To amend the Internal Revenue Code of 1986 to provide that the medical expenses of a child with special needs shall be allowable as a medical expense deduction without regard to the 7.5 percent adjusted gross income threshold.

June 23, 2004

Mr. TANCREDO introduced the following bill; which was referred to the Committee on Ways and Means

To amend the Internal Revenue Code of 1986 to provide that the medical expenses of a child with special needs shall be allowable as a medical expense deduction without regard to the 7.5 percent adjusted gross income threshold.

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

SECTION 1. SHORT TITLE.

This Act may be cited as the `Compassionate Assistance for Parents with Children with Special Needs Act of 2004'.

SEC. 2. ADJUSTED GROSS INCOME THRESHOLD IN MEDICAL EXPENSE DEDUCTION NOT TO APPLY TO MEDICAL EXPENSES FOR CHILDREN WITH SPECIAL NEEDS.

(a) IN GENERAL- Section 213 of the Internal Revenue Code of 1986 (relating to medical, dental, etc., expenses) is amended by adding at the end the following new subsection:

`(f) ADJUSTED GROSS INCOME THRESHOLD NOT TO APPLY TO EXPENSES FOR CHILDREN WITH SPECIAL NEEDS-

`(1) IN GENERAL- The adjusted gross income threshold in subsection (a) shall not apply to expenses for the medical care of a child with special needs.

`(2) CHILD WITH SPECIAL NEEDS- For purposes of paragraph (1), the term `child with special needs' means any dependent of the taxpayer--

`(A) who has not attained the age of 18 as of the close of the calendar year in which the taxable year of the taxpayer begins, and

`(B) who is considered to be disabled under section 1614(a)(3) of the Social Security Act.'

(b) EFFECTIVE DATE- The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.

END