To amend the Internal Revenue Code of 1986 to allow a full deduction for meals and lodging in connection with medical care.

This bill would expand the federal income tax deduction for medical expenses by allowing taxpayers to deduct the full cost of meals and lodging when traveling for medical care. Under current law, there is a $50 per person, per night limit on lodging, and meals are generally not deductible; this legislation would remove that spending cap and include all meal costs as qualifying expenses. For citizens traveling long distances for specialized treatment, this change would provide greater tax relief by allowing them to subtract more of their out-of-pocket travel costs from their taxable income.