NC H46

Allows individual income tax deduction for medical expenses incurred for taxpayers age 65 and older.

Permits deduction of qualifying medical expenses under federal tax code section 213 as part of North Carolina itemized deductions.

Medical expense deduction applies only when expenses are incurred for a person who has attained age 65 before the close of the taxable year.

Effective for taxable years beginning on or after January 1, 2015.