Summary: S.3621 — 115th Congress (2017-2018)All Information (Except Text)

There is one summary for S.3621. Bill summaries are authored by CRS.

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Introduced in Senate (11/14/2018)

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.)