A bill to amend the Internal Revenue Code of 1986 to extend the deduction for health insurance costs of self-employed individuals for an indefinite period, and to increase the amount of such deduction.

Summary

Amends Internal Revenue Code provisions governing the income tax deduction for the health insurance costs of self-employed individuals to: (1) make the deduction permanent; and (2) phase in an increase in the allowable deduction, reaching 100 percent for taxable years beginning in 1996 and thereafter. Amends the Tax Extension Act of 1991 to repeal the special rule provided for such health insurance costs for 1992.

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Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 16 February 1993

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• Introduced in Senate (PDF)

  Introduced in Senate · EN · 16 February 1993

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 16 February 1993

  Open at official source

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