A bill to amend the Internal Revenue Code of 1954 to permit the deduction of all expenses for medical care of a taxpayer and his spouse if either of them attained the age of 65.

Permits the deduction under the Internal Revenue Code of all expenses for the medical care of a taxpayer and his spouse if either of them attained the age of 65. (Amends 26 U.S.C. 213(a))