HB 224 would let taxpayers deduct eligible medical costs

A taxpayer may deduct eligible medical expenses paid during the tax year. Eligible costs include medical treatment, prescribed drugs, insurance, nursing, and certain long-term care; cosmetic surgery is excluded. Expenses must be for the taxpayer, their spouse, or a dependent; they cannot be reimbursed or otherwise compensated, or also claimed as itemized deductions. The proposed deduction would apply to tax years beginning on or after January 1, 2026.