An Act amending the tax deduction for medical, dental and other expenses

This bill changes Massachusetts' state tax deduction for medical, dental, and other health expenses to match the federal deduction rules. It removes the current state-specific description of the deduction and instead refers directly to "section 213 of the Code" (the federal tax code). As a result, Massachusetts taxpayers claiming this deduction will now calculate it exactly as they do on their federal tax returns. The change affects all Massachusetts residents who itemize deductions and claim medical expense costs on their state taxes.