This bill expands the tax deduction for medical expenses to include expenses for storage of blood or biomaterial derived from blood.
To amend the Internal Revenue Code of 1986 to clarify that expenses for 
          blood storage qualify as expenses for medical care.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXPENSES FOR BLOOD STORAGE QUALIFY AS EXPENSES FOR MEDICAL 
              CARE.

    (a) In General.--Section 213(d)(1)(A) of the Internal Revenue Code 
of 1986 is amended by inserting ``(including expenses for storage of 
blood or biomaterial derived from blood)'' after ``function of the 
body''.
    (b) Effective Date.--The amendment made by this section shall apply 
to expenses paid or incurred after the date of the enactment of this 
Act.
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To amend the Internal Revenue Code of 1986 to clarify that expenses for blood storage qualify as expenses for medical care.
To amend the Internal Revenue Code of 1986 to clarify that expenses for blood storage qualify as expenses for medical care.
Official Titles - House of Representatives
Official Title as Introduced
To amend the Internal Revenue Code of 1986 to clarify that expenses for blood storage qualify as expenses for medical care.
Rep. Arrington, Jodey C.