INCREASE IN LIMITATION ON MEDICAL DEDUCTION FOR A TAXPAYER OR HIS SPOUSE WHO HAS ATTAINED AGE 65 AND IS DISABLED.

SEC. 17. INCREASE IN LIMITATION ON MEDICAL DEDUCTION FOR A TAXPAYER OR HIS SPOUSE WHO HAS ATTAINED AGE 65 AND IS DISABLED. (a) Increase of Limitation to $15,000.—Section 213 (relating to deduction for medical, dental, etc., expenses) is amended by adding at the end thereof the following new subsection: “(g) Maximum Limitation if Taxpayer or Spouse Has Attained Age 65 and Is Disabled.— “(1) Special rule.— Subject to the provisions of paragraph (2), the deduction under this section shall not exceed— “(A) $15,000, if the taxpayer has attained the age of 65 before the close of the taxable year and is disabled, or if his spouse has attained the age of 65 before the close of the taxable year and is disabled and if his spouse does not make a separate return for the taxable year, or “(B) $30,000, if both the taxpayer and his spouse have attained the age of 65 before the close of the taxable year and are disabled and if the taxpayer files a joint return with his spouse under section 6013. “(2) Amounts taken into account.— For purposes of paragraph (1)— “(A) amounts paid by the taxpayer during the taxable year for medical care, other than amounts paid for— “(i) his medical care, if he has attained the age of 65 before the close of the taxable year and is disabled, or “(ii) the medical care of his spouse, if his spouse has attained the age of 65 before the close of the taxable year and is disabled, 72 Stat. 1614 shall be taken into account only to the extent that such amounts do not exceed the maximum limitation provided in subsection (c) which would (but for the provisions of this subsection) apply to the taxpayer for the taxable year; “(B) if the taxpayer has attained the age of 65 before the close of the taxable year and is disabled, amounts paid by him during the taxable year for his medical care shall be taken into account only to the extent that such amounts do not exceed $15,000; and “(C) if the spouse of the taxpayer has attained the age of 65 before the close of the taxable year and is disabled, amounts paid by the taxpayer during the taxable year for the medical care of his spouse shall be taken into account only to the extent that such amounts do not exceed $15,000. “(3) Meaning of disabled.—For purposes of paragraph (1), an individual shall be considered to be disabled if he is unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or to be of long-continued and indefinite duration. An individual shall not be considered to be disabled unless he furnishes proof of the existence thereof in such form and manner as the Secretary or his delegate may require. “(4) Determination of status.—For purposes of paragraph (1), the determination as to whether the taxpayer or his spouse is disabled shall be made as of the close of the taxable year of the taxpayer, except that if his spouse dies during such taxable year such determination shall be made with respect to his spouse as of the time of such death.” (b) Technical Amendment.—Section 213 (c) (relating to maximum limitations on medical deduction) is amended by striking out “The” and inserting in lieu thereof “Except as provided in subsection (g), the” (c) Effective Date.—The amendments made by subsections (a) and (b) shall apply only with respect to taxable years beginning after December 31, 1957.