The medical expense tax deduction helps millions of middle-income taxpayers of all ages confront high out-of-pocket health care costs.

Nationally, the extension would cost the budget an estimated $1.2 billion in 2019.

About 34 percent of this benefit would go to middle-income taxpayers.

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On average, taxpayers who claim the deduction would reduce their income taxes by $380 in 2019.

Taxpayers ages 65 and over would receive an average tax benefit of $480.

As the fact sheet shows, the estimated impact varies state by state.

Health care provider and patient

That decision is now pending appeal.

It assessed familiarity, satisfaction, and plan switching.

Mature couple working on family finances at home together. They pay bills, complete income taxes, apply for home loan, investing, or pay off a credit card.

![The mid adult female doctor and her senior adult male patient discuss the home healthcare options listed in the brochure.](https://cdn.aarp.net/content/dam/aarpe/en/home/pri/topics/health/coverage-access/defraying-high-out-of-pocket-health-care-costs/_jcr_content/root/container_main/container_body_main/container_body1/container_body_cf/container_additional_1/container_2123475527/featuredlist/tabItem/eliminating-access-no-cost-preventive-health-services-affect-older-adults3.coreimg.75.932.jpeg/content/dam/aarp/ppi/topics/health/coverage-access/no-cost preventive-health-services-report.jpg)

Navigating the Medicare Coverage Maze: Challenges and Policy Solutions

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