Halt Tax Increases on the Middle Class and Seniors Act
Received in the Senate.
Congressional Research Service
Official summary
Version 36 · Passed House amended · Sep 13, 2016
(This measure has not been amended since it was reported to the House on July 5, 2016. The summary of that version is repeated here.)
Halt Tax Increases on the Middle Class and Seniors Act
(Sec. 2) This bill amends the Internal Revenue Code to roll back the increased threshold for determining the amount of the tax deduction for medical expenses. Currently, individual taxpayers under age 65 may only deduct those medical expenses that exceed 10% of their adjusted gross income. This bill reduces that percentage to 7.5% for all taxpayers for tax years beginning after December 31, 2015.
The threshold percentage remains at 10% for purposes of computing the alternative minimum tax (AMT).
The previous question was ordered pursuant to the rule. (consideration: CR H5385)
DEBATE - The House proceeded with one hour of debate on H.R. 3590.
Rule provides for consideration of H.R. 3590 with 1 hour of general debate. Motion to recommit with or without instructions allowed. Bill is closed to amendments. The resolution provides that the amendment in the nature of a substitute recommended by the Committee on Ways and Means now printed in the bill shall be considered as adopted.
Considered under the provisions of rule H. Res. 858. (consideration: CR H5380-5386)
Rule H. Res. 858 passed House.
Rules Committee Resolution H. Res. 858 Reported to House. Rule provides for consideration of H.R. 3590 with 1 hour of general debate. Motion to recommit with or without instructions allowed. Bill is closed to amendments. The resolution provides that the amendment in the nature of a substitute recommended by the Committee on Ways and Means now printed in the bill shall be considered as adopted.
Placed on the Union Calendar, Calendar No. 508.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 114-657.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 114-657.
Ordered to be Reported by the Yeas and Nays: 24 - 11.
Committee Consideration and Mark-up Session Held.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
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Source last updated: Dec 5, 2025. Consult Congress.gov for the current record.
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