To amend the Internal Revenue Code of 1986 to clarify that expenses for blood storage qualify as expenses for medical care.

This bill clarifies that costs for storing blood or blood-derived biomaterials count as qualified medical expenses under federal tax law. It directly affects taxpayers who pay for such storage (e.g., patients needing transfusions or treatments involving blood products) by allowing them to deduct these costs on their income tax returns. The key change amends Section 213(d)(1)(A) of the Internal Revenue Code to explicitly include "expenses for storage of blood or biomaterial derived from blood" within the definition of medical care. The amendment applies to expenses paid after the bill's enactment date, making the tax treatment clearer for affected individuals. This is a technical clarification, not a new benefit or policy change.