Deductions from income

(a) Standard medical expense deduction Section 5(e)(5) of the Food and Nutrition Act of 2008 (7 U.S.C. 2014(e)(5)) is amended— (1) in the paragraph heading, by striking Excess medical and inserting Medical; (2) in subparagraph (A), by striking an excess medical and all that follows through the period at the end and inserting a standard medical deduction or a medical expense deduction of actual costs for the allowable medical expenses incurred by the elderly or disabled member, exclusive of special diets.; (3) in subparagraph (B)(i), by striking excess; and (4) by adding at the end the following: (D) Standard medical expense deduction amount (i) In general Except as provided in clause (ii), the standard medical expense deduction shall be— (I) for fiscal year 2025, $140; and (II) for each subsequent fiscal year, equal to the applicable amount for the immediately preceding fiscal year as adjusted to reflect changes for the 12-month period ending the preceding June 30 in the Consumer Price Index for All Urban Consumers: Medical Care published by the Bureau of Labor Statistics of the Department of Labor. (ii) Exception For any fiscal year, a State agency may establish a greater standard medical expense deduction than described in clause (i) if the greater deduction satisfies cost neutrality standards established by the Secretary for that fiscal year.. (b) Elimination of cap of excess shelter expenses (1) In general Section 5(e)(6) of the Food and Nutrition Act of 2008 (7 U.S.C. 2014(e)(6)) is amended— (A) by striking subparagraph (B); and (B) by redesignating subparagraphs (C) and (D) as subparagraphs (B) and (C), respectively. (2) Conforming amendment Section 2605(f)(2)(A) of the Low-Income Home Energy Assistance Act of 1981 (42 U.S.C. 8624(f)(2)(A)) is amended by striking 5(e)(6)(C)(iv)(I) of that Act (7 U.S.C. 2014(e)(6)(C)(iv)(I)) and inserting 5(e)(6)(B)(iv)(I) of that Act (7 U.S.C. 2014(e)(6)(B)(iv)(I)).