To amend the Internal Revenue Code of 1986 to restore the 25 percent deduction for the health insurance costs of self-employed individuals for 1994 and to provide an 80 percent deduction for such costs beginning in 1995.

Summary

Amends the Internal Revenue Code to restore the deduction for the health insurance costs of self-employed individuals for the taxable year 1994. Makes such deduction permanent law. Increases such deduction from 25 percent to 80 percent after December 31, 1994.

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3 official files

• Introduced in House (text)

  Introduced in House · EN · 26 January 1995

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• Introduced in House (PDF)

  Introduced in House · EN · 26 January 1995

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• Introduced in House

  summary · EN · 26 January 1995

  Open at official source

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