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, and for other purposes.

Amends the Internal Revenue Code to allow taxpayers, their spouses and dependents an unlimited income tax deduction for their medical and dental expenses. (Current law permits a deduction only for expenses in excess of five percent of adjusted gross income.) Extends such deduction to taxpayers who do not otherwise itemize deductions.