Medical expenses deduction expanded and allowed to non-itemizers

(a) Threshold removed Section 213(a) is amended by striking, to the extent and all that follows through gross income. (b) Deduction allowed to non-Itemizers Section 63(b) is amended by striking and at the end of paragraph (3), by striking the period at the end of paragraph (4) and inserting, and, and by adding at the end the following new paragraph: (5) the deduction provided in section 213.. (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2026.