A bill to amend the Internal Revenue Code of 1954 to restore to individuals who have attained the age of 65 the right to deduct all expenses for their medicare, and for other purposes.

Allows a tax deduction under the Internal Revenue Code to a taxpayer who has attained the age of sixty-five for all expenses of his medical care, or for the expenses of his mother or father who has attained the age of sixty-five. (Amends 26 U.S.C. 213)