Return the Medical and Dental expenses deduction back to 7.5%, or less, of adjusted gross income

Beginning January 1, 2013 the medical and dental deduction changed from 7.5% of adjusted gross income (AGI) to 10% of AGI. In 2012 the median household income was $51,371 (based on the 2012 US census). Assuming this was total income, and there were no AGI adjusting items on page 1 of the 1040, this would require a family to spend $5,137 out of pocket, after reimbursement and insurance, before being able to deduct anything. This means that individuals are unlikely to be able to utilize this deduction. Under the 7.5%, the amount was $3,853 out of pocket. This change cost the average family $1,284 in qualified deduction amount. Families with medical issues need every dollar possible for medical care. The law change forces individuals to use the standard deduction or just plain get less back.