Some taxpayers claim an itemized deduction for medical expenses. In such cases, they can deduct only medical expenses in excess of a certain threshold. The 2010 Patient Protection and Affordable Care Act raised the threshold from 7.5 percent to 10 percent of adjusted gross income for most taxpayers. The threshold of 7.5 percent remains in effect through the end of 2016 only for taxpayers 65 and older. As of November 2016, the proposals to extend the lower threshold for people 65 and older past 2016 have been introduced, but not enacted. Older and sicker taxpayers who itemize their deductions are bearing or will bear the brunt of this increase because of their higher out-of-pocket medical expenses.