H.R. 2647House115th Congress (2017-2019)In Committee

DEDUCT Act

Introduced May 24, 2017

AI-Generated Summary

Updated April 15, 2026 at 3:48 PM UTC

The DEDUCT Act would change the tax code so that taxpayers can deduct all of their qualified medical expenses, rather than only the amount that exceeds 10 percent of their adjusted gross income. This makes it easier for individuals and families who itemize deductions to get a larger tax benefit for medical costs. The change would apply to tax years that begin after the law is passed.

Key Provisions

  • Removes the 10‑percent of adjusted gross income threshold that currently limits the medical expense deduction.
  • Deletes a related special rule for the years 2013‑2016 that referenced the same threshold.
  • Makes the repeal effective for taxable years beginning after the law’s enactment.

Legislative Activity

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1 earlier action
HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

May 24, 2017

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HouseIntro Referral

Introduced in House

May 24, 2017

HouseIntro Referral

Referred to the House Committee on Ways and Means.

May 24, 2017

Floor Debate

24 members

What members said about H.R. 2647 on the floor

12 Republicans12 Democrats
Rob Bishop
Rep. Rob BishopR-UT-1 · Nov 1, 2017

Mr. Chairman, I yield myself such time as I may consume. As we make this transition, let me try and sum up where we are at this particular time. This particular bill was done in coordination with the…

Raúl M. Grijalva
Rep. Raúl M. GrijalvaD-AZ-3 · Nov 1, 2017

Mr. Chairman, I yield myself such time as I may consume. I rise in opposition to H.R. 2936, the so-called Resilient Federal Forests Act of 2017. Perhaps a better name would be the ``Log America's…

Raul R. Labrador
Rep. Raul R. LabradorR-ID-1 · Nov 1, 2017

Mr. Chairman, the Resilient Federal Forests Act contains many provisions that will give the Forest Service additional tools to better manage our national forests. To keep our forests healthy and…

Paul A. Gosar
Rep. Paul A. GosarR-AZ-4 · Nov 1, 2017

Mr. Chairman, I rise today in strong support of H.R. 2936, the Resilient Federal Forests Act of 2017, introduced by my friend and colleague Bruce Westerman. Our forests and the communities that live,…

Bruce Westerman
Rep. Bruce WestermanR-AR-4 · Nov 1, 2017

Mr. Chair, I thank Chairman Bishop for his tireless efforts to see our government do better on our Federal lands. Mr. Chairman, I recently made a trip out to Montana to visit some of our National…

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Glenn Thompson
Rep. Glenn ThompsonR-PA-5 · Nov 1, 2017

Mr. Speaker, I ask unanimous consent that all Members have 5 legislative days to revise and extend their remarks and include extraneous material on the bill, H.R. 2936. Mr. Chairman, I yield myself…

Stevan Pearce
Rep. Stevan PearceR-NM-2 · Nov 1, 2017

Mr. Chairman, I have an amendment at the desk. Mr. Chairman, our national forests are overgrown, and the thinning projects which would restore them to health are delayed by lengthy and costly…

Doug LaMalfa
Rep. Doug LaMalfaR-CA-1 · Nov 1, 2017

Mr. Chairman, nationwide, this year has been the most expensive year on record, with over $2 billion spent to combat fires that have burned almost 9 million acres of land. As of October 29, State and…

Peter A. DeFazio
Rep. Peter A. DeFazioD-OR-4 · Nov 1, 2017

Mr. Chairman, I remember, 13 years ago, after another spate of catastrophic fires in the Western United States, we came together in a truly bipartisan fashion and passed something called the Healthy…

Kurt Schrader
Rep. Kurt SchraderD-OR-5 · Nov 1, 2017

Mr. Chairman, this fire season has put the need for real forest management in stark relief for those of us who live out West. The current laissez-faire forest policy, with random desperate measures…

Jack Bergman
Rep. Jack BergmanR-MI-1 · Nov 1, 2017

Mr. Chairman, I rise today in support of H.R. 2936, the Resilient Federal Forests Act. My district is home to three national forests, Ottawa, Hiawatha, and Huron-Manistee. So when we use the term…

Jeff Denham
Rep. Jeff DenhamR-CA-10 · Nov 1, 2017

Mr. Chairman, I rise today in support of H.R. 2936, the Resilient Federal Forests Act. When we fail to actively manage our forests and Federal lands, we put ourselves and our neighbors at risk. It is…

Greg Gianforte
Rep. Greg GianforteR-MT · Nov 1, 2017

Mr. Chairman, I thank the gentleman for yielding. I also thank the gentleman from Arkansas, a trained forester, for his efforts to reform how we manage our forests. Montana faced a devastating…

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Ro Khanna
Rep. Ro KhannaD-CA-17 · Nov 1, 2017

Mr. Chairman, I have an amendment at the desk. Mr. Chairman, my amendment strikes section 311 from the bill. This section would create a forced arbitration program for forestry management. This…

Jared Huffman
Rep. Jared HuffmanD-CA-2 · Nov 1, 2017

Mr. Chairman, I thank the gentleman from Arizona for yielding. Mr. Chairman, this bill that we are debating today has been touted as Congress' solution to the longstanding issue of fire borrowing…

Tom McClintock
Rep. Tom McClintockR-CA-4 · Nov 1, 2017

Mr. Chairman, 45 years ago, Congress enacted laws, such as the National Environmental Policy Act, that promised to improve the health of our forests. They imposed what have become endlessly…

Jim Costa
Rep. Jim CostaD-CA-16 · Nov 1, 2017

Mr. Chairman, I thank my friend and colleague from Minnesota, Congressman Peterson, for yielding this time. It is clear, I think, for everybody in this Chamber to know how devastating the fires have…

Mike Thompson
Rep. Mike ThompsonD-CA-5 · Nov 1, 2017

Mr. Chairman, I thank the gentleman for yielding. Mr. Chairman, many of my colleagues have asked, because of the recent fires in my district, how I will be voting on this measure today. Well, I am a…

Tony Cárdenas
Rep. Tony CárdenasD-CA-29 · Nov 1, 2017

Mr. Chair, I have an amendment at the desk. Mr. Chair, this year, wildfires have devastated the American West. It has been particularly tragic in my home State of California. Entire neighborhoods are…

A. Donald McEachin
Rep. A. Donald McEachinD-VA-4 · Nov 1, 2017

Mr. Chairman, I thank the ranking member for yielding. Mr. Chairman, the goal of forest management should be to make our forests more resilient--more resilient to the impacts of climate change,…

Tom O'Halleran
Rep. Tom O'HalleranD-AZ-1 · Nov 1, 2017

Mr. Chairman, I have an amendment at the desk. Mr. Chairman, local communities that have the most at stake when it comes to the forest in their backyards deserve their voices to be heard. As someone…

Donald S. Beyer, Jr.
Rep. Donald S. Beyer, Jr.D-VA-8 · Nov 1, 2017

Mr. Chairman, I don't have any strong objections to the parts of this bill that deal with forest resilience, and I yield to people who know a lot more about forests than I do. But I am concerned that…

Scott R. Tipton
Rep. Scott R. TiptonR-CO-3 · Nov 1, 2017

Mr. Chairman, I thank my colleague from Arkansas, Mr. Westerman, for his hard work on the Resilient Federal Forests Act. I would like to be able to submit that if you actually care about helping our…

Collin C. Peterson
Rep. Collin C. PetersonD-MN-7 · Nov 1, 2017

Mr. Chairman, I yield myself such time as I may consume. Mr. Chairman, H.R. 2936 addresses some valid concerns regarding forest management. The bill would simplify forest management activities while…

Bill Text

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Introduced in HouseIssued May 24, 2017

I

115th CONGRESS

1st Session

H. R. 2647

IN THE HOUSE OF REPRESENTATIVES

May 24, 2017

Mr. Sensenbrenner 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 10 percent threshold on the deduction for medical expenses.

1.

Short title

This Act may be cited as the Deducting Expenses Derived from Use of Care and Treatment Act or the DEDUCT Act.

2.

Repeal of 10 percent threshold on deduction for medical expenses

(a)

In general

Subsection (a) of section 213 of the Internal Revenue Code of 1986 (relating to deduction for medical expenses) is amended by striking , to the extent that such expenses exceed 10 percent of adjusted gross income.

(b)

Conforming amendment

Section 213 of such Code (relating to special rule for 2013, 2014, 2015, and 2016) is amended by striking subsection (f).

(c)

Effective date

The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.