Sens. Jim DeMint, R-S.C., and Bill Nelson, D-Fla., have introduced the bipartisan OTC Medicine Tax Fairness Act of 2005. Reps. Melissa Hart, R-Penn., and Mike Ross, D-Ark., have introduced a companion bill in the House of Representatives. The legislation is designed to help make medicine more affordable by allowing taxpayers to include over-the-counter (OTC) drugs as a deductible expense if they itemize their deductions. Under current law, taxpayers may deduct out-of-pocket expenses for medical care, provided it exceeds 7.5 percent of their adjusted gross income, but they can include only prescription drugs and insulin as part of the deduction. This bill would allow consumers whose medications switch from prescription status to the OTC market to still take a deduction.