To amend the Internal Revenue Code of 1986 to extend the special rule for seniors relating to the income level for deduction of medical care expenses, and for other purposes.

SA 2888. Mr. COATS (for himself and Mr. Toomey) submitted an
amendment intended to be proposed to amendment SA 2874 proposed by Mr.
McConnell to the bill H.R. 3762, to provide for reconciliation pursuant
to section 2002 of the concurrent resolution on the budget for fiscal
year 2016; which was ordered to lie on the table; as follows:

At the appropriate place, insert the following:

SEC. ___. EXTENSION OF SPECIAL RULE FOR SENIORS RELATING TO
INCOME LEVEL FOR DEDUCTION OF MEDICAL CARE
EXPENSES.

Subsection (f) of section 213 of the Internal Revenue Code
of 1986 is amended to read as follows:
``(f) Special Rule.--In the case of any taxable year
beginning after December 31, 2012, and ending before January
1, 2024, subsection (a) shall be applied with respect to a
taxpayer by substituting `7.5 percent' for `10 percent' if
such taxpayer or such taxpayer's spouse has attained age 65
before the close of such taxable year.''.

SEC. __. TEMPORARY SUSPENSION OF THE INFLATION ADJUSTMENT IN
THE CALCULATION OF MEDICARE PART B AND PART D
PREMIUMS.

Section 1839(i)(5) of the Social Security Act (42 U.S.C.
1395r(i)(5)) is amended--
(1) in the matter preceding clause (i), by striking ``2018
and 2019'' and inserting ``in 2018 through 2025''; and
(2) in clause (ii), by striking ``2020, August 2018'' and
inserting ``2026, August 2024''.
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