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United States · Bill · S

S. 1229 (102nd)

Small Employer Health Insurance Incentive Act of 1991

referredUnited States· United States Congress· EN

Introduced

6 June 1991

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

26 August 2025

Summary

Small Employer Health Insurance Incentive Act of 1991 - Exempts small employer purchasing groups organized for the purpose of obtaining health insurance for employer members from State insurance mandates, State taxes on premiums, and State laws relating to managed care. Amends the Internal Revenue Code to allow self-employed individuals participating in small employer purchasing groups an itemized deduction of 100 percent for health insurance costs (25 percent for nonparticipants). Makes such deduction permanent law.

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Documents

2 official files

Introduced in Senate (text)

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Sources

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