A bill to amend the Internal Revenue Code of 1954 to treat as medical care the expenses of meals and lodging of a parent or guardian accompanying a child away from home for the purpose of receiving medical care, and the expenses of meals and lodging of a child away from home for the purpose of receiving medical care on an outpatient basis.

Amends the Internal Revenue Code to treat as tax deductible medical care expenses: (1) the expenses of meals and lodging of a parent or guardian accompanying a child away from home for the purpose of receiving medical care; and (2) the expenses of meals and lodging of a child away from home for the purpose of receiving medical care on an outpatient basis.