Scholarships granted after Aug. 16, 1986, are now taxable except for amounts spent on tuition, fees, books and supplies. * Medical expenses are deductible only to the extent they exceed 7.5 percent of adjusted gross income, up from 5 percent. * Miscellaneous itemized expenses, such as union dues and investment expenses, are deductible only to the extent they exceed 2 percent of adjusted gross inco