A bill to amend the Internal Revenue Code of 1954, to provide a 5-year carry-forward for unused medical expenses.

Provides, under the Internal Revenue Code, that the amount by which the deduction allowed an individual for medical expenses not compensated for by insurance for a taxable year exceeds the excess of the taxpayer's gross income for such taxable year over all other itemized deductions for an individual for the taxable year, shall be an excess medical expense carryover to each of the 5 taxable years following such taxable year and shall be allowed as a deduction for such years. (Amends 26 U.S.C. 213)