A bill to amend the Internal Revenue Code to remove the limitations on the amount of medical and dental expenses which may be deducted, to permit taxpayers to deduct such expenses, to arrive at their adjusted gross income.

Removes the limitations not compensated for by insurance on the amount of medical and dental expenses presently imposed under the Internal Revenue Code which may be deducted (presently, only that part of medical expenses incurred in excess of 3 percent of adjusted gross income is deductible) in arriving at the taxpayer's taxable income.