Elimination of medical expense deduction

Title II — Improving Health Savings Accounts to Promote Accountability

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Section 213 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (f) Termination Except in the case of long-term care premiums (as defined in subsection (d)(10)), subsection (a) shall not apply to any amounts paid during any taxable year beginning after December 31, 2025..