S. 110Senate116th Congress (2019-2021)In Committee

Medical Expense Savings Act

Introduced January 10, 2019

AI-Generated Summary

Updated April 14, 2026 at 12:12 AM UTC

The Medical Expense Savings Act changes the tax code so that individuals can deduct medical expenses once they exceed 7.5% of their adjusted gross income, instead of the previous 10% threshold. This lower floor is made permanent and applies to tax years beginning after 2018. The bill also removes a related technical subsection and eliminates a specific minimum tax preference, affecting all taxpayers who itemize medical deductions.

Key Provisions

  • Amends the medical expense deduction rule in the Internal Revenue Code, changing the threshold from 10% of AGI to 7.5% of AGI on a permanent basis.
  • Deletes subsection (f) of Section 213 to align with the new threshold.
  • Repeals subparagraph (B) of Section 56(b)(1), removing a minimum tax preference that previously applied.
  • Sets the changes to take effect for taxable years beginning after December 31, 2018.

Legislative Activity

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1 earlier action
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

January 10, 2019

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SenateIntro Referral

Introduced in Senate

January 10, 2019

SenateIntro Referral

Read twice and referred to the Committee on Finance.

January 10, 2019

Floor Debate

19 members

What members said about S. 110 on the floor

12 Republicans7 Democrats
Ron Wyden
Sen. Ron WydenD-OR · Jan 16, 2019

Mr. President, I come to the floor today to discuss the nomination of William Barr to be Attorney General. Today, I want to make clear that I will be opposed to this nomination for several reasons. I…

James M. Inhofe
Sen. James M. InhofeR-OK · Jan 16, 2019

Mr. President, I ask unanimous consent that the order for the quorum call be rescinded. Mr. President, more than 100,000 people and families will join together in the March for Life in Washington…

Chuck Grassley
Sen. Chuck GrassleyR-IA · Jan 16, 2019

Mr. President, I ask unanimous consent that the order for the quorum call be rescinded. Mr. President, tax filing season is just around the corner. This has never been anyone's favorite time of the…

Richard J. Durbin
Sen. Richard J. DurbinD-IL · Jan 16, 2019

Madam President, last Saturday was a historic day in Springfield, IL, my hometown. It was the biggest snowfall in one day in our city's history. I spent that Saturday not shaking hands with my…

John Cornyn
Sen. John CornynR-TX · Jan 16, 2019

Mr. President, yesterday the Senate Judiciary Committee began to hear witnesses on the nomination of Bill Barr to be the next Attorney General of the United States. We heard first, of course, from…

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Deb Fischer
Sen. Deb FischerR-NE · Jan 16, 2019

Mr. President, I rise today in support of the thousands of people who will travel to our Nation's Capital this week to join us in the March for Life. Marching proudly among them will be many, many…

Susan M. Collins
Sen. Susan M. CollinsR-ME · Jan 16, 2019

Mr. President, government shutdowns are never the answer. No matter how difficult the problem, we should never resort to shutting down government. It harms too many innocent Federal employees--in…

Roy Blunt
Sen. Roy BluntR-MO · Jan 16, 2019

Mr. President, I want to thank Senator Ernst for yielding and for her leadership in these issues. All of us here today are here at a time when thousands of people from around the country, including…

John Barrasso
Sen. John BarrassoR-WY · Jan 16, 2019

Mr. President, following the September 11, 2001, attacks on the United States, the National Institutes of Health, which is the Nation's medical research Agency in Bethesda, MD, needed to secure its…

Jeff Merkley
Sen. Jeff MerkleyD-OR · Jan 16, 2019

Mr. President, I ask unanimous consent that the order for the quorum call be rescinded. Mr. President, I was just over in the Russell Senate Office Building, and a group of freshmen from the House…

Elizabeth Warren
Sen. Elizabeth WarrenD-MA · Jan 16, 2019

Mr. President, today is the 26th day of the longest government shutdown in American history. Weeks ago, the Senate voted unanimously to keep the government open. The House has now passed multiple…

Richard Burr
Sen. Richard BurrR-NC · Jan 16, 2019

Mr. President, I also mourn Herb's loss. It is odd that I would be here to protect his ability to have that cigarette in his mouth as he was negotiating. I rise today to discuss the recent…

Richard Blumenthal
Sen. Richard BlumenthalD-CT · Jan 16, 2019

Mr. President, I am honored to follow the Senator, our neighbor from across the country. We share a common interest and commitment to one of the great military services in this country, the U.S.…

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Roger F. Wicker
Sen. Roger F. WickerR-MS · Jan 16, 2019

On the Senator from Iowa's time, let me join her and the Senator from Missouri, and I associate myself with their remarks and their support, not only for the March for Life, which will occur on…

Maria Cantwell
Sen. Maria CantwellD-WA · Jan 16, 2019

Mr. President, I come to the floor to join my colleagues who were speaking earlier today about the many U.S. citizens who are Federal employees who are impacted by the shutdown. Coast Guard PO2…

Patty Murray
Sen. Patty MurrayD-WA · Jan 16, 2019

Madam President, we are 26 days into President Trump's completely unnecessary government shutdown--26 days of pain and uncertainty; 26 days of missed paychecks and missed bills--26 days, the longest…

Joni Ernst
Sen. Joni ErnstR-IA · Jan 16, 2019

Mr. President, I am pleased to be joined on the floor by Senator Blunt, Senator Wicker, and Senator Fischer to speak about the importance of protecting and celebrating life. This Friday, Americans…

Ben Sasse
Sen. Ben SasseR-NE · Jan 16, 2019

Mr. President, I ask unanimous consent that the order for the quorum call be rescinded. Mr. President, I am going to speak again shortly from the floor, but, very briefly, I want to associate myself…

Mitch McConnell
Sen. Mitch McConnellR-KY · Jan 16, 2019

Mr. President, I move to proceed to Calendar No. 11, Mr. President, I send a cloture motion to the desk on the motion to proceed. I ask unanimous consent that the mandatory quorum call be waived.

Bill Text

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Introduced in SenateIssued January 10, 2019

II

116th CONGRESS

1st Session

S. 110

IN THE SENATE OF THE UNITED STATES

January 10, 2019

Ms. Collins (for herself and Ms. Cantwell) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to provide for a permanent extension of the lower income threshold for the medical expense deduction.

1.

Short title

This Act may be cited as the Medical Expense Savings Act.

2.

Permanent extension of reduction in medical expense deduction floor

(a)

Reduction

(1)

In general

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

(2)

Conforming amendment

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

(b)

Repeal of minimum tax preference

Section 56(b)(1) of the Internal Revenue Code of 1986 is amended by striking subparagraph (B).

(c)

Effective date

The amendments made by this section shall apply to taxable years beginning after December 31, 2018.