Not really, it is your medial expense - ($2152 or your net income x 3%, whichever is less), then multiply by 15% = your medical tax credit.
假如全年医疗开支为3,100,纯收入70,000,那么
3,100 (line 28)
- 2,100 (line 29)
___________
=$1,000.00 (line 30)
x 15%
_____________
= $150.00 (tax creadit on your medical expense)