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.

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).

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 22 March 1990

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 22 March 1990

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

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Versions

• Introduced in Senate · — · Download file

Documents

2 official files

• Introduced in Senate (text)

  Introduced in Senate · EN

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 22 March 1990

  Open at official source

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Sponsors

• Sen. Daschle, Thomas A. [D-SD] · D · Sponsor
• Sen. Akaka, Daniel K. [D-HI] · D · Cosponsor
• · ssfi00 · Standing

Related records

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