To amend the Internal Revenue Code of 1986 to allow a deduction for 100 percent of the health insurance costs of self-employed individuals.

Summary

Amends Internal Revenue Code provisions relating to the income tax deduction for the health insurance costs of self-employed individuals to: (1) increase the allowable deduction from 25 percent to 100 percent; and (2) make the deduction permanent (under current law it will expire after December 31, 1991).

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 2 May 1991

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 2 May 1991

   Introduced

   Introduced in House

   Source: IntroReferral

3. 2 May 1991

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · undated · Official file

Documents

2 official files

• Introduced in House (text)

  Introduced in House · EN

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 2 May 1991

  Open at official source

Sponsors

• Rep. Hammerschmidt, John P. [R-AR-3] · R · Sponsor
• · hswm00 · Standing

Related records

• related to → To amend the Internal Revenue Code of 1986 to allow a deduction for 100 percent of the health insurance costs of self-employed individuals.