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United States · Law · HR

H.R. 831 (104th)

To amend the Internal Revenue Code of 1986 to permanently extend the deduction for the health insurance costs of self-employed individuals, to repeal the provision permitting nonrecognition of gain on sales and exchanges effectuating policies of the Federal Communications Commission, and for other purposes.

openUnited States· United States Congress· EN

Introduced

6 February 1995

Last action

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Status

Sponsor introductory remarks on measure. (CR E1222)

Sponsors

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Subjects

Discovery layer

Source updated

7 April 2025

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Summary

Amends the Internal Revenue Code to make permanent the deduction for health insurance costs of self-employed individuals. Makes such provision effective beginning after December 31, 1993. Repeals provisions that provide for nonrecognition of Federal Communications Commission certified sales and exchanges. Provides that the rules on nonrecognition on involuntary conversions do not apply if the replacement property or stock is acquired from a related person. Denies the earned income credit for individuals that earn more than $2,500 of interest and dividend income for a taxable year. Provides an inflation adjustment for such amount.

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Documents

21 official files

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