To amend the Internal Revenue Code of 1986 to repeal the 10 percent threshold on the deduction for medical expenses.

Deducting Expenses Derived from Use of Care and Treatment Act or the DEDUCT Act This bill amends the Internal Revenue Code to repeal the requirement that unreimbursed medical expenses exceed 10% of a taxpayer's adjusted gross income before the taxpayer is allowed to claim an itemized deduction for the expenses.