REDUCTION IN MEDICAL EXPENSE DEDUCTION FLOOR.

SEC. 103. REDUCTION IN MEDICAL EXPENSE DEDUCTION FLOOR.(a) In General.—Section 213(f) is amended to read as follows:“(f) Temporary Special Rule.—In the case of taxable years beginning before January 1, 2021, subsection (a) shall be applied with respect to a taxpayer by substituting ‘7.5 percent’ for ‘10 percent’.”.(b) Alternative Minimum Tax.—Section 56(b)(1) is amended by striking subparagraph (B) and by redesignating subparagraphs (C), (D), (E), and (F), as subparagraphs (B), (C), (D), and (E), respectively.(c) Effective Date.—The amendments made by this section shall apply to taxable years ending after December 31, 2018.