A bill to amend the Internal Revenue Code to decrease the limitation on deduction for medical expenses to 2 percent of adjusted gross income, to eliminate the 1-percent limitation on deductions for drugs and medicine and to include the entire deduction for medical insurance within the 2-percent limitation.

Amends the Internal Revenue Code to decrease the floor on allowable medical deductions to two percent of adjusted gross income. Eliminates the one percent floor on deductions for drugs and medicine. Includes deductible amounts for medical insurance with other medical care expenses for which the two percent floor is applicable.