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H.R. 1051House115th Congress (2017-2019)In Committee

Halt Tax Increases on the Middle Class and Seniors Act

Sponsored by Martha McSallyRep. Martha McSally (R-AZ)
Introduced February 14, 2017

AI-Generated Summary

Updated April 15, 2026 at 12:39 PM UTC

The Halt Tax Increases on the Middle Class and Seniors Act would roll back a recent change to the tax code that raised the income level at which taxpayers can deduct medical expenses. It lowers the threshold back to 7.5% of adjusted gross income, making it easier for middle‑income earners and seniors to claim the deduction. The change applies to all individual taxpayers who itemize deductions for tax years beginning after December 31, 2016.

Key Provisions

  • Amends the Internal Revenue Code to replace the 10% AGI threshold for medical expense deductions with a 7.5% threshold.
  • Deletes subsection (f) of Section 213, which had created the higher threshold.
  • Updates related language in Section 56(b)(1)(B) to reflect the restored 7.5% threshold.
  • Sets the effective date for these changes to taxable years starting after December 31, 2016.

Legislative Activity

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HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

February 14, 2017

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HouseIntro Referral

Introduced in House

February 14, 2017

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

February 14, 2017

Bill Text

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Introduced in HouseIssued February 14, 2017

I

115th CONGRESS

1st Session

H. R. 1051

IN THE HOUSE OF REPRESENTATIVES

February 14, 2017

Ms. McSally (for herself, Mr. Wittman, Mr. Olson, Mr. MacArthur, Mr. Tiberi, Ms. Jenkins of Kansas, Mr. Bishop of Michigan, Ms. Sinema, and Mr. Webster of Florida) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to repeal the increase in the income threshold used in determining the deduction for medical care.

1.

Short title

This Act may be cited as the Halt Tax Increases on the Middle Class and Seniors Act.

2.

Repeal of increase in income threshold for determining medical care deduction

(a)

In general

Section 213(a) of the Internal Revenue Code of 1986 is amended by striking 10 percent and inserting 7.5 percent.

(b)

Conforming amendments

(1)

Section 213 of such Code is amended by striking subsection (f).

(2)

Section 56(b)(1)(B) of such Code is amended by striking without regard to subsection (f) of such section and inserting by substituting 10 percent for 7.5 percent.

(c)

Effective date

The amendments made by this section shall apply to taxable years beginning after December 31, 2016.