To amend the Internal Revenue Code of 1986 to clarify the tax treatment of smoking cessation costs.

Amends the Internal Revenue Code to permit as an itemized medical deduction a medicine or drug taken as part of a pharmacotherapy prescribed by a physician as part of a smoking cessation program.

[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2383 Introduced in House (IH)]







108th CONGRESS
  1st Session
                                H. R. 2383

To amend the Internal Revenue Code of 1986 to clarify the tax treatment 
                      of smoking cessation costs.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              June 5, 2003

 Mr. Ramstad introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to clarify the tax treatment 
                      of smoking cessation costs.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SMOKING CESSATION COSTS.

    (a) In General.--Subsection (b) of section 213 of the Internal 
Revenue Code of 1986 (relating to limitation with respect to medicine 
and drugs) is amended to read as follows:
    ``(b) Limitation With Respect to Medicine and Drugs.--An amount 
paid during the taxable year for medicine or a drug shall be taken into 
account under subsection (a) only if such medicine or drug is--
            ``(1) a prescribed drug or insulin, or
            ``(2) part of a pharmacotherapy prescribed by a physician 
        as part of a smoking cessation program.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years ending after the date of enactment of this Act.
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