A bill to amend the Internal Revenue Code of 1954 to allow a deduction for certain amounts paid for food and lodging while away from home for purposes of receiving medical care.

Amends the Internal Revenue Code to allow an income tax deduction for medical care expenses including meals and lodging while away from home primarily for medical care. Limits the amount deducted for any individual to not more than the daily per diem rate applicable to a Federal employee traveling on official business ($35), for not more than a continuous period of three days.