Medical care, which is defined as expenses that incurred by an individual for the "diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body," have been subject to varying support and disincentive by policymakers over the course of American history. Current deductible medical care, drugs and equipment include: wheelchairs, crutches, artificial limbs, eyeglasses, alcohol and drug rehab, weight loss for obesity, and hearing aids. Nondeductible includes burials, bottle water, cosmetics, diapers and maternity clothes, and health improvement programs like health spas and weight reduction. 

Interestingly enough cosmetic surgery can be deducted. When cosmetic surgery is deemed unnecessary it is not. When it covers "deformity from a congenital abnormality, personal injury, or a disfiguring disease," it becomes a deductible expense. Moreover, transportation to and from treatment for care is deductible as a medical expense. There is a mileage allowance of 17c / mile instead of actual out-of-pocket automobile expenses

The Tax Cuts and Jobs Act eliminated most deductions, but did allow for many medical expenses to remain. The above summary is an exemplification of the way that policy makers allowed medical dedications to continue. Americans are allowed to deduct "qualifying medical expenses that exceed 7.5%" of their adjusted gross income as long as those deductions are itemized.
I agree that Congress did leave medical deductions fairly covered in the TCJA. There still are oversights and caps do things like put incentivizes on people to put off care into the next calendar year, which can be quite costly both in terms of long-term care and physical health. It can also be confusing in that costs need to be not incurred, but paid, in the calendar year that someone wishes to claim. Medical bills allow for long runways until collection so this can keep people in the dark about when and how to claim. One would think that the US government would make it as abundantly clear as possible that certain costs are covered in order to refrain from over charging their citizens, but there announcements are few and far in-between. 

Respond to the above opinion. Do you agree or disagree and what are the thoughts?Explain