An Act relative to medical and dental expense deductions

This bill removes a requirement that Massachusetts taxpayers must itemize deductions on their federal income tax return to claim medical and dental expense deductions on their state return. It directly affects individuals who itemize federal taxes and claim these specific deductions. The key change simplifies the process by eliminating the federal filing condition, allowing eligible taxpayers to deduct qualifying medical and dental expenses without needing to itemize federally. The Department of Revenue will implement the change through necessary regulations.