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) [26 U.S.C. 56 note] Effective Date.—The amendments made by this section shall apply to taxable years ending after December 31, 2018.