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United States · Bill · S

S. 139 (102nd)

A bill to amend the Internal Revenue Code to make permanent, and to increase to 100 percent, the deduction of self-employed individuals for health insurance costs.

referredUnited States· United States Congress· EN

Introduced

14 January 1991

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

14 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.

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Votes

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Versions

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Documents

2 official files

Introduced in Senate (text)

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Sources

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