ONE-PERCENT LIMITATION ON MEDICINE AND DRUGS.

SEC. 211. ONE-PERCENT LIMITATION ON MEDICINE AND DRUGS. (a) General Rule.—Subsection (b) of section 213 (relating to medical, dental, etc., expenses) is amended by adding at the end thereof the following new sentence: “The preceding sentence shall not apply to amounts paid for the care of— “(1) the taxpayer and his spouse, if either of them has attained the age of 65 before the close of the taxable year, or “(2) any dependent described in subsection (a) (1) (A).” (b) Effective Date.—The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 1963.