Amends the Internal Revenue Code to allow an income tax deduction for lodging costs incurred while undergoing medical treatment away from home. Requires that the medical care be provided by a physician in a licensed hospital or in a nationally or regionally recognized medical care facility and that there be no significant element of personal pleasure, recreation, or vacation in the travel away from home.
Became Public Law No: 98-369.
Introduced in House
Introduced in House
Referred to House Committee on Ways and Means.
Referred to Subcommittee on Select Revenue Measures.
Subcommittee Hearings Held.
Subcommittee Consideration and Mark-up Session Held.
Forwarded by Subcommittee to Full Committee (Amended).
Committee Consideration and Mark-up Session Held.
Ordered to be Reported (Amended).
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