All medical expenses should be tax deductible.
This should include: premiums, doctors, dentists, specialists, co-pays, surgeries, procedures, prescriptions, medical supplies, and travel expenses.
There should not be a formula to use; which has now been increased to 10.0% of your adjusted gross income.
The average family spends $13000.00 on medical premiums, and this does not include out of pocket expenses. This is approximately 1/4 of their income. The average median income of a family of 4 is $51,000.00.
People do not choose to be sick or disabled, and should get a tax break for the expenses they incur throughout the year. The medical expense itself, is a hardship.