7 %all h ! same mean+ z :5   
us$ 9 su* section4  4  7b7 ,effective   
date ,! am5dm5ts made by ?is section    
%all apply ) respect to indebt$ness     
dis*>g$ aft] ! date ( enactm5t ( ?is    
,act4