A bill to amend the Internal Revenue Code of 1954 to permit the deduction without limitations of medical expenses paid for certain dependents suffering from physical or mental impairment or defect.

Allows a tax deduction, without limitation, under the Internal Revenue Code, for medical expenses paid for a dependent who: (1) has not attained the age of 19 before the close of the taxable year and is suffering from a physical or mental impairment or defect which has been in existence for more than 3 months and results in a substantial loss, or loss of use in a normal manner, of any substantial portion of the musculoskeletal system, or results in a substantial loss of vision, hearing, or speech; or (2) has attained the age of 19 before the close of the taxable year and is suffering from a physical or mental impairment or defect described in (1) which commenced prior to attaining such age. (Amends 26 U.S.C. 213(e))