United States · Bill · S
S. 2331 (101st)
To amend the Internal Revenue Code of 1986 to make permanent, and to increase to 100 percent, the deduction of self-employed individuals for health insurance costs.
Introduced
22 March 1990
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
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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 (currently, it will expire after tax year 1989).
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Timeline
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Votes
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Versions
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Documents
2 official files
Introduced in Senate (text)
Introduced in Senate · EN
Introduced in Senate
summary · EN · 22 March 1990
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/101st-congress/senate-bill/2331
- Open data entity: https://api.congress.gov/v3/bill/101/s/2331