Cox Bill Would Let Individuals Deduct Health Care Costs
Rep. Christopher Cox, R-Calif., introduced H.R. 5705, which would allow
individuals to deduct expenses not reimbursed by insurance or other benefits,
for medical care of the taxpayer, the taxpayer's spouse, or a dependent.
Document Type: Congressional Record
Citations: H8060; Health Care Freedom of Choice Act (
=============== SUMMARY ===============
Rep. Christopher Cox, R-Calif., introduced H.R. 5705, which would allow
individuals to deduct expenses not reimbursed by insurance or other benefits,
for medical care of the taxpayer, the taxpayer's spouse, or a dependent.
"By putting the medical choices made by individuals on an equal footing
with the medical choices made for them by their employers and third parties,
the Tax Code can encourage greater choice and competition, thereby reducing the
cost of necessary insurance for all," the bill's text says.
=============== FULL TEXT ===============
By Mr. COX:
H.R. 5705. A bill to improve health care choice by providing for the tax
deductibility of medical expenses by individuals; to the Committee on Ways and
Means.
By Mr. COX:
H.R. 5706. A bill to repeal the Federal estate and gift taxes and the tax on
generation-skipping transfers; to the Committee on Ways and Means.
Code Section: Section 213 -- Medical
Expense
Geographic Identifier:
Subject Area: Health care tax issues
Individual income taxation
Legislative tax issues
Industry Group: Health care
Cross Reference: For text of H.R. 5705,
see Doc 2002-25655 (5 original pages) 
[PDF].
Author: Cox, Rep. Christopher
Institutional Author: House of Representatives