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United States · Bill · HR

H.R. 836 (103rd)

To amend the Internal Revenue Code of 1986 to restore and increase the deduction for the health insurance costs of self-employed individuals.

openUnited States· United States Congress· EN

Introduced

4 February 1993

Last action

Status

See H.R.2264.

Sponsors

Subjects

Discovery layer

Source updated

2 January 2025

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 not apply to tax years after June 30, 1992).

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Documents

3 official files

Introduced in House (text)

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